Helonia: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Helonia
Largest movements
- Tangible fixed assets -€254,923
down €254,923 (-2.7%), from €9.3m to €9.1m
of which Land and buildings: -€254,186
- Debts after one year -€384,787
down €384,787 (-4.0%), from €9.6m to €9.2m
of which Financial debts: -€395,690
- Profit (loss) carried forward +€173,699
up €173,699 (+25.5%), from -€681,432 to -€507,733
- Depreciation -€769,947
down €769,947 (-75.1%), from €1.0m to €254,923
- Financial charges -€194,088
down €194,088 (-37.2%), from €521,538 to €327,449
- Gross operating margin -€110,167
down €110,167 (-12.5%), from €882,943 to €772,776
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,341,551 | €9,157,722 | -€183,829 | -2.0% |
| Fixed assets | 21/28 | €9,308,444 | €9,053,521 | -€254,923 | -2.7% |
| Tangible fixed assets | 22/27 | €9,308,444 | €9,053,521 | -€254,923 | -2.7% |
| Land and buildings | 22 | €9,304,116 | €9,049,930 | -€254,186 | -2.7% |
| Furniture and vehicles | 24 | €4,328 | €3,591 | -€737 | -17.0% |
| Current assets | 29/58 | €33,107 | €104,201 | +€71,094 | +215% |
| Amounts receivable within one year | 40/41 | €18,650 | €78,650 | +€60,000 | +322% |
| Trade receivables | 40 | €18,650 | €78,650 | +€60,000 | +322% |
| Other amounts receivable | 41 | €0 | €0 | -€0 | -100% |
| Cash at bank and in hand | 54/58 | €14,277 | €25,293 | +€11,017 | +77.2% |
| Deferred charges and accrued income | 490/1 | €180 | €258 | +€78 | +43.4% |
| Total equity and liabilities | 10/49 | €9,341,551 | €9,157,722 | -€183,829 | -2.0% |
| Equity | 10/15 | -€679,432 | -€505,733 | +€173,699 | +25.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€681,432 | -€507,733 | +€173,699 | +25.5% |
| Amounts payable | 17/49 | €10,020,982 | €9,663,455 | -€357,527 | -3.6% |
| Amounts payable after more than one year | 17 | €9,597,530 | €9,212,743 | -€384,787 | -4.0% |
| Financial debts | 170/4 | €8,507,255 | €8,111,565 | -€395,690 | -4.7% |
| Other amounts payable | 178/9 | €1,090,275 | €1,101,178 | +€10,903 | +1.0% |
| Amounts payable within one year | 42/48 | €423,452 | €450,712 | +€27,260 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €381,596 | €395,690 | +€14,094 | +3.7% |
| Trade debts | 44 | €1,096 | €453 | -€643 | -58.7% |
| Suppliers | 440/4 | €1,096 | €453 | -€643 | -58.7% |
| Taxes, remuneration and social security | 45 | €40,760 | €54,569 | +€13,809 | +33.9% |
| Taxes | 450/3 | €40,760 | €54,569 | +€13,809 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024,870 | €254,923 | -€769,947 | -75.1% |
| Other operating charges | 640/8 | €17,968 | €16,705 | -€1,263 | -7.0% |
| Gross operating margin | 9900 | €882,943 | €772,776 | -€110,167 | -12.5% |
| Operating profit (loss) | 9901 | -€159,894 | €501,148 | +€661,042 | |
| Financial charges | 65/66B | €521,538 | €327,449 | -€194,088 | -37.2% |
| Recurring financial charges | 65 | €521,538 | €327,449 | -€194,088 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | -€681,432 | €173,699 | +€855,131 | |
| Profit (loss) for the period | 9904 | -€681,432 | €173,699 | +€855,131 | |
| Profit (loss) for the period to be appropriated | 9905 | -€681,432 | €173,699 | +€855,131 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.