Helti: what changed
Two fiscal 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.
Helti
Largest movements
- Cash +€61,217
up €61,217 (+106.4%), from €57,527 to €118,744
mainly Current investments (+€50,000) and Receivables after one year (+€20,000)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets +€20,683
up €20,683 (+29.8%), from €69,476 to €90,158
of which Furniture and vehicles: +€23,961
- Receivables after one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Reserves -€22,535
down €22,535 (-13.9%), from €162,513 to €139,978
- Debts after one year +€18,292
up €18,292 (+106.1%), from €17,236 to €35,528
- Other debts +€15,869
up €15,869, from €0 to €15,869
- Gross operating margin +€10,144
up €10,144 (+26.6%), from €38,167 to €48,311
- Depreciation +€9,472
up €9,472 (+96.3%), from €9,835 to €19,307
- Other operating charges -€2,627
down €2,627 (-80.6%), from €3,257 to €630
- Financial income +€789
up €789 (+71.2%), from €1,108 to €1,897
- Financial charges +€504
up €504 (+61.1%), from €826 to €1,330
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.
Cash bridge derived
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 | €205,662 | €215,696 | +€10,034 | +4.9% |
| Fixed assets | 21/28 | €69,481 | €90,163 | +€20,683 | +29.8% |
| Tangible fixed assets | 22/27 | €69,476 | €90,158 | +€20,683 | +29.8% |
| Land and buildings | 22 | €7,564 | €5,586 | -€1,979 | -26.2% |
| Plant, machinery and equipment | 23 | €3,773 | €2,474 | -€1,300 | -34.4% |
| Furniture and vehicles | 24 | €58,138 | €82,099 | +€23,961 | +41.2% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €136,181 | €125,533 | -€10,649 | -7.8% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100.0% |
| Other amounts receivable | 291 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €7,006 | €6,435 | -€571 | -8.2% |
| Trade receivables | 40 | €6,752 | €6,435 | -€317 | -4.7% |
| Other amounts receivable | 41 | €254 | €0 | -€254 | -100.0% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €57,527 | €118,744 | +€61,217 | +106.4% |
| Deferred charges and accrued income | 490/1 | €1,648 | €353 | -€1,295 | -78.6% |
| Total equity and liabilities | 10/49 | €205,662 | €215,696 | +€10,034 | +4.9% |
| Equity | 10/15 | €168,713 | €146,178 | -€22,535 | -13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €162,513 | €139,978 | -€22,535 | -13.9% |
| Distributable reserves | 133 | €162,513 | €139,978 | -€22,535 | -13.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,949 | €69,518 | +€32,569 | +88.1% |
| Amounts payable after more than one year | 17 | €17,236 | €35,528 | +€18,292 | +106.1% |
| Financial debts | 170/4 | €17,236 | €35,528 | +€18,292 | +106.1% |
| Amounts payable within one year | 42/48 | €19,713 | €33,991 | +€14,277 | +72.4% |
| Current portion of amounts payable after more than one year | 42 | €11,336 | €10,300 | -€1,037 | -9.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,284 | €1,979 | -€1,305 | -39.7% |
| Suppliers | 440/4 | €3,284 | €1,979 | -€1,305 | -39.7% |
| Taxes, remuneration and social security | 45 | €5,093 | €5,843 | +€750 | +14.7% |
| Taxes | 450/3 | €5,093 | €5,843 | +€750 | +14.7% |
| Other amounts payable | 47/48 | €0 | €15,869 | +€15,869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,835 | €19,307 | +€9,472 | +96.3% |
| Other operating charges | 640/8 | €3,257 | €630 | -€2,627 | -80.6% |
| Gross operating margin | 9900 | €38,167 | €48,311 | +€10,144 | +26.6% |
| Operating profit (loss) | 9901 | €25,074 | €28,373 | +€3,299 | +13.2% |
| Financial income | 75/76B | €1,108 | €1,897 | +€789 | +71.2% |
| Recurring financial income | 75 | €1,108 | €1,897 | +€789 | +71.2% |
| Financial charges | 65/66B | €826 | €1,330 | +€504 | +61.1% |
| Recurring financial charges | 65 | €826 | €1,330 | +€504 | +61.1% |
| Profit (loss) for the period before taxes | 9903 | €25,357 | €28,941 | +€3,584 | +14.1% |
| Income taxes | 67/77 | €10,172 | €10,428 | +€255 | +2.5% |
| Profit (loss) for the period | 9904 | €15,185 | €18,513 | +€3,329 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,185 | €18,513 | +€3,329 | +21.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.