HELTI ADVIES: 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.
HELTI ADVIES
Largest movements
- Receivables within one year -€11,080
down €11,080 (-39.6%), from €27,970 to €16,890
- Tax, wage and social debts -€20,758
down €20,758 (-40.4%), from €51,324 to €30,566
of which Taxes: -€20,508
- Reserves +€7,265
up €7,265 (+1.6%), from €464,923 to €472,187
- Gross operating margin -€127,378
down €127,378 (-71.8%), from €177,516 to €50,139
- Taxes -€39,654
down €39,654 (-73.6%), from €53,911 to €14,257
- Depreciation -€3,841
down €3,841 (-40.9%), from €9,398 to €5,557
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 | €546,024 | €531,028 | -€14,995 | -2.7% |
| Fixed assets | 21/28 | €20,095 | €16,345 | -€3,750 | -18.7% |
| Intangible fixed assets | 21 | €2,311 | €1,445 | -€867 | -37.5% |
| Tangible fixed assets | 22/27 | €17,783 | €14,900 | -€2,883 | -16.2% |
| Plant, machinery and equipment | 23 | - | €1,777 | +€1,777 | |
| Furniture and vehicles | 24 | €17,741 | €13,123 | -€4,618 | -26.0% |
| Other tangible fixed assets | 26 | €42 | - | -€42 | |
| Current assets | 29/58 | €525,929 | €514,684 | -€11,245 | -2.1% |
| Amounts receivable within one year | 40/41 | €27,970 | €16,890 | -€11,080 | -39.6% |
| Trade receivables | 40 | €27,970 | €16,890 | -€11,080 | -39.6% |
| Cash at bank and in hand | 54/58 | €497,959 | €497,794 | -€165 | 0.0% |
| Total equity and liabilities | 10/49 | €546,024 | €531,028 | -€14,995 | -2.7% |
| Equity | 10/15 | €490,018 | €497,282 | +€7,265 | +1.5% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Contributions outside capital | 11 | €6,201 | €6,201 | = | 0.0% |
| Other | 1109/19 | €6,201 | €6,201 | = | 0.0% |
| Reserves | 13 | €464,923 | €472,187 | +€7,265 | +1.6% |
| Distributable reserves | 133 | €464,923 | €472,187 | +€7,265 | +1.6% |
| Profit (loss) carried forward | 14 | €18,894 | €18,894 | = | 0.0% |
| Amounts payable | 17/49 | €56,006 | €33,746 | -€22,260 | -39.7% |
| Amounts payable within one year | 42/48 | €55,762 | €33,230 | -€22,532 | -40.4% |
| Trade debts | 44 | €3,367 | €1,233 | -€2,134 | -63.4% |
| Suppliers | 440/4 | €3,367 | €1,233 | -€2,134 | -63.4% |
| Taxes, remuneration and social security | 45 | €51,324 | €30,566 | -€20,758 | -40.4% |
| Taxes | 450/3 | €50,374 | €29,866 | -€20,508 | -40.7% |
| Remuneration and social security | 454/9 | €950 | €700 | -€250 | -26.3% |
| Other amounts payable | 47/48 | €1,071 | €1,431 | +€360 | +33.6% |
| Accrued charges and deferred income | 492/3 | €244 | €516 | +€272 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,398 | €5,557 | -€3,841 | -40.9% |
| Other operating charges | 640/8 | €1,211 | €1,097 | -€114 | -9.4% |
| Gross operating margin | 9900 | €177,516 | €50,139 | -€127,378 | -71.8% |
| Operating profit (loss) | 9901 | €166,908 | €43,485 | -€123,423 | -73.9% |
| Financial income | 75/76B | €1 | €2 | +€2 | +240% |
| Recurring financial income | 75 | €1 | €2 | +€2 | +240% |
| Financial charges | 65/66B | €282 | €144 | -€138 | -48.9% |
| Recurring financial charges | 65 | €282 | €144 | -€138 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €166,627 | €43,343 | -€123,284 | -74.0% |
| Income taxes | 67/77 | €53,911 | €14,257 | -€39,654 | -73.6% |
| Profit (loss) for the period | 9904 | €112,715 | €29,086 | -€83,629 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €112,715 | €29,086 | -€83,629 | -74.2% |
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 24 October 2026 via checked.be.