Helvi Consult: what changed
Helvi Consult
Largest movements
- Current investments -€99,959
no longer reported in 2025 (was €99,959)
- Cash +€65,051
up €65,051 (+47.5%), from €136,885 to €201,935
mainly Current investments (+€99,959) and Net result for the year (+€94,675)
- Tangible fixed assets +€7,948
up €7,948 (+101%), from €7,899 to €15,847
of which Furniture and vehicles: +€8,625
- Profit (loss) carried forward -€114,946
no longer reported in 2025 (was €114,946)
- Other debts +€84,875
up €84,875 (+707%), from €12,000 to €96,875
- Tax, wage and social debts +€4,116
up €4,116 (+31.5%), from €13,058 to €17,174
- Gross operating margin +€10,612
up €10,612 (+9.4%), from €113,426 to €124,037
- Taxes +€8,996
up €8,996 (+52.1%), from €17,274 to €26,270
- Financial income +€3,000
new in 2025: €3,000
- Depreciation +€2,718
up €2,718 (+150%), from €1,811 to €4,529
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,272 | €245,330 | -€25,942 | -9.6% |
| Fixed assets | 21/28 | €7,899 | €15,847 | +€7,948 | +101% |
| Tangible fixed assets | 22/27 | €7,899 | €15,847 | +€7,948 | +101% |
| Plant, machinery and equipment | 23 | €2,554 | €1,878 | -€677 | -26.5% |
| Furniture and vehicles | 24 | €5,345 | €13,970 | +€8,625 | +161% |
| Current assets | 29/58 | €263,373 | €229,483 | -€33,890 | -12.9% |
| Amounts receivable within one year | 40/41 | €22,523 | €23,251 | +€729 | +3.2% |
| Trade receivables | 40 | €17,797 | €18,525 | +€729 | +4.1% |
| Other amounts receivable | 41 | €4,726 | €4,726 | = | 0.0% |
| Current investments | 50/53 | €99,959 | - | -€99,959 | |
| Cash at bank and in hand | 54/58 | €136,885 | €201,935 | +€65,051 | +47.5% |
| Deferred charges and accrued income | 490/1 | €4,007 | €4,296 | +€290 | +7.2% |
| Total equity and liabilities | 10/49 | €271,272 | €245,330 | -€25,942 | -9.6% |
| Equity | 10/15 | €244,696 | €129,749 | -€114,946 | -47.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €124,749 | €124,749 | = | 0.0% |
| Distributable reserves | 133 | €124,749 | €124,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,946 | - | -€114,946 | |
| Amounts payable | 17/49 | €26,577 | €115,581 | +€89,004 | +335% |
| Amounts payable within one year | 42/48 | €26,511 | €115,551 | +€89,040 | +336% |
| Trade debts | 44 | €1,453 | €1,502 | +€49 | +3.4% |
| Suppliers | 440/4 | €1,453 | €1,502 | +€49 | +3.4% |
| Taxes, remuneration and social security | 45 | €13,058 | €17,174 | +€4,116 | +31.5% |
| Taxes | 450/3 | €13,058 | €17,174 | +€4,116 | +31.5% |
| Other amounts payable | 47/48 | €12,000 | €96,875 | +€84,875 | +707% |
| Accrued charges and deferred income | 492/3 | €66 | €30 | -€36 | -54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,811 | €4,529 | +€2,718 | +150% |
| Other operating charges | 640/8 | €1,037 | €1,190 | +€153 | +14.7% |
| Gross operating margin | 9900 | €113,426 | €124,037 | +€10,612 | +9.4% |
| Operating profit (loss) | 9901 | €110,578 | €118,319 | +€7,741 | +7.0% |
| Financial income | 75/76B | - | €3,000 | +€3,000 | |
| Recurring financial income | 75 | - | €3,000 | +€3,000 | |
| Financial charges | 65/66B | €889 | €374 | -€516 | -58.0% |
| Recurring financial charges | 65 | €889 | €374 | -€516 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €109,688 | €120,945 | +€11,257 | +10.3% |
| Income taxes | 67/77 | €17,274 | €26,270 | +€8,996 | +52.1% |
| Profit (loss) for the period | 9904 | €92,414 | €94,675 | +€2,261 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €92,414 | €94,675 | +€2,261 | +2.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.