AT HR CONSULTING: 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.
AT HR CONSULTING
Largest movements
- Receivables within one year +€31,607
up €31,607 (+131%), from €24,053 to €55,659
of which Other amounts receivable: +€20,862
- Cash +€24,578
up €24,578 (+196%), from €12,543 to €37,121
mainly Net result for the year (+€46,397) and Tax, wage and social debts (+€16,037)
- Tangible fixed assets +€5,285
new in 2025: €5,285
- Profit (loss) carried forward +€46,397
up €46,397 (+206%), from €22,523 to €68,920
- Tax, wage and social debts +€16,037
up €16,037 (+178%), from €9,023 to €25,060
- Gross operating margin +€30,920
up €30,920 (+105%), from €29,424 to €60,344
- Taxes +€6,394
up €6,394 (+106%), from €6,028 to €12,422
- Depreciation +€938
new in 2025: €938
- Financial income +€904
up €904 (+488%), from €185 to €1,090
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 | €38,973 | €100,519 | +€61,546 | +158% |
| Fixed assets | 21/28 | - | €5,285 | +€5,285 | |
| Tangible fixed assets | 22/27 | - | €5,285 | +€5,285 | |
| Furniture and vehicles | 24 | - | €5,285 | +€5,285 | |
| Current assets | 29/58 | €38,973 | €95,234 | +€56,262 | +144% |
| Amounts receivable within one year | 40/41 | €24,053 | €55,659 | +€31,607 | +131% |
| Trade receivables | 40 | €12,971 | €23,716 | +€10,745 | +82.8% |
| Other amounts receivable | 41 | €11,081 | €31,943 | +€20,862 | +188% |
| Cash at bank and in hand | 54/58 | €12,543 | €37,121 | +€24,578 | +196% |
| Deferred charges and accrued income | 490/1 | €2,377 | €2,454 | +€77 | +3.2% |
| Total equity and liabilities | 10/49 | €38,973 | €100,519 | +€61,546 | +158% |
| Equity | 10/15 | €27,523 | €73,920 | +€46,397 | +169% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,523 | €68,920 | +€46,397 | +206% |
| Amounts payable | 17/49 | €11,450 | €26,599 | +€15,149 | +132% |
| Amounts payable within one year | 42/48 | €11,450 | €26,599 | +€15,149 | +132% |
| Trade debts | 44 | €2,426 | €1,539 | -€887 | -36.6% |
| Suppliers | 440/4 | €2,426 | €1,539 | -€887 | -36.6% |
| Taxes, remuneration and social security | 45 | €9,023 | €25,060 | +€16,037 | +178% |
| Taxes | 450/3 | €9,023 | €25,060 | +€16,037 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €938 | +€938 | |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €29,424 | €60,344 | +€30,920 | +105% |
| Operating profit (loss) | 9901 | €29,037 | €58,887 | +€29,850 | +103% |
| Financial income | 75/76B | €185 | €1,090 | +€904 | +488% |
| Recurring financial income | 75 | €185 | €1,090 | +€904 | +488% |
| Financial charges | 65/66B | €672 | €1,158 | +€486 | +72.4% |
| Recurring financial charges | 65 | €672 | €1,158 | +€486 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | €28,551 | €58,819 | +€30,268 | +106% |
| Income taxes | 67/77 | €6,028 | €12,422 | +€6,394 | +106% |
| Profit (loss) for the period | 9904 | €22,523 | €46,397 | +€23,874 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €22,523 | €46,397 | +€23,874 | +106% |
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 21 October 2026 via checked.be.