BS.HRconsulting: 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.
BS.HRconsulting
Largest movements
- Cash -€46,748
down €46,748 (-91.0%), from €51,360 to €4,612
mainly Debts after one year (-€54,641) and Net result for the year (-€38,237)
- Tangible fixed assets -€38,385
down €38,385 (-100%), from €38,385 to €0
- Receivables within one year -€4,870
down €4,870 (-76.8%), from €6,341 to €1,470
of which Other amounts receivable: -€5,363
- Debts after one year -€54,641
down €54,641 (-100%), from €54,641 to €0
- Profit (loss) carried forward -€38,237
down €38,237, from €259 to -€37,978
- Other debts +€1,568
up €1,568 (+280%), from €560 to €2,128
- Gross operating margin -€59,135
down €59,135, from €39,985 to -€19,150
- Other operating charges +€18,283
up €18,283 (+2,863%), from €639 to €18,922
- Taxes -€9,679
down €9,679 (-98.5%), from €9,822 to €144
- Depreciation -€8,445
down €8,445 (-100%), from €8,445 to €0
- Financial charges -€4,526
down €4,526 (-96.3%), from €4,698 to €172
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 | €96,470 | €6,082 | -€90,388 | -93.7% |
| Fixed assets | 21/28 | €38,385 | €0 | -€38,385 | -100% |
| Tangible fixed assets | 22/27 | €38,385 | €0 | -€38,385 | -100% |
| Furniture and vehicles | 24 | €38,385 | €0 | -€38,385 | -100% |
| Current assets | 29/58 | €58,085 | €6,082 | -€52,002 | -89.5% |
| Amounts receivable within one year | 40/41 | €6,341 | €1,470 | -€4,870 | -76.8% |
| Trade receivables | 40 | €800 | €1,293 | +€492 | +61.5% |
| Other amounts receivable | 41 | €5,541 | €178 | -€5,363 | -96.8% |
| Cash at bank and in hand | 54/58 | €51,360 | €4,612 | -€46,748 | -91.0% |
| Deferred charges and accrued income | 490/1 | €383 | €0 | -€383 | -100% |
| Total equity and liabilities | 10/49 | €96,470 | €6,082 | -€90,388 | -93.7% |
| Equity | 10/15 | €39,719 | €1,482 | -€38,237 | -96.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,860 | €20,860 | = | 0.0% |
| Distributable reserves | 133 | €20,860 | €20,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €259 | -€37,978 | -€38,237 | |
| Amounts payable | 17/49 | €56,751 | €4,600 | -€52,151 | -91.9% |
| Amounts payable after more than one year | 17 | €54,641 | €0 | -€54,641 | -100% |
| Other amounts payable | 178/9 | €54,641 | €0 | -€54,641 | -100% |
| Amounts payable within one year | 42/48 | €2,110 | €4,600 | +€2,491 | +118% |
| Trade debts | 44 | €810 | €980 | +€170 | +21.0% |
| Suppliers | 440/4 | €810 | €980 | +€170 | +21.0% |
| Taxes, remuneration and social security | 45 | €740 | €1,493 | +€753 | +102% |
| Taxes | 450/3 | €740 | €1,493 | +€753 | +102% |
| Other amounts payable | 47/48 | €560 | €2,128 | +€1,568 | +280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,445 | €0 | -€8,445 | -100% |
| Other operating charges | 640/8 | €639 | €18,922 | +€18,283 | +2,863% |
| Gross operating margin | 9900 | €39,985 | -€19,150 | -€59,135 | |
| Operating profit (loss) | 9901 | €30,902 | -€38,071 | -€68,973 | |
| Financial income | 75/76B | €70 | €150 | +€79 | +113% |
| Recurring financial income | 75 | €70 | €150 | +€79 | +113% |
| Financial charges | 65/66B | €4,698 | €172 | -€4,526 | -96.3% |
| Recurring financial charges | 65 | €4,698 | €172 | -€4,526 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | €26,274 | -€38,093 | -€64,367 | |
| Income taxes | 67/77 | €9,822 | €144 | -€9,679 | -98.5% |
| Profit (loss) for the period | 9904 | €16,451 | -€38,237 | -€54,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,451 | -€38,237 | -€54,688 |
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 16 October 2026 via checked.be.