CONSULT-HR: 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.
CONSULT-HR
Largest movements
- Deferred charges and accrued income +€13,986
new in 2025: €13,986
- Receivables within one year +€6,253
up €6,253 (+14.2%), from €43,885 to €50,137
of which Other amounts receivable: +€14,838
- Tangible fixed assets -€3,243
down €3,243 (-21.5%), from €15,090 to €11,847
of which Furniture and vehicles: -€2,800
- Cash +€1,691
up €1,691 (+14.5%), from €11,693 to €13,384
mainly Net result for the year (+€31,916) and Advances received (+€16,335)
- Advances received +€16,335
new in 2025: €16,335
- Other debts +€13,857
new in 2025: €13,857
- Profit (loss) carried forward -€10,941
down €10,941 (-35.3%), from €30,976 to €20,035
- Short-term financial debts -€4,025
no longer reported in 2025 (was €4,025)
- Tax, wage and social debts +€3,584
up €3,584 (+18.1%), from €19,816 to €23,400
- Gross operating margin -€3,922
down €3,922 (-7.1%), from €55,514 to €51,592
- Taxes +€2,970
up €2,970 (+35.8%), from €8,291 to €11,260
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 | €70,668 | €89,355 | +€18,687 | +26.4% |
| Fixed assets | 21/28 | €15,090 | €11,847 | -€3,243 | -21.5% |
| Tangible fixed assets | 22/27 | €15,090 | €11,847 | -€3,243 | -21.5% |
| Furniture and vehicles | 24 | €12,182 | €9,382 | -€2,800 | -23.0% |
| Other tangible fixed assets | 26 | €2,908 | €2,465 | -€443 | -15.2% |
| Current assets | 29/58 | €55,578 | €77,508 | +€21,931 | +39.5% |
| Amounts receivable within one year | 40/41 | €43,885 | €50,137 | +€6,253 | +14.2% |
| Trade receivables | 40 | €13,885 | €5,299 | -€8,586 | -61.8% |
| Other amounts receivable | 41 | €30,000 | €44,838 | +€14,838 | +49.5% |
| Cash at bank and in hand | 54/58 | €11,693 | €13,384 | +€1,691 | +14.5% |
| Deferred charges and accrued income | 490/1 | - | €13,986 | +€13,986 | |
| Total equity and liabilities | 10/49 | €70,668 | €89,355 | +€18,687 | +26.4% |
| Equity | 10/15 | €45,236 | €34,295 | -€10,941 | -24.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,976 | €20,035 | -€10,941 | -35.3% |
| Amounts payable | 17/49 | €25,432 | €55,060 | +€29,629 | +117% |
| Amounts payable within one year | 42/48 | €24,932 | €54,661 | +€29,729 | +119% |
| Financial debts | 43 | €4,025 | - | -€4,025 | |
| Credit institutions | 430/8 | €4,025 | - | -€4,025 | |
| Trade debts | 44 | €1,091 | €1,068 | -€23 | -2.1% |
| Suppliers | 440/4 | €1,091 | €1,068 | -€23 | -2.1% |
| Advances received on contracts in progress | 46 | - | €16,335 | +€16,335 | |
| Taxes, remuneration and social security | 45 | €19,816 | €23,400 | +€3,584 | +18.1% |
| Taxes | 450/3 | €19,816 | €23,400 | +€3,584 | +18.1% |
| Other amounts payable | 47/48 | - | €13,857 | +€13,857 | |
| Accrued charges and deferred income | 492/3 | €500 | €400 | -€100 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,707 | €5,856 | +€149 | +2.6% |
| Other operating charges | 640/8 | €1,021 | €1,345 | +€323 | +31.6% |
| Gross operating margin | 9900 | €55,514 | €51,592 | -€3,922 | -7.1% |
| Operating profit (loss) | 9901 | €48,786 | €44,391 | -€4,394 | -9.0% |
| Financial charges | 65/66B | €863 | €1,215 | +€352 | +40.8% |
| Recurring financial charges | 65 | €863 | €1,215 | +€352 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €47,923 | €43,176 | -€4,747 | -9.9% |
| Income taxes | 67/77 | €8,291 | €11,260 | +€2,970 | +35.8% |
| Profit (loss) for the period | 9904 | €39,632 | €31,916 | -€7,716 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,632 | €31,916 | -€7,716 | -19.5% |
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 13 October 2026 via checked.be.