Consulting HS: 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.
Consulting HS
Largest movements
- Cash +€31,167
up €31,167 (+143%), from €21,760 to €52,927
mainly Net result for the year (+€36,952) and Tax, wage and social debts (+€8,191)
- Receivables within one year +€9,191
new in 2025: €9,191
of which Trade receivables: +€9,155
- Stocks and contracts +€1,108
new in 2025: €1,108
- Financial fixed assets +€1,000
new in 2025: €1,000
- Formation expenses -€849
no longer reported in 2025 (was €849)
- Reserves +€36,119
up €36,119 (+285%), from €12,686 to €48,805
- Tax, wage and social debts +€8,191
up €8,191 (+90.5%), from €9,050 to €17,240
- Other debts -€1,938
no longer reported in 2025 (was €1,938)
- Trade debts -€737
down €737 (-75.0%), from €983 to €246
- Gross operating margin +€33,059
up €33,059 (+195%), from €16,936 to €49,994
- Taxes +€6,753
up €6,753 (+204%), from €3,303 to €10,056
- Financial charges +€1,239
up €1,239 (+756%), from €164 to €1,403
- Depreciation +€566
up €566 (+200%), from €283 to €849
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 | €25,157 | €66,791 | +€41,634 | +165% |
| Formation expenses | 20 | €849 | - | -€849 | |
| Fixed assets | 21/28 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €24,308 | €65,791 | +€41,483 | +171% |
| Stocks and contracts in progress | 3 | - | €1,108 | +€1,108 | |
| Stocks | 30/36 | - | €1,108 | +€1,108 | |
| Amounts receivable within one year | 40/41 | - | €9,191 | +€9,191 | |
| Trade receivables | 40 | - | €9,155 | +€9,155 | |
| Other amounts receivable | 41 | - | €36 | +€36 | |
| Cash at bank and in hand | 54/58 | €21,760 | €52,927 | +€31,167 | +143% |
| Deferred charges and accrued income | 490/1 | €2,548 | €2,565 | +€17 | +0.7% |
| Total equity and liabilities | 10/49 | €25,157 | €66,791 | +€41,634 | +165% |
| Equity | 10/15 | €13,186 | €49,305 | +€36,119 | +274% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €12,686 | €48,805 | +€36,119 | +285% |
| Distributable reserves | 133 | €12,686 | €48,805 | +€36,119 | +285% |
| Amounts payable | 17/49 | €11,971 | €17,486 | +€5,515 | +46.1% |
| Amounts payable within one year | 42/48 | €11,971 | €17,486 | +€5,515 | +46.1% |
| Trade debts | 44 | €983 | €246 | -€737 | -75.0% |
| Suppliers | 440/4 | €983 | €246 | -€737 | -75.0% |
| Taxes, remuneration and social security | 45 | €9,050 | €17,240 | +€8,191 | +90.5% |
| Taxes | 450/3 | €9,050 | €17,240 | +€8,191 | +90.5% |
| Other amounts payable | 47/48 | €1,938 | - | -€1,938 | |
| Remuneration, social security and pensions | 62 | €17 | - | -€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €849 | +€566 | +200% |
| Other operating charges | 640/8 | €506 | €752 | +€246 | +48.5% |
| Gross operating margin | 9900 | €16,936 | €49,994 | +€33,059 | +195% |
| Operating profit (loss) | 9901 | €16,129 | €48,393 | +€32,264 | +200% |
| Financial income | 75/76B | €24 | €18 | -€7 | -27.0% |
| Recurring financial income | 75 | €24 | €18 | -€7 | -27.0% |
| Financial charges | 65/66B | €164 | €1,403 | +€1,239 | +756% |
| Recurring financial charges | 65 | €164 | €1,403 | +€1,239 | +756% |
| Profit (loss) for the period before taxes | 9903 | €15,990 | €47,008 | +€31,018 | +194% |
| Income taxes | 67/77 | €3,303 | €10,056 | +€6,753 | +204% |
| Profit (loss) for the period | 9904 | €12,686 | €36,952 | +€24,265 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €12,686 | €36,952 | +€24,265 | +191% |
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 25 October 2026 via checked.be.