Druart-Hémon Management & Consulting: what changed
Two fiscal 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.
Druart-Hémon Management & Consulting
Largest movements
- Receivables within one year +€44,723
up €44,723 (+305.0%), from €14,663 to €59,386
of which Other amounts receivable: +€35,812
- Current investments -€12,250
down €12,250 (-88.0%), from €13,924 to €1,674
- Deferred charges and accrued income -€4,746
down €4,746 (-47.5%), from €9,986 to €5,240
- Current portion of long-term debt +€18,955
up €18,955 (+113.3%), from €16,726 to €35,680
- Trade debts +€11,070
up €11,070 (+440.9%), from €2,511 to €13,580
- Other debts -€7,400
no longer reported in 2025 (was €7,400)
- Tax, wage and social debts +€4,267
up €4,267 (+63.1%), from €6,764 to €11,031
of which Taxes: +€3,602
- Advances received +€2,038
new in 2025: €2,038
- Gross operating margin -€41,072
down €41,072 (-58.1%), from €70,734 to €29,662
- Taxes -€12,238
down €12,238 (-71.7%), from €17,066 to €4,827
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.
Cash bridge derived
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 | €41,269 | €68,930 | +€27,660 | +67.0% |
| Fixed assets | 21/28 | €2,649 | €2,474 | -€175 | -6.6% |
| Tangible fixed assets | 22/27 | €2,006 | €1,331 | -€675 | -33.7% |
| Furniture and vehicles | 24 | €2,006 | €1,331 | -€675 | -33.7% |
| Financial fixed assets | 28 | €643 | €1,143 | +€500 | +77.8% |
| Current assets | 29/58 | €38,620 | €66,456 | +€27,836 | +72.1% |
| Amounts receivable within one year | 40/41 | €14,663 | €59,386 | +€44,723 | +305.0% |
| Trade receivables | 40 | €8,221 | €17,133 | +€8,912 | +108.4% |
| Other amounts receivable | 41 | €6,442 | €42,253 | +€35,812 | +555.9% |
| Current investments | 50/53 | €13,924 | €1,674 | -€12,250 | -88.0% |
| Cash at bank and in hand | 54/58 | €48 | €156 | +€108 | +225.1% |
| Deferred charges and accrued income | 490/1 | €9,986 | €5,240 | -€4,746 | -47.5% |
| Total equity and liabilities | 10/49 | €41,269 | €68,930 | +€27,660 | +67.0% |
| Equity | 10/15 | €6,699 | €6,600 | -€99 | -1.5% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99 | - | -€99 | |
| Amounts payable | 17/49 | €34,571 | €62,330 | +€27,759 | +80.3% |
| Amounts payable within one year | 42/48 | €33,400 | €62,330 | +€28,930 | +86.6% |
| Current portion of amounts payable after more than one year | 42 | €16,726 | €35,680 | +€18,955 | +113.3% |
| Trade debts | 44 | €2,511 | €13,580 | +€11,070 | +440.9% |
| Suppliers | 440/4 | €2,511 | €13,580 | +€11,070 | +440.9% |
| Advances received on contracts in progress | 46 | - | €2,038 | +€2,038 | |
| Taxes, remuneration and social security | 45 | €6,764 | €11,031 | +€4,267 | +63.1% |
| Taxes | 450/3 | €6,397 | €10,000 | +€3,602 | +56.3% |
| Remuneration and social security | 454/9 | €366 | €1,031 | +€665 | +181.7% |
| Other amounts payable | 47/48 | €7,400 | - | -€7,400 | |
| Accrued charges and deferred income | 492/3 | €1,171 | - | -€1,171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20 | €675 | +€655 | +3217.5% |
| Other operating charges | 640/8 | €431 | €444 | +€12 | +2.9% |
| Gross operating margin | 9900 | €70,734 | €29,662 | -€41,072 | -58.1% |
| Operating profit (loss) | 9901 | €70,282 | €28,543 | -€41,740 | -59.4% |
| Financial charges | 65/66B | €4,905 | €5,065 | +€160 | +3.3% |
| Recurring financial charges | 65 | €4,905 | €5,065 | +€160 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €65,378 | €23,478 | -€41,900 | -64.1% |
| Income taxes | 67/77 | €17,066 | €4,827 | -€12,238 | -71.7% |
| Profit (loss) for the period | 9904 | €48,312 | €18,650 | -€29,662 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,312 | €18,650 | -€29,662 | -61.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.