H&A Consult: 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.
H&A Consult
Largest movements
- Cash +€257
up €257 (+353%), from €73 to €329
mainly Tax, wage and social debts (+€14,215) and Other debts (+€13,000)
- Profit (loss) carried forward -€30,589
down €30,589 (-9.2%), from -€333,397 to -€363,986
- Tax, wage and social debts +€14,215
new in 2025: €14,215
- Other debts +€13,000
up €13,000 (+14.1%), from €92,414 to €105,414
- Trade debts +€2,532
up €2,532 (+118%), from €2,153 to €4,685
- Accrued charges and deferred income +€1,100
up €1,100 (+137%), from €800 to €1,900
- Taxes +€24,077
new in 2025: €24,077
- Gross operating margin -€5,222
down €5,222 (-896%), from -€583 to -€5,805
- Financial charges +€87
up €87 (+86.4%), from €101 to €188
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 | €73 | €329 | +€257 | +353% |
| Current assets | 29/58 | €73 | €329 | +€257 | +353% |
| Cash at bank and in hand | 54/58 | €73 | €329 | +€257 | +353% |
| Total equity and liabilities | 10/49 | €73 | €329 | +€257 | +353% |
| Equity | 10/15 | -€95,295 | -€125,884 | -€30,589 | -32.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €176,102 | €176,102 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | - | -€2,479 | |
| Legal reserve | 130 | €2,479 | - | -€2,479 | |
| Distributable reserves | 133 | €173,623 | €176,102 | +€2,479 | +1.4% |
| Profit (loss) carried forward | 14 | -€333,397 | -€363,986 | -€30,589 | -9.2% |
| Amounts payable | 17/49 | €95,368 | €126,214 | +€30,846 | +32.3% |
| Amounts payable within one year | 42/48 | €94,568 | €124,314 | +€29,746 | +31.5% |
| Trade debts | 44 | €2,153 | €4,685 | +€2,532 | +118% |
| Suppliers | 440/4 | €2,153 | €4,685 | +€2,532 | +118% |
| Taxes, remuneration and social security | 45 | - | €14,215 | +€14,215 | |
| Taxes | 450/3 | - | €14,215 | +€14,215 | |
| Other amounts payable | 47/48 | €92,414 | €105,414 | +€13,000 | +14.1% |
| Accrued charges and deferred income | 492/3 | €800 | €1,900 | +€1,100 | +137% |
| Other operating charges | 640/8 | €561 | €520 | -€41 | -7.3% |
| Gross operating margin | 9900 | -€583 | -€5,805 | -€5,222 | -896% |
| Operating profit (loss) | 9901 | -€1,144 | -€6,325 | -€5,181 | -453% |
| Financial charges | 65/66B | €101 | €188 | +€87 | +86.4% |
| Recurring financial charges | 65 | €101 | €188 | +€87 | +86.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,245 | -€6,513 | -€5,268 | -423% |
| Income taxes | 67/77 | - | €24,077 | +€24,077 | |
| Profit (loss) for the period | 9904 | -€1,245 | -€30,589 | -€29,345 | -2,357% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,245 | -€30,589 | -€29,345 | -2,357% |
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 19 October 2026 via checked.be.