H.B. Consultance: what changed
What changed
H.B. Consultance
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€2,727
2024 · -€8,525+€11,253
Equity
€7,145
2024 · €4,418+€2,727
Cash
€2,229
2024 · €20+€2,210
Balance sheet total
€152,132
2024 · €161,334-€9,202
Largest movements
Assets
- Tangible fixed assets -€9,527
down €9,527 (-6.2%), from €152,703 to €143,176
- Cash +€2,210
up €2,210 (+11,244%), from €20 to €2,229
mainly Depreciation (+€9,527) and Net result for the year (+€2,727)
Equity and liabilities
- Debts after one year -€8,570
down €8,570 (-8.5%), from €101,366 to €92,795
- Other debts -€2,729
down €2,729 (-23.1%), from €11,802 to €9,073
- Profit (loss) carried forward +€2,727
up €2,727 (+28.8%), from -€9,459 to -€6,731
Income statement
- Depreciation -€7,058
down €7,058 (-42.6%), from €16,584 to €9,527
- Gross operating margin +€4,836
up €4,836 (+38.6%), from €12,521 to €17,357
- Other operating charges +€612
up €612 (+30.8%), from €1,985 to €2,597
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€8,525
Gross operating margin
+€4,836
Depreciation
+€7,058
Other operating charges
-€612
Financial income
+€17
Financial charges
-€43
Taxes
-€3
Result 2025
€2,727
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,616
Investment
€0
Financing
-€8,407
Cash 2024
€20
From operations (derived)
+€10,616
Net result for the year
+€2,727
Depreciation
+€9,527
Receivables within one year
+€1,176
Deferred charges and accrued income
+€708
Trade debts
-€440
Tax, wage and social debts
-€646
Advances received
+€293
Other debts
-€2,729
Financing
-€8,407
Debts after one year
-€8,570
Current portion of long-term debt
+€163
Cash 2025
€2,229
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,334 | €152,132 | -€9,202 | -5.7% |
| Fixed assets | 21/28 | €152,703 | €143,176 | -€9,527 | -6.2% |
| Tangible fixed assets | 22/27 | €152,703 | €143,176 | -€9,527 | -6.2% |
| Land and buildings | 22 | €128,037 | €124,431 | -€3,606 | -2.8% |
| Plant, machinery and equipment | 23 | €21,744 | €18,745 | -€2,999 | -13.8% |
| Furniture and vehicles | 24 | €2,922 | €0 | -€2,922 | -100% |
| Current assets | 29/58 | €8,631 | €8,956 | +€325 | +3.8% |
| Amounts receivable within one year | 40/41 | €7,903 | €6,727 | -€1,176 | -14.9% |
| Trade receivables | 40 | €7,903 | €6,209 | -€1,695 | -21.4% |
| Other amounts receivable | 41 | - | €518 | +€518 | |
| Cash at bank and in hand | 54/58 | €20 | €2,229 | +€2,210 | +11,244% |
| Deferred charges and accrued income | 490/1 | €708 | €0 | -€708 | -100% |
| Total equity and liabilities | 10/49 | €161,334 | €152,132 | -€9,202 | -5.7% |
| Equity | 10/15 | €4,418 | €7,145 | +€2,727 | +61.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,377 | €11,377 | = | 0.0% |
| Distributable reserves | 133 | €11,377 | €11,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,459 | -€6,731 | +€2,727 | +28.8% |
| Amounts payable | 17/49 | €156,916 | €144,987 | -€11,929 | -7.6% |
| Amounts payable after more than one year | 17 | €101,366 | €92,795 | -€8,570 | -8.5% |
| Financial debts | 170/4 | €101,366 | €92,795 | -€8,570 | -8.5% |
| Amounts payable within one year | 42/48 | €55,550 | €52,192 | -€3,359 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €8,407 | €8,570 | +€163 | +1.9% |
| Trade debts | 44 | €31,281 | €30,841 | -€440 | -1.4% |
| Suppliers | 440/4 | €31,281 | €30,841 | -€440 | -1.4% |
| Advances received on contracts in progress | 46 | €3,153 | €3,446 | +€293 | +9.3% |
| Taxes, remuneration and social security | 45 | €908 | €262 | -€646 | -71.2% |
| Taxes | 450/3 | €908 | €262 | -€646 | -71.2% |
| Other amounts payable | 47/48 | €11,802 | €9,073 | -€2,729 | -23.1% |
| Non-recurring operating income | 76A | €240 | €180 | -€60 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,584 | €9,527 | -€7,058 | -42.6% |
| Other operating charges | 640/8 | €1,985 | €2,597 | +€612 | +30.8% |
| Gross operating margin | 9900 | €12,521 | €17,357 | +€4,836 | +38.6% |
| Operating profit (loss) | 9901 | -€6,048 | €5,233 | +€11,281 | |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €2,353 | €2,395 | +€43 | +1.8% |
| Recurring financial charges | 65 | €2,353 | €2,395 | +€43 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,401 | €2,855 | +€11,256 | |
| Income taxes | 67/77 | €124 | €127 | +€3 | +2.7% |
| Profit (loss) for the period | 9904 | -€8,525 | €2,727 | +€11,253 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,525 | €2,727 | +€11,253 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.