H&B Consulting: 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&B Consulting
Largest movements
- Receivables within one year -€124,093
down €124,093 (-75.9%), from €163,423 to €39,330
of which Other amounts receivable: -€84,204
- Cash -€108,842
down €108,842 (-63.6%), from €171,069 to €62,227
mainly Other debts (-€204,561) and Trade debts (-€23,306)
- Formation expenses -€10,485
down €10,485 (-36.7%), from €28,584 to €18,099
- Deferred charges and accrued income -€4,549
down €4,549 (-42.0%), from €10,830 to €6,281
- Tangible fixed assets +€4,323
up €4,323 (+12.0%), from €36,016 to €40,339
of which Plant, machinery and equipment: +€6,504
- Other debts -€204,561
down €204,561 (-63.2%), from €323,637 to €119,076
- Trade debts -€23,306
down €23,306 (-98.9%), from €23,555 to €249
- Reserves -€16,217
down €16,217 (-31.4%), from €51,674 to €35,457
- Staff costs -€32,349
down €32,349 (-49.7%), from €65,152 to €32,803
- Financial charges -€23,601
down €23,601 (-86.0%), from €27,453 to €3,852
of which Financial charges: -€22,157
- Gross operating margin +€22,492
up €22,492 (+93.8%), from €23,973 to €46,464
- Financial income -€4,208
down €4,208 (-67.4%), from €6,240 to €2,031
of which Financial income: -€4,208
- Depreciation +€2,098
up €2,098 (+9.1%), from €23,138 to €25,236
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 | €411,741 | €167,704 | -€244,037 | -59.3% |
| Formation expenses | 20 | €28,584 | €18,099 | -€10,485 | -36.7% |
| Fixed assets | 21/28 | €37,836 | €41,768 | +€3,932 | +10.4% |
| Intangible fixed assets | 21 | €1,820 | €1,429 | -€390 | -21.4% |
| Tangible fixed assets | 22/27 | €36,016 | €40,339 | +€4,323 | +12.0% |
| Plant, machinery and equipment | 23 | €706 | €7,210 | +€6,504 | +921% |
| Furniture and vehicles | 24 | €35,310 | €33,128 | -€2,181 | -6.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €345,321 | €107,837 | -€237,484 | -68.8% |
| Amounts receivable within one year | 40/41 | €163,423 | €39,330 | -€124,093 | -75.9% |
| Trade receivables | 40 | €40,861 | €972 | -€39,889 | -97.6% |
| Other amounts receivable | 41 | €122,562 | €38,358 | -€84,204 | -68.7% |
| Cash at bank and in hand | 54/58 | €171,069 | €62,227 | -€108,842 | -63.6% |
| Deferred charges and accrued income | 490/1 | €10,830 | €6,281 | -€4,549 | -42.0% |
| Total equity and liabilities | 10/49 | €411,741 | €167,704 | -€244,037 | -59.3% |
| Equity | 10/15 | €52,674 | €36,457 | -€16,217 | -30.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,674 | €35,457 | -€16,217 | -31.4% |
| Distributable reserves | 133 | €51,674 | €35,457 | -€16,217 | -31.4% |
| Amounts payable | 17/49 | €359,067 | €131,247 | -€227,820 | -63.4% |
| Amounts payable within one year | 42/48 | €358,067 | €131,247 | -€226,820 | -63.3% |
| Trade debts | 44 | €23,555 | €249 | -€23,306 | -98.9% |
| Suppliers | 440/4 | €23,555 | €249 | -€23,306 | -98.9% |
| Taxes, remuneration and social security | 45 | €10,875 | €11,922 | +€1,047 | +9.6% |
| Taxes | 450/3 | €5,868 | €7,957 | +€2,089 | +35.6% |
| Remuneration and social security | 454/9 | €5,007 | €3,965 | -€1,042 | -20.8% |
| Other amounts payable | 47/48 | €323,637 | €119,076 | -€204,561 | -63.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100% |
| Remuneration, social security and pensions | 62 | €65,152 | €32,803 | -€32,349 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,138 | €25,236 | +€2,098 | +9.1% |
| Other operating charges | 640/8 | €2,945 | €1,678 | -€1,267 | -43.0% |
| Non-recurring operating charges | 66A | - | €200 | +€200 | |
| Gross operating margin | 9900 | €23,973 | €46,464 | +€22,492 | +93.8% |
| Operating profit (loss) | 9901 | -€67,262 | -€13,453 | +€53,809 | +80.0% |
| Financial income | 75/76B | €6,240 | €2,031 | -€4,208 | -67.4% |
| Recurring financial income | 75 | €6,240 | €2,031 | -€4,208 | -67.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €27,453 | €3,852 | -€23,601 | -86.0% |
| Recurring financial charges | 65 | €26,010 | €3,852 | -€22,157 | -85.2% |
| Non-recurring financial charges | 66B | €1,443 | €0 | -€1,443 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€88,475 | -€15,274 | +€73,201 | +82.7% |
| Income taxes | 67/77 | €919 | €942 | +€23 | +2.6% |
| Profit (loss) for the period | 9904 | -€89,394 | -€16,217 | +€73,178 | +81.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€89,394 | -€16,217 | +€73,178 | +81.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.