H&C ADVICE: 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&C ADVICE
Largest movements
- Cash -€20,225
down €20,225 (-70.6%), from €28,640 to €8,415
mainly Other debts (-€14,948) and Trade debts (-€9,416)
- Deferred charges and accrued income -€2,575
down €2,575 (-58.8%), from €4,381 to €1,806
- Receivables within one year -€2,128
down €2,128 (-11.9%), from €17,921 to €15,793
of which Trade receivables: -€2,130
- Tangible fixed assets +€1,613
up €1,613 (+25.7%), from €6,288 to €7,901
- Other debts -€14,948
down €14,948 (-72.2%), from €20,718 to €5,769
- Trade debts -€9,416
down €9,416 (-96.1%), from €9,800 to €384
- Profit (loss) carried forward +€3,708
up €3,708 (+28.3%), from €13,110 to €16,819
- Tax, wage and social debts -€2,658
down €2,658 (-25.1%), from €10,601 to €7,943
- Gross operating margin -€6,408
down €6,408 (-29.8%), from €21,489 to €15,081
- Depreciation +€2,109
up €2,109 (+63.9%), from €3,301 to €5,410
- Taxes +€983
up €983 (+39.4%), from €2,493 to €3,476
- Financial charges +€338
up €338 (+29.0%), from €1,165 to €1,503
- Other operating charges -€288
down €288 (-22.6%), from €1,272 to €984
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 | €57,229 | €33,915 | -€23,314 | -40.7% |
| Fixed assets | 21/28 | €6,288 | €7,901 | +€1,613 | +25.7% |
| Tangible fixed assets | 22/27 | €6,288 | €7,901 | +€1,613 | +25.7% |
| Furniture and vehicles | 24 | €6,288 | €7,901 | +€1,613 | +25.7% |
| Current assets | 29/58 | €50,941 | €26,014 | -€24,927 | -48.9% |
| Amounts receivable within one year | 40/41 | €17,921 | €15,793 | -€2,128 | -11.9% |
| Trade receivables | 40 | €17,921 | €15,791 | -€2,130 | -11.9% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €28,640 | €8,415 | -€20,225 | -70.6% |
| Deferred charges and accrued income | 490/1 | €4,381 | €1,806 | -€2,575 | -58.8% |
| Total equity and liabilities | 10/49 | €57,229 | €33,915 | -€23,314 | -40.7% |
| Equity | 10/15 | €16,110 | €19,819 | +€3,708 | +23.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,110 | €16,819 | +€3,708 | +28.3% |
| Amounts payable | 17/49 | €41,119 | €14,096 | -€27,022 | -65.7% |
| Amounts payable within one year | 42/48 | €41,119 | €14,096 | -€27,022 | -65.7% |
| Trade debts | 44 | €9,800 | €384 | -€9,416 | -96.1% |
| Suppliers | 440/4 | €9,800 | €384 | -€9,416 | -96.1% |
| Taxes, remuneration and social security | 45 | €10,601 | €7,943 | -€2,658 | -25.1% |
| Taxes | 450/3 | €10,601 | €7,943 | -€2,658 | -25.1% |
| Other amounts payable | 47/48 | €20,718 | €5,769 | -€14,948 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,301 | €5,410 | +€2,109 | +63.9% |
| Other operating charges | 640/8 | €1,272 | €984 | -€288 | -22.6% |
| Gross operating margin | 9900 | €21,489 | €15,081 | -€6,408 | -29.8% |
| Operating profit (loss) | 9901 | €16,917 | €8,687 | -€8,229 | -48.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,165 | €1,503 | +€338 | +29.0% |
| Recurring financial charges | 65 | €1,165 | €1,503 | +€338 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €15,751 | €7,184 | -€8,567 | -54.4% |
| Income taxes | 67/77 | €2,493 | €3,476 | +€983 | +39.4% |
| Profit (loss) for the period | 9904 | €13,258 | €3,708 | -€9,550 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,258 | €3,708 | -€9,550 | -72.0% |
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 14 October 2026 via checked.be.