H-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-CONSULTING
Largest movements
- Tangible fixed assets +€17,262
up €17,262 (+12.2%), from €141,700 to €158,962
of which Furniture and vehicles: +€32,319
- Debts after one year +€16,027
up €16,027 (+11.7%), from €137,140 to €153,167
- Profit (loss) carried forward +€6,201
up €6,201 (+12.7%), from -€48,909 to -€42,708
- Tax, wage and social debts -€5,382
down €5,382 (-24.6%), from €21,892 to €16,510
of which Taxes: -€6,095
- Trade debts +€2,189
up €2,189 (+529%), from €414 to €2,603
- Gross operating margin +€5,106
up €5,106 (+3.6%), from €143,669 to €148,775
- Staff costs +€4,917
up €4,917 (+4.3%), from €114,870 to €119,787
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 | €188,554 | €207,510 | +€18,955 | +10.1% |
| Fixed assets | 21/28 | €141,885 | €159,147 | +€17,262 | +12.2% |
| Tangible fixed assets | 22/27 | €141,700 | €158,962 | +€17,262 | +12.2% |
| Land and buildings | 22 | €141,700 | €126,643 | -€15,056 | -10.6% |
| Furniture and vehicles | 24 | - | €32,319 | +€32,319 | |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €46,670 | €48,363 | +€1,693 | +3.6% |
| Amounts receivable within one year | 40/41 | €23,625 | €23,905 | +€280 | +1.2% |
| Trade receivables | 40 | €22,968 | €23,761 | +€793 | +3.5% |
| Other amounts receivable | 41 | €657 | €143 | -€513 | -78.2% |
| Cash at bank and in hand | 54/58 | €21,893 | €22,343 | +€450 | +2.1% |
| Deferred charges and accrued income | 490/1 | €1,152 | €2,114 | +€963 | +83.6% |
| Total equity and liabilities | 10/49 | €188,554 | €207,510 | +€18,955 | +10.1% |
| Equity | 10/15 | €16,091 | €22,292 | +€6,201 | +38.5% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,909 | -€42,708 | +€6,201 | +12.7% |
| Amounts payable | 17/49 | €172,464 | €185,218 | +€12,754 | +7.4% |
| Amounts payable after more than one year | 17 | €137,140 | €153,167 | +€16,027 | +11.7% |
| Financial debts | 170/4 | €137,140 | €153,167 | +€16,027 | +11.7% |
| Amounts payable within one year | 42/48 | €34,898 | €31,361 | -€3,537 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €10,314 | €10,474 | +€159 | +1.5% |
| Trade debts | 44 | €414 | €2,603 | +€2,189 | +529% |
| Suppliers | 440/4 | €414 | €2,603 | +€2,189 | +529% |
| Taxes, remuneration and social security | 45 | €21,892 | €16,510 | -€5,382 | -24.6% |
| Taxes | 450/3 | €7,861 | €1,766 | -€6,095 | -77.5% |
| Remuneration and social security | 454/9 | €14,030 | €14,744 | +€713 | +5.1% |
| Other amounts payable | 47/48 | €2,278 | €1,775 | -€503 | -22.1% |
| Accrued charges and deferred income | 492/3 | €426 | €690 | +€264 | +62.1% |
| Remuneration, social security and pensions | 62 | €114,870 | €119,787 | +€4,917 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,167 | €15,948 | -€219 | -1.4% |
| Other operating charges | 640/8 | €2,340 | €2,261 | -€79 | -3.4% |
| Gross operating margin | 9900 | €143,669 | €148,775 | +€5,106 | +3.6% |
| Operating profit (loss) | 9901 | €10,292 | €10,778 | +€487 | +4.7% |
| Financial charges | 65/66B | €1,681 | €1,719 | +€37 | +2.2% |
| Recurring financial charges | 65 | €1,681 | €1,719 | +€37 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €8,611 | €9,060 | +€449 | +5.2% |
| Income taxes | 67/77 | €2,343 | €2,859 | +€516 | +22.0% |
| Profit (loss) for the period | 9904 | €6,268 | €6,201 | -€67 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,268 | €6,201 | -€67 | -1.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.