H.D. 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.D. Consulting
Largest movements
- Cash +€7,578
up €7,578 (+130%), from €5,848 to €13,426
mainly Net result for the year (+€18,275) and Other debts (+€4,780)
- Receivables within one year -€1,235
down €1,235 (-7.3%), from €16,836 to €15,601
of which Other amounts receivable: -€1,235
- Other debts +€4,780
up €4,780 (+42.4%), from €11,284 to €16,064
- Tax, wage and social debts +€1,511
up €1,511 (+13.2%), from €11,411 to €12,922
- Gross operating margin +€6,343
up €6,343 (+32.8%), from €19,320 to €25,663
- Taxes +€1,120
up €1,120 (+20.1%), from €5,584 to €6,704
- Financial income -€310
down €310 (-40.6%), from €762 to €453
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 | €24,093 | €30,384 | +€6,291 | +26.1% |
| Current assets | 29/58 | €24,093 | €30,384 | +€6,291 | +26.1% |
| Amounts receivable within one year | 40/41 | €16,836 | €15,601 | -€1,235 | -7.3% |
| Trade receivables | 40 | €7,865 | €7,865 | = | 0.0% |
| Other amounts receivable | 41 | €8,971 | €7,736 | -€1,235 | -13.8% |
| Cash at bank and in hand | 54/58 | €5,848 | €13,426 | +€7,578 | +130% |
| Deferred charges and accrued income | 490/1 | €1,409 | €1,356 | -€52 | -3.7% |
| Total equity and liabilities | 10/49 | €24,093 | €30,384 | +€6,291 | +26.1% |
| Equity | 10/15 | €500 | €500 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Amounts payable | 17/49 | €23,593 | €29,884 | +€6,291 | +26.7% |
| Amounts payable within one year | 42/48 | €23,593 | €29,884 | +€6,291 | +26.7% |
| Trade debts | 44 | €898 | €898 | -€0 | 0.0% |
| Suppliers | 440/4 | €898 | €898 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €11,411 | €12,922 | +€1,511 | +13.2% |
| Taxes | 450/3 | €11,411 | €12,922 | +€1,511 | +13.2% |
| Other amounts payable | 47/48 | €11,284 | €16,064 | +€4,780 | +42.4% |
| Other operating charges | 640/8 | €1,053 | €966 | -€87 | -8.3% |
| Gross operating margin | 9900 | €19,320 | €25,663 | +€6,343 | +32.8% |
| Operating profit (loss) | 9901 | €18,267 | €24,697 | +€6,430 | +35.2% |
| Financial income | 75/76B | €762 | €453 | -€310 | -40.6% |
| Recurring financial income | 75 | €762 | €453 | -€310 | -40.6% |
| Financial charges | 65/66B | €169 | €170 | +€1 | +0.4% |
| Recurring financial charges | 65 | €169 | €170 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €18,860 | €24,980 | +€6,119 | +32.4% |
| Income taxes | 67/77 | €5,584 | €6,704 | +€1,120 | +20.1% |
| Profit (loss) for the period | 9904 | €13,276 | €18,275 | +€4,999 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,276 | €18,275 | +€4,999 | +37.7% |
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 17 October 2026 via checked.be.