H-H Consult: 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-H Consult
Largest movements
- Cash -€18,632
down €18,632 (-18.6%), from €100,073 to €81,442
mainly Provisions (-€61,899) and Receivables within one year (-€2,629)
- Receivables within one year +€2,629
up €2,629 (+6.8%), from €38,486 to €41,115
of which Trade receivables: +€38,100
- Tangible fixed assets -€2,218
down €2,218 (-16.8%), from €13,195 to €10,977
- Deferred charges and accrued income -€2,087
down €2,087 (-73.6%), from €2,837 to €750
- Provisions -€61,899
down €61,899 (-54.7%), from €113,139 to €51,240
- Other debts +€36,748
new in 2025: €36,748
- Reserves +€3,507
up €3,507 (+12.9%), from €27,267 to €30,774
- Accrued charges and deferred income -€1,777
down €1,777 (-54.2%), from €3,277 to €1,500
- Tax, wage and social debts +€1,775
up €1,775 (+58.6%), from €3,028 to €4,803
- Provisions -€175,038
down €175,038, from €113,139 to -€61,899
- Gross operating margin -€130,993
down €130,993 (-82.5%), from €158,693 to €27,700
- Financial charges +€76,255
up €76,255 (+17,761%), from €429 to €76,684
- Taxes -€9,965
down €9,965 (-68.6%), from €14,536 to €4,571
- Depreciation +€1,849
up €1,849 (+77.8%), from €2,375 to €4,224
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 | €154,592 | €134,284 | -€20,308 | -13.1% |
| Fixed assets | 21/28 | €13,195 | €10,977 | -€2,218 | -16.8% |
| Tangible fixed assets | 22/27 | €13,195 | €10,977 | -€2,218 | -16.8% |
| Furniture and vehicles | 24 | €13,195 | €10,977 | -€2,218 | -16.8% |
| Current assets | 29/58 | €141,396 | €123,307 | -€18,090 | -12.8% |
| Amounts receivable within one year | 40/41 | €38,486 | €41,115 | +€2,629 | +6.8% |
| Trade receivables | 40 | €196 | €38,295 | +€38,100 | +19,469% |
| Other amounts receivable | 41 | €38,290 | €2,819 | -€35,471 | -92.6% |
| Cash at bank and in hand | 54/58 | €100,073 | €81,442 | -€18,632 | -18.6% |
| Deferred charges and accrued income | 490/1 | €2,837 | €750 | -€2,087 | -73.6% |
| Total equity and liabilities | 10/49 | €154,592 | €134,284 | -€20,308 | -13.1% |
| Equity | 10/15 | €33,267 | €36,774 | +€3,507 | +10.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €27,267 | €30,774 | +€3,507 | +12.9% |
| Distributable reserves | 133 | €27,267 | €30,774 | +€3,507 | +12.9% |
| Provisions and deferred taxes | 16 | €113,139 | €51,240 | -€61,899 | -54.7% |
| Provisions for liabilities and charges | 160/5 | €113,139 | €51,240 | -€61,899 | -54.7% |
| Other liabilities and charges | 164/5 | €113,139 | €51,240 | -€61,899 | -54.7% |
| Amounts payable | 17/49 | €8,185 | €46,270 | +€38,084 | +465% |
| Amounts payable within one year | 42/48 | €4,908 | €44,770 | +€39,861 | +812% |
| Trade debts | 44 | €1,881 | €3,219 | +€1,338 | +71.2% |
| Suppliers | 440/4 | €1,881 | €3,219 | +€1,338 | +71.2% |
| Taxes, remuneration and social security | 45 | €3,028 | €4,803 | +€1,775 | +58.6% |
| Taxes | 450/3 | €3,028 | €4,803 | +€1,775 | +58.6% |
| Other amounts payable | 47/48 | - | €36,748 | +€36,748 | |
| Accrued charges and deferred income | 492/3 | €3,277 | €1,500 | -€1,777 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €4,224 | +€1,849 | +77.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €113,139 | -€61,899 | -€175,038 | |
| Other operating charges | 640/8 | €1,374 | €612 | -€762 | -55.4% |
| Gross operating margin | 9900 | €158,693 | €27,700 | -€130,993 | -82.5% |
| Operating profit (loss) | 9901 | €41,804 | €84,762 | +€42,958 | +103% |
| Financial income | 75/76B | €429 | €0 | -€429 | -100% |
| Recurring financial income | 75 | €429 | €0 | -€429 | -100% |
| Financial charges | 65/66B | €429 | €76,684 | +€76,255 | +17,761% |
| Recurring financial charges | 65 | €429 | €76,684 | +€76,255 | +17,761% |
| Profit (loss) for the period before taxes | 9903 | €41,804 | €8,078 | -€33,726 | -80.7% |
| Income taxes | 67/77 | €14,536 | €4,571 | -€9,965 | -68.6% |
| Profit (loss) for the period | 9904 | €27,267 | €3,507 | -€23,760 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,267 | €3,507 | -€23,760 | -87.1% |
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 19 October 2026 via checked.be.