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
- Tangible fixed assets -€22,404
down €22,404 (-21.0%), from €106,502 to €84,098
of which Furniture and vehicles: -€25,500
- Receivables within one year +€7,098
up €7,098 (+21.0%), from €33,789 to €40,887
of which Other amounts receivable: +€5,940
- Cash -€3,961
down €3,961 (-12.2%), from €32,544 to €28,583
mainly Trade debts (-€22,623) and Debts after one year (-€19,030)
- Trade debts -€22,623
down €22,623 (-96.1%), from €23,549 to €925
- Debts after one year -€19,030
down €19,030 (-45.6%), from €41,697 to €22,667
- Reserves +€16,957
up €16,957 (+84.4%), from €20,099 to €37,056
of which Distributable reserves: +€16,957
- Tax, wage and social debts +€3,318
up €3,318 (+24.9%), from €13,314 to €16,632
- Accrued charges and deferred income +€1,928
new in 2025: €1,928
- Gross operating margin +€5,897
up €5,897 (+10.9%), from €53,942 to €59,839
- Depreciation +€2,500
up €2,500 (+9.2%), from €27,129 to €29,628
- Financial charges +€2,192
up €2,192 (+89.5%), from €2,448 to €4,639
- Financial income +€1,021
up €1,021 (+396%), from €257 to €1,278
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 | €173,093 | €154,866 | -€18,227 | -10.5% |
| Fixed assets | 21/28 | €106,502 | €84,098 | -€22,404 | -21.0% |
| Tangible fixed assets | 22/27 | €106,502 | €84,098 | -€22,404 | -21.0% |
| Land and buildings | 22 | €6,987 | €6,625 | -€362 | -5.2% |
| Plant, machinery and equipment | 23 | €2,222 | €6,258 | +€4,036 | +182% |
| Furniture and vehicles | 24 | €93,975 | €68,475 | -€25,500 | -27.1% |
| Other tangible fixed assets | 26 | €3,319 | €2,740 | -€578 | -17.4% |
| Current assets | 29/58 | €66,590 | €70,768 | +€4,177 | +6.3% |
| Amounts receivable within one year | 40/41 | €33,789 | €40,887 | +€7,098 | +21.0% |
| Trade receivables | 40 | €14,528 | €15,686 | +€1,158 | +8.0% |
| Other amounts receivable | 41 | €19,261 | €25,201 | +€5,940 | +30.8% |
| Cash at bank and in hand | 54/58 | €32,544 | €28,583 | -€3,961 | -12.2% |
| Deferred charges and accrued income | 490/1 | €257 | €1,298 | +€1,040 | +404% |
| Total equity and liabilities | 10/49 | €173,093 | €154,866 | -€18,227 | -10.5% |
| Equity | 10/15 | €26,870 | €43,827 | +€16,957 | +63.1% |
| Contributions | 10/11 | €6,771 | €6,771 | = | 0.0% |
| Reserves | 13 | €20,099 | €37,056 | +€16,957 | +84.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €20,099 | €37,056 | +€16,957 | +84.4% |
| Amounts payable | 17/49 | €146,223 | €111,039 | -€35,184 | -24.1% |
| Amounts payable after more than one year | 17 | €41,697 | €22,667 | -€19,030 | -45.6% |
| Financial debts | 170/4 | €41,697 | €22,667 | -€19,030 | -45.6% |
| Amounts payable within one year | 42/48 | €104,526 | €86,444 | -€18,082 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €18,431 | €19,030 | +€599 | +3.2% |
| Trade debts | 44 | €23,549 | €925 | -€22,623 | -96.1% |
| Suppliers | 440/4 | €23,549 | €925 | -€22,623 | -96.1% |
| Taxes, remuneration and social security | 45 | €13,314 | €16,632 | +€3,318 | +24.9% |
| Taxes | 450/3 | €13,314 | €16,632 | +€3,318 | +24.9% |
| Other amounts payable | 47/48 | €49,231 | €49,857 | +€625 | +1.3% |
| Accrued charges and deferred income | 492/3 | - | €1,928 | +€1,928 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,129 | €29,628 | +€2,500 | +9.2% |
| Other operating charges | 640/8 | €2,770 | €2,357 | -€414 | -14.9% |
| Gross operating margin | 9900 | €53,942 | €59,839 | +€5,897 | +10.9% |
| Operating profit (loss) | 9901 | €24,043 | €27,854 | +€3,811 | +15.9% |
| Financial income | 75/76B | €257 | €1,278 | +€1,021 | +396% |
| Recurring financial income | 75 | €257 | €1,278 | +€1,021 | +396% |
| Financial charges | 65/66B | €2,448 | €4,639 | +€2,192 | +89.5% |
| Recurring financial charges | 65 | €2,448 | €4,639 | +€2,192 | +89.5% |
| Profit (loss) for the period before taxes | 9903 | €21,853 | €24,493 | +€2,640 | +12.1% |
| Income taxes | 67/77 | €7,555 | €7,535 | -€20 | -0.3% |
| Profit (loss) for the period | 9904 | €14,298 | €16,957 | +€2,660 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,298 | €16,957 | +€2,660 | +18.6% |
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 30 October 2026 via checked.be.