H.H. CONSULTANCY: 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. CONSULTANCY
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€34,973
up €34,973 (+34.4%), from €101,520 to €136,493
of which Trade receivables: +€24,200
- Receivables after one year +€11,000
up €11,000 (+25.0%), from €44,000 to €55,000
- Cash -€3,012
down €3,012 (-10.5%), from €28,677 to €25,665
mainly Contributions, distributions and other (-€270,313) and Receivables within one year (-€34,973)
- Reserves -€219,720
down €219,720 (-93.8%), from €234,313 to €14,592
- Other debts +€199,319
new in 2025: €199,319
- Tax, wage and social debts +€14,056
up €14,056 (+669%), from €2,100 to €16,156
of which Taxes: +€14,056
- Gross operating margin -€44,655
down €44,655 (-39.3%), from €113,616 to €68,961
- Taxes -€7,876
down €7,876 (-35.4%), from €22,241 to €14,365
- Other operating charges -€6,859
down €6,859 (-80.1%), from €8,563 to €1,704
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 | €255,612 | €249,181 | -€6,431 | -2.5% |
| Fixed assets | 21/28 | €30,197 | €30,640 | +€444 | +1.5% |
| Tangible fixed assets | 22/27 | €30,197 | €30,640 | +€444 | +1.5% |
| Plant, machinery and equipment | 23 | €2,183 | €1,446 | -€737 | -33.8% |
| Furniture and vehicles | 24 | €2,256 | €24 | -€2,231 | -98.9% |
| Other tangible fixed assets | 26 | €25,758 | €29,170 | +€3,411 | +13.2% |
| Current assets | 29/58 | €225,416 | €218,541 | -€6,874 | -3.0% |
| Amounts receivable after more than one year | 29 | €44,000 | €55,000 | +€11,000 | +25.0% |
| Other amounts receivable | 291 | €44,000 | €55,000 | +€11,000 | +25.0% |
| Amounts receivable within one year | 40/41 | €101,520 | €136,493 | +€34,973 | +34.4% |
| Trade receivables | 40 | - | €24,200 | +€24,200 | |
| Other amounts receivable | 41 | €101,520 | €112,293 | +€10,773 | +10.6% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €28,677 | €25,665 | -€3,012 | -10.5% |
| Deferred charges and accrued income | 490/1 | €1,219 | €1,383 | +€164 | +13.4% |
| Total equity and liabilities | 10/49 | €255,612 | €249,181 | -€6,431 | -2.5% |
| Equity | 10/15 | €252,913 | €33,192 | -€219,720 | -86.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,313 | €14,592 | -€219,720 | -93.8% |
| Distributable reserves | 133 | €234,313 | €14,592 | -€219,720 | -93.8% |
| Amounts payable | 17/49 | €2,699 | €215,989 | +€213,290 | +7,902% |
| Amounts payable within one year | 42/48 | €2,699 | €215,989 | +€213,290 | +7,902% |
| Trade debts | 44 | €599 | €514 | -€86 | -14.3% |
| Suppliers | 440/4 | €599 | €514 | -€86 | -14.3% |
| Taxes, remuneration and social security | 45 | €2,100 | €16,156 | +€14,056 | +669% |
| Taxes | 450/3 | - | €14,056 | +€14,056 | |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | - | €199,319 | +€199,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,546 | €5,606 | +€60 | +1.1% |
| Other operating charges | 640/8 | €8,563 | €1,704 | -€6,859 | -80.1% |
| Non-recurring operating charges | 66A | €273 | - | -€273 | |
| Gross operating margin | 9900 | €113,616 | €68,961 | -€44,655 | -39.3% |
| Operating profit (loss) | 9901 | €99,234 | €61,651 | -€37,584 | -37.9% |
| Financial income | 75/76B | €2,980 | €4,093 | +€1,113 | +37.3% |
| Recurring financial income | 75 | €2,980 | €4,093 | +€1,113 | +37.3% |
| Financial charges | 65/66B | €1,180 | €786 | -€393 | -33.3% |
| Recurring financial charges | 65 | €1,180 | €786 | -€393 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €101,035 | €64,958 | -€36,077 | -35.7% |
| Income taxes | 67/77 | €22,241 | €14,365 | -€7,876 | -35.4% |
| Profit (loss) for the period | 9904 | €78,794 | €50,592 | -€28,201 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,794 | €50,592 | -€28,201 | -35.8% |
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 25 October 2026 via checked.be.