H.O.M. CONSULTING: what changed
H.O.M. CONSULTING
Largest movements
- Cash -€8,818
down €8,818 (-82.6%), from €10,673 to €1,855
mainly Net result for the year (-€8,347) and Tax, wage and social debts (-€4,328)
- Financial fixed assets -€5,429
no longer reported in 2025 (was €5,429)
- Receivables within one year +€2,305
up €2,305 (+33.9%), from €6,796 to €9,100
of which Other amounts receivable: +€2,707
- Tangible fixed assets -€370
down €370 (-44.9%), from €824 to €454
- Profit (loss) carried forward -€8,347
down €8,347 (-51.4%), from €16,237 to €7,890
- Tax, wage and social debts -€4,328
down €4,328 (-74.8%), from €5,790 to €1,462
- Trade debts +€363
up €363 (+52.3%), from €694 to €1,057
- Gross operating margin -€15,195
down €15,195, from €7,881 to -€7,314
- Taxes -€1,962
no longer reported in 2025 (was €1,962)
- Other operating charges +€599
new in 2025: €599
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,721 | €11,409 | -€12,312 | -51.9% |
| Fixed assets | 21/28 | €6,252 | €454 | -€5,798 | -92.7% |
| Tangible fixed assets | 22/27 | €824 | €454 | -€370 | -44.9% |
| Furniture and vehicles | 24 | €824 | €454 | -€370 | -44.9% |
| Financial fixed assets | 28 | €5,429 | - | -€5,429 | |
| Current assets | 29/58 | €17,469 | €10,955 | -€6,514 | -37.3% |
| Amounts receivable within one year | 40/41 | €6,796 | €9,100 | +€2,305 | +33.9% |
| Trade receivables | 40 | €2,388 | €1,985 | -€403 | -16.9% |
| Other amounts receivable | 41 | €4,408 | €7,115 | +€2,707 | +61.4% |
| Cash at bank and in hand | 54/58 | €10,673 | €1,855 | -€8,818 | -82.6% |
| Total equity and liabilities | 10/49 | €23,721 | €11,409 | -€12,312 | -51.9% |
| Equity | 10/15 | €17,237 | €8,890 | -€8,347 | -48.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €1,000 | +€1,000 | |
| Share premium | 1100/10 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €16,237 | €7,890 | -€8,347 | -51.4% |
| Amounts payable | 17/49 | €6,484 | €2,519 | -€3,965 | -61.2% |
| Amounts payable within one year | 42/48 | €6,484 | €2,519 | -€3,965 | -61.2% |
| Trade debts | 44 | €694 | €1,057 | +€363 | +52.3% |
| Suppliers | 440/4 | €694 | €1,057 | +€363 | +52.3% |
| Taxes, remuneration and social security | 45 | €5,790 | €1,462 | -€4,328 | -74.8% |
| Taxes | 450/3 | €5,790 | €1,462 | -€4,328 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €370 | = | 0.0% |
| Other operating charges | 640/8 | - | €599 | +€599 | |
| Gross operating margin | 9900 | €7,881 | -€7,314 | -€15,195 | |
| Operating profit (loss) | 9901 | €7,511 | -€8,283 | -€15,794 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €49 | €65 | +€15 | +31.4% |
| Recurring financial charges | 65 | €49 | €65 | +€15 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €7,462 | -€8,347 | -€15,809 | |
| Income taxes | 67/77 | €1,962 | - | -€1,962 | |
| Profit (loss) for the period | 9904 | €5,500 | -€8,347 | -€13,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,500 | -€8,347 | -€13,847 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.