H2B 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.
H2B Consult
Largest movements
- Cash +€22,867
up €22,867 (+111.3%), from €20,539 to €43,407
mainly Net result for the year (+€22,229) and Depreciation (+€8,653)
- Tangible fixed assets -€8,653
down €8,653 (-38.1%), from €22,714 to €14,061
- Receivables within one year +€5,876
up €5,876 (+13.7%), from €42,847 to €48,723
of which Trade receivables: +€5,508
- Profit (loss) carried forward +€22,229
up €22,229 (+32.5%), from -€68,422 to -€46,193
- Other debts -€1,255
down €1,255 (-1.0%), from €130,606 to €129,351
- Gross operating margin +€11,389
up €11,389 (+56.1%), from €20,290 to €31,679
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.
Cash bridge derived
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 | €87,740 | €107,517 | +€19,777 | +22.5% |
| Fixed assets | 21/28 | €23,114 | €14,061 | -€9,053 | -39.2% |
| Tangible fixed assets | 22/27 | €22,714 | €14,061 | -€8,653 | -38.1% |
| Furniture and vehicles | 24 | €22,714 | €14,061 | -€8,653 | -38.1% |
| Financial fixed assets | 28 | €400 | - | -€400 | |
| Current assets | 29/58 | €64,627 | €93,456 | +€28,830 | +44.6% |
| Amounts receivable within one year | 40/41 | €42,847 | €48,723 | +€5,876 | +13.7% |
| Trade receivables | 40 | €42,847 | €48,355 | +€5,508 | +12.9% |
| Other amounts receivable | 41 | - | €368 | +€368 | |
| Cash at bank and in hand | 54/58 | €20,539 | €43,407 | +€22,867 | +111.3% |
| Deferred charges and accrued income | 490/1 | €1,241 | €1,326 | +€86 | +6.9% |
| Total equity and liabilities | 10/49 | €87,740 | €107,517 | +€19,777 | +22.5% |
| Equity | 10/15 | -€49,822 | -€27,593 | +€22,229 | +44.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,422 | -€46,193 | +€22,229 | +32.5% |
| Amounts payable | 17/49 | €137,563 | €135,110 | -€2,452 | -1.8% |
| Amounts payable within one year | 42/48 | €137,563 | €135,110 | -€2,452 | -1.8% |
| Trade debts | 44 | €3,805 | €2,880 | -€925 | -24.3% |
| Suppliers | 440/4 | €3,805 | €2,880 | -€925 | -24.3% |
| Taxes, remuneration and social security | 45 | €3,151 | €2,879 | -€272 | -8.6% |
| Taxes | 450/3 | €3,151 | €2,879 | -€272 | -8.6% |
| Other amounts payable | 47/48 | €130,606 | €129,351 | -€1,255 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,653 | €8,653 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €20,290 | €31,679 | +€11,389 | +56.1% |
| Operating profit (loss) | 9901 | €11,250 | €22,627 | +€11,377 | +101.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €229 | €265 | +€36 | +15.8% |
| Recurring financial charges | 65 | €229 | €265 | +€36 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €11,021 | €22,361 | +€11,340 | +102.9% |
| Income taxes | 67/77 | €140 | €132 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | €10,881 | €22,229 | +€11,348 | +104.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,881 | €22,229 | +€11,348 | +104.3% |
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 10 October 2026 via checked.be.