HA CONSULT: what changed
Two fiscal 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.
HA CONSULT
Largest movements
- Receivables within one year +€7,426
up €7,426 (+613.7%), from €1,210 to €8,636
- Financial fixed assets -€1,839
no longer reported in 2024 (was €1,839)
- Cash -€1,135
down €1,135 (-58.6%), from €1,937 to €801
mainly Receivables within one year (-€7,426) and Other debts (-€45)
- Profit (loss) carried forward +€3,386
up €3,386, from -€1,543 to €1,843
- Trade debts +€620
up €620 (+162.9%), from €380 to €1,000
- Tax, wage and social debts +€491
up €491 (+12.2%), from €4,009 to €4,500
of which Taxes: +€1,950
- Turnover +€150,215
up €150,215 (+311.5%), from €48,216 to €198,431
- Purchases and services +€137,386
up €137,386 (+342.3%), from €40,141 to €177,527
- Gross operating margin +€12,829
up €12,829 (+158.9%), from €8,075 to €20,904
- Staff costs +€7,654
up €7,654 (+82.8%), from €9,244 to €16,898
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,986 | €9,438 | +€4,452 | +89.3% |
| Fixed assets | 21/28 | €1,839 | - | -€1,839 | |
| Financial fixed assets | 28 | €1,839 | - | -€1,839 | |
| Current assets | 29/58 | €3,147 | €9,438 | +€6,291 | +199.9% |
| Amounts receivable within one year | 40/41 | €1,210 | €8,636 | +€7,426 | +613.7% |
| Other amounts receivable | 41 | €1,210 | €8,636 | +€7,426 | +613.7% |
| Cash at bank and in hand | 54/58 | €1,937 | €801 | -€1,135 | -58.6% |
| Total equity and liabilities | 10/49 | €4,986 | €9,438 | +€4,452 | +89.3% |
| Equity | 10/15 | €457 | €3,843 | +€3,386 | +740.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,543 | €1,843 | +€3,386 | |
| Amounts payable | 17/49 | €4,528 | €5,594 | +€1,066 | +23.5% |
| Amounts payable within one year | 42/48 | €4,528 | €5,594 | +€1,066 | +23.5% |
| Trade debts | 44 | €380 | €1,000 | +€620 | +162.9% |
| Suppliers | 440/4 | €380 | €1,000 | +€620 | +162.9% |
| Taxes, remuneration and social security | 45 | €4,009 | €4,500 | +€491 | +12.2% |
| Taxes | 450/3 | €598 | €2,549 | +€1,950 | +325.9% |
| Remuneration and social security | 454/9 | €3,410 | €1,951 | -€1,459 | -42.8% |
| Other amounts payable | 47/48 | €139 | €94 | -€45 | -32.2% |
| Turnover | 70 | €48,216 | €198,431 | +€150,215 | +311.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,141 | €177,527 | +€137,386 | +342.3% |
| Remuneration, social security and pensions | 62 | €9,244 | €16,898 | +€7,654 | +82.8% |
| Other operating charges | 640/8 | €348 | €571 | +€224 | +64.4% |
| Gross operating margin | 9900 | €8,075 | €20,904 | +€12,829 | +158.9% |
| Operating profit (loss) | 9901 | -€1,517 | €3,434 | +€4,952 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €25 | €49 | +€23 | +90.9% |
| Recurring financial charges | 65 | €25 | €49 | +€23 | +90.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,543 | €3,386 | +€4,928 | |
| Profit (loss) for the period | 9904 | -€1,543 | €3,386 | +€4,928 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,543 | €3,386 | +€4,928 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.