Ha-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.
Ha-Consultancy
Largest movements
- Receivables within one year +€33,821
up €33,821 (+296.4%), from €11,412 to €45,233
of which Other amounts receivable: +€33,676
- Tangible fixed assets +€7,015
new in 2025: €7,015
of which Furniture and vehicles: +€3,973
- Cash +€4,097
up €4,097 (+453.8%), from €903 to €5,000
mainly Net result for the year (+€34,526) and Tax, wage and social debts (+€16,684)
- Profit (loss) carried forward +€34,526
up €34,526 (+4203.7%), from €821 to €35,348
- Tax, wage and social debts +€16,684
up €16,684 (+408.9%), from €4,080 to €20,764
- Trade debts -€6,276
down €6,276 (-97.9%), from €6,413 to €137
- Turnover +€163,872
new in 2025: €163,872
- Purchases and services +€116,137
new in 2025: €116,137
- Gross operating margin +€47,301
up €47,301 (+1899.9%), from €2,490 to €49,790
- Taxes +€12,842
up €12,842 (+1274.3%), from €1,008 to €13,850
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 | €12,315 | €57,249 | +€44,934 | +364.9% |
| Fixed assets | 21/28 | - | €7,015 | +€7,015 | |
| Tangible fixed assets | 22/27 | - | €7,015 | +€7,015 | |
| Plant, machinery and equipment | 23 | - | €3,043 | +€3,043 | |
| Furniture and vehicles | 24 | - | €3,973 | +€3,973 | |
| Current assets | 29/58 | €12,315 | €50,233 | +€37,918 | +307.9% |
| Amounts receivable within one year | 40/41 | €11,412 | €45,233 | +€33,821 | +296.4% |
| Trade receivables | 40 | €6,655 | €6,800 | +€145 | +2.2% |
| Other amounts receivable | 41 | €4,757 | €38,433 | +€33,676 | +707.9% |
| Cash at bank and in hand | 54/58 | €903 | €5,000 | +€4,097 | +453.8% |
| Total equity and liabilities | 10/49 | €12,315 | €57,249 | +€44,934 | +364.9% |
| Equity | 10/15 | €1,821 | €36,348 | +€34,526 | +1895.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €821 | €35,348 | +€34,526 | +4203.7% |
| Amounts payable | 17/49 | €10,494 | €20,901 | +€10,408 | +99.2% |
| Amounts payable within one year | 42/48 | €10,494 | €20,901 | +€10,408 | +99.2% |
| Trade debts | 44 | €6,413 | €137 | -€6,276 | -97.9% |
| Suppliers | 440/4 | €6,413 | €137 | -€6,276 | -97.9% |
| Taxes, remuneration and social security | 45 | €4,080 | €20,764 | +€16,684 | +408.9% |
| Taxes | 450/3 | €4,080 | €20,764 | +€16,684 | +408.9% |
| Turnover | 70 | - | €163,872 | +€163,872 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €116,137 | +€116,137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,158 | +€1,158 | |
| Other operating charges | 640/8 | €939 | €1,364 | +€425 | +45.2% |
| Gross operating margin | 9900 | €2,490 | €49,790 | +€47,301 | +1899.9% |
| Operating profit (loss) | 9901 | €1,550 | €47,268 | +€45,718 | +2949.0% |
| Financial income | 75/76B | €298 | €1,174 | +€876 | +293.7% |
| Recurring financial income | 75 | €298 | €1,174 | +€876 | +293.7% |
| Financial charges | 65/66B | €19 | €66 | +€46 | +239.5% |
| Recurring financial charges | 65 | €19 | €66 | +€46 | +239.5% |
| Profit (loss) for the period before taxes | 9903 | €1,829 | €48,376 | +€46,547 | +2544.7% |
| Income taxes | 67/77 | €1,008 | €13,850 | +€12,842 | +1274.3% |
| Profit (loss) for the period | 9904 | €821 | €34,526 | +€33,705 | +4103.7% |
| Profit (loss) for the period to be appropriated | 9905 | €821 | €34,526 | +€33,705 | +4103.7% |
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 12 October 2026 via checked.be.