HAB Consulting: 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.
HAB Consulting
Largest movements
- Cash +€106,021
up €106,021 (+431%), from €24,600 to €130,621
mainly Net result for the year (+€97,665) and Tax, wage and social debts (+€33,867)
- Receivables within one year +€23,249
up €23,249 (+123%), from €18,924 to €42,173
- Tangible fixed assets -€8,224
down €8,224 (-23.7%), from €34,759 to €26,536
- Reserves +€97,670
up €97,670 (+422%), from €23,160 to €120,830
- Tax, wage and social debts +€33,867
up €33,867 (+288%), from €11,779 to €45,646
- Other debts -€11,264
down €11,264 (-26.4%), from €42,715 to €31,451
- Gross operating margin +€106,932
up €106,932 (+337%), from €31,712 to €138,644
- Taxes +€22,639
up €22,639 (+368%), from €6,150 to €28,789
- Depreciation +€8,821
up €8,821 (+368%), from €2,400 to €11,220
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 | €81,433 | €201,337 | +€119,904 | +147% |
| Formation expenses | 20 | €1,954 | €0 | -€1,954 | -100% |
| Fixed assets | 21/28 | €34,759 | €26,536 | -€8,224 | -23.7% |
| Tangible fixed assets | 22/27 | €34,759 | €26,536 | -€8,224 | -23.7% |
| Furniture and vehicles | 24 | €34,759 | €26,536 | -€8,224 | -23.7% |
| Current assets | 29/58 | €44,720 | €174,801 | +€130,081 | +291% |
| Amounts receivable within one year | 40/41 | €18,924 | €42,173 | +€23,249 | +123% |
| Trade receivables | 40 | €18,924 | €42,173 | +€23,249 | +123% |
| Cash at bank and in hand | 54/58 | €24,600 | €130,621 | +€106,021 | +431% |
| Deferred charges and accrued income | 490/1 | €1,196 | €2,007 | +€811 | +67.8% |
| Total equity and liabilities | 10/49 | €81,433 | €201,337 | +€119,904 | +147% |
| Equity | 10/15 | €26,167 | €123,832 | +€97,665 | +373% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,160 | €120,830 | +€97,670 | +422% |
| Distributable reserves | 133 | €23,160 | €120,830 | +€97,670 | +422% |
| Profit (loss) carried forward | 14 | €7 | €2 | -€5 | -71.4% |
| Amounts payable | 17/49 | €55,266 | €77,505 | +€22,239 | +40.2% |
| Amounts payable within one year | 42/48 | €54,586 | €77,505 | +€22,919 | +42.0% |
| Trade debts | 44 | €92 | €408 | +€315 | +342% |
| Suppliers | 440/4 | €92 | €408 | +€315 | +342% |
| Taxes, remuneration and social security | 45 | €11,779 | €45,646 | +€33,867 | +288% |
| Taxes | 450/3 | €11,779 | €45,646 | +€33,867 | +288% |
| Other amounts payable | 47/48 | €42,715 | €31,451 | -€11,264 | -26.4% |
| Accrued charges and deferred income | 492/3 | €680 | €0 | -€680 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €11,220 | +€8,821 | +368% |
| Other operating charges | 640/8 | - | €914 | +€914 | |
| Gross operating margin | 9900 | €31,712 | €138,644 | +€106,932 | +337% |
| Operating profit (loss) | 9901 | €29,312 | €126,510 | +€97,198 | +332% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | -€5 | €56 | +€61 | |
| Recurring financial charges | 65 | -€5 | €56 | +€61 | |
| Profit (loss) for the period before taxes | 9903 | €29,317 | €126,454 | +€97,137 | +331% |
| Income taxes | 67/77 | €6,150 | €28,789 | +€22,639 | +368% |
| Profit (loss) for the period | 9904 | €23,167 | €97,665 | +€74,498 | +322% |
| Profit (loss) for the period to be appropriated | 9905 | €23,167 | €97,665 | +€74,498 | +322% |
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 24 October 2026 via checked.be.