HACKARS CONSULTING: 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.
HACKARS CONSULTING
Largest movements
- Receivables within one year +€38,322
up €38,322 (+16.3%), from €235,681 to €274,003
of which Other amounts receivable: +€21,929
- Cash -€31,406
down €31,406 (-41.9%), from €74,897 to €43,491
mainly Receivables within one year (-€38,322) and Tax, wage and social debts (-€9,334)
- Financial fixed assets -€5,956
down €5,956 (-9.6%), from €62,165 to €56,209
- Tax, wage and social debts -€9,334
down €9,334 (-36.1%), from €25,831 to €16,497
- Reserves +€7,952
up €7,952 (+4.1%), from €192,581 to €200,533
of which Distributable reserves: +€7,952
- Gross operating margin -€17,687
down €17,687 (-42.6%), from €41,507 to €23,819
- Other operating charges +€6,423
up €6,423 (+194.4%), from €3,305 to €9,728
- Financial income +€4,073
up €4,073 (+43.4%), from €9,376 to €13,449
- Taxes -€3,411
down €3,411 (-21.5%), from €15,888 to €12,477
- Financial charges +€783
up €783 (+92.8%), from €844 to €1,628
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 | €375,816 | €377,741 | +€1,925 | +0.5% |
| Fixed assets | 21/28 | €62,165 | €56,209 | -€5,956 | -9.6% |
| Financial fixed assets | 28 | €62,165 | €56,209 | -€5,956 | -9.6% |
| Current assets | 29/58 | €313,650 | €321,532 | +€7,882 | +2.5% |
| Amounts receivable within one year | 40/41 | €235,681 | €274,003 | +€38,322 | +16.3% |
| Trade receivables | 40 | €29,951 | €46,344 | +€16,393 | +54.7% |
| Other amounts receivable | 41 | €205,730 | €227,659 | +€21,929 | +10.7% |
| Cash at bank and in hand | 54/58 | €74,897 | €43,491 | -€31,406 | -41.9% |
| Deferred charges and accrued income | 490/1 | €3,073 | €4,039 | +€966 | +31.4% |
| Total equity and liabilities | 10/49 | €375,816 | €377,741 | +€1,925 | +0.5% |
| Equity | 10/15 | €344,266 | €352,218 | +€7,952 | +2.3% |
| Contributions | 10/11 | €103,600 | €103,600 | = | 0.0% |
| Reserves | 13 | €192,581 | €200,533 | +€7,952 | +4.1% |
| Non-distributable reserves | 130/1 | €10,360 | €10,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,360 | €10,360 | = | 0.0% |
| Distributable reserves | 133 | €182,221 | €190,173 | +€7,952 | +4.4% |
| Profit (loss) carried forward | 14 | €48,085 | €48,085 | +€0 | 0.0% |
| Amounts payable | 17/49 | €31,549 | €25,523 | -€6,026 | -19.1% |
| Amounts payable within one year | 42/48 | €31,549 | €25,523 | -€6,026 | -19.1% |
| Trade debts | 44 | €5,718 | €9,026 | +€3,308 | +57.8% |
| Suppliers | 440/4 | €5,718 | €9,026 | +€3,308 | +57.8% |
| Taxes, remuneration and social security | 45 | €25,831 | €16,497 | -€9,334 | -36.1% |
| Taxes | 450/3 | €25,831 | €16,497 | -€9,334 | -36.1% |
| Non-recurring operating income | 76A | - | €4,170 | +€4,170 | |
| Other operating charges | 640/8 | €3,305 | €9,728 | +€6,423 | +194.4% |
| Non-recurring operating charges | 66A | - | €5,484 | +€5,484 | |
| Gross operating margin | 9900 | €41,507 | €23,819 | -€17,687 | -42.6% |
| Operating profit (loss) | 9901 | €38,202 | €8,607 | -€29,595 | -77.5% |
| Financial income | 75/76B | €9,376 | €13,449 | +€4,073 | +43.4% |
| Recurring financial income | 75 | €9,376 | €13,449 | +€4,073 | +43.4% |
| Financial charges | 65/66B | €844 | €1,628 | +€783 | +92.8% |
| Recurring financial charges | 65 | €844 | €1,628 | +€783 | +92.8% |
| Profit (loss) for the period before taxes | 9903 | €46,734 | €20,429 | -€26,305 | -56.3% |
| Income taxes | 67/77 | €15,888 | €12,477 | -€3,411 | -21.5% |
| Profit (loss) for the period | 9904 | €30,847 | €7,952 | -€22,895 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,847 | €7,952 | -€22,895 | -74.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.