HALLET 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.
HALLET CONSULTING
Largest movements
- Cash -€23,063
down €23,063 (-40.9%), from €56,430 to €33,367
mainly Other debts (-€24,330) and Debts after one year (-€15,246)
- Tangible fixed assets -€16,158
down €16,158 (-22.8%), from €70,715 to €54,557
of which Furniture and vehicles: -€15,100
- Deferred charges and accrued income -€1,745
down €1,745 (-19.2%), from €9,085 to €7,339
- Other debts -€24,330
down €24,330 (-85.9%), from €28,330 to €4,000
- Debts after one year -€15,246
down €15,246 (-33.3%), from €45,738 to €30,492
- Tax, wage and social debts -€7,293
down €7,293 (-47.4%), from €15,380 to €8,088
- Trade debts +€4,401
up €4,401 (+610.6%), from €721 to €5,121
- Profit (loss) carried forward +€1,875
up €1,875 (+4.7%), from €39,802 to €41,677
- Other operating charges +€5,460
up €5,460 (+477.0%), from €1,145 to €6,605
- Depreciation +€1,305
up €1,305 (+7.7%), from €16,896 to €18,201
- Taxes -€1,091
down €1,091 (-15.6%), from €7,013 to €5,922
- Financial income -€912
no longer reported in 2024 (was €912)
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 | €146,216 | €105,623 | -€40,593 | -27.8% |
| Fixed assets | 21/28 | €70,715 | €54,557 | -€16,158 | -22.8% |
| Tangible fixed assets | 22/27 | €70,715 | €54,557 | -€16,158 | -22.8% |
| Plant, machinery and equipment | 23 | €7,905 | €6,847 | -€1,058 | -13.4% |
| Furniture and vehicles | 24 | €62,811 | €47,711 | -€15,100 | -24.0% |
| Current assets | 29/58 | €75,501 | €51,066 | -€24,435 | -32.4% |
| Amounts receivable within one year | 40/41 | €9,987 | €10,359 | +€373 | +3.7% |
| Other amounts receivable | 41 | €9,987 | €10,359 | +€373 | +3.7% |
| Cash at bank and in hand | 54/58 | €56,430 | €33,367 | -€23,063 | -40.9% |
| Deferred charges and accrued income | 490/1 | €9,085 | €7,339 | -€1,745 | -19.2% |
| Total equity and liabilities | 10/49 | €146,216 | €105,623 | -€40,593 | -27.8% |
| Equity | 10/15 | €40,802 | €42,677 | +€1,875 | +4.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,802 | €41,677 | +€1,875 | +4.7% |
| Amounts payable | 17/49 | €105,415 | €62,947 | -€42,468 | -40.3% |
| Amounts payable after more than one year | 17 | €45,738 | €30,492 | -€15,246 | -33.3% |
| Financial debts | 170/4 | €45,738 | €30,492 | -€15,246 | -33.3% |
| Amounts payable within one year | 42/48 | €59,677 | €32,455 | -€27,222 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €15,246 | €15,246 | = | 0.0% |
| Trade debts | 44 | €721 | €5,121 | +€4,401 | +610.6% |
| Suppliers | 440/4 | €721 | €5,121 | +€4,401 | +610.6% |
| Taxes, remuneration and social security | 45 | €15,380 | €8,088 | -€7,293 | -47.4% |
| Taxes | 450/3 | €15,380 | €8,088 | -€7,293 | -47.4% |
| Other amounts payable | 47/48 | €28,330 | €4,000 | -€24,330 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,896 | €18,201 | +€1,305 | +7.7% |
| Other operating charges | 640/8 | €1,145 | €6,605 | +€5,460 | +477.0% |
| Non-recurring operating charges | 66A | €247 | €425 | +€178 | +71.9% |
| Gross operating margin | 9900 | €49,157 | €49,116 | -€41 | -0.1% |
| Operating profit (loss) | 9901 | €30,869 | €23,885 | -€6,984 | -22.6% |
| Financial income | 75/76B | €912 | - | -€912 | |
| Recurring financial income | 75 | €912 | - | -€912 | |
| Financial charges | 65/66B | €2,216 | €2,088 | -€128 | -5.8% |
| Recurring financial charges | 65 | €2,216 | €2,088 | -€128 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €29,565 | €21,797 | -€7,768 | -26.3% |
| Income taxes | 67/77 | €7,013 | €5,922 | -€1,091 | -15.6% |
| Profit (loss) for the period | 9904 | €22,551 | €15,875 | -€6,677 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,551 | €15,875 | -€6,677 | -29.6% |
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 30 September 2026 via checked.be.