Hallinto Consult: 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.
Hallinto Consult
Largest movements
- Intangible fixed assets -€36,429
down €36,429 (-54.6%), from €66,769 to €30,341
- Current investments -€6,757
down €6,757 (-13.5%), from €50,000 to €43,243
- Cash +€6,023
up €6,023 (+53.2%), from €11,327 to €17,350
mainly Net result for the year (+€81,133) and Depreciation (+€65,174)
- Tangible fixed assets +€4,301
up €4,301 (+5.1%), from €84,716 to €89,016
of which Furniture and vehicles: +€7,648
- Other debts -€20,647
down €20,647 (-22.9%), from €89,990 to €69,342
- Debts after one year -€15,142
down €15,142 (-34.9%), from €43,381 to €28,239
- Reserves +€7,520
up €7,520 (+10.2%), from €73,613 to €81,133
- Tax, wage and social debts -€3,514
down €3,514 (-20.7%), from €17,006 to €13,491
- Gross operating margin +€13,276
up €13,276 (+7.9%), from €167,045 to €180,322
- Depreciation +€5,663
up €5,663 (+9.5%), from €59,511 to €65,174
- Write-downs +€1,880
new in 2026: €1,880
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €268,088 | €237,599 | -€30,489 | -11.4% |
| Fixed assets | 21/28 | €151,485 | €119,357 | -€32,128 | -21.2% |
| Intangible fixed assets | 21 | €66,769 | €30,341 | -€36,429 | -54.6% |
| Tangible fixed assets | 22/27 | €84,716 | €89,016 | +€4,301 | +5.1% |
| Land and buildings | 22 | €3,019 | €1,521 | -€1,497 | -49.6% |
| Furniture and vehicles | 24 | €72,041 | €79,688 | +€7,648 | +10.6% |
| Other tangible fixed assets | 26 | €9,657 | €7,807 | -€1,850 | -19.2% |
| Current assets | 29/58 | €116,603 | €118,242 | +€1,639 | +1.4% |
| Amounts receivable within one year | 40/41 | €39,401 | €40,708 | +€1,307 | +3.3% |
| Trade receivables | 40 | €39,395 | €40,244 | +€849 | +2.2% |
| Other amounts receivable | 41 | €6 | €464 | +€458 | +7,272% |
| Current investments | 50/53 | €50,000 | €43,243 | -€6,757 | -13.5% |
| Cash at bank and in hand | 54/58 | €11,327 | €17,350 | +€6,023 | +53.2% |
| Deferred charges and accrued income | 490/1 | €15,874 | €16,941 | +€1,067 | +6.7% |
| Total equity and liabilities | 10/49 | €268,088 | €237,599 | -€30,489 | -11.4% |
| Equity | 10/15 | €92,213 | €99,733 | +€7,520 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,613 | €81,133 | +€7,520 | +10.2% |
| Distributable reserves | 133 | €73,613 | €81,133 | +€7,520 | +10.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €175,875 | €137,866 | -€38,009 | -21.6% |
| Amounts payable after more than one year | 17 | €43,381 | €28,239 | -€15,142 | -34.9% |
| Financial debts | 170/4 | €43,381 | €28,239 | -€15,142 | -34.9% |
| Amounts payable within one year | 42/48 | €132,494 | €109,627 | -€22,867 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €14,459 | €15,142 | +€683 | +4.7% |
| Financial debts | 43 | €1,667 | €2,083 | +€417 | +25.0% |
| Credit institutions | 430/8 | €1,667 | €2,083 | +€417 | +25.0% |
| Trade debts | 44 | €9,373 | €9,568 | +€195 | +2.1% |
| Suppliers | 440/4 | €9,373 | €9,568 | +€195 | +2.1% |
| Taxes, remuneration and social security | 45 | €17,006 | €13,491 | -€3,514 | -20.7% |
| Taxes | 450/3 | €17,006 | €13,491 | -€3,514 | -20.7% |
| Other amounts payable | 47/48 | €89,990 | €69,342 | -€20,647 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,511 | €65,174 | +€5,663 | +9.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,880 | +€1,880 | |
| Other operating charges | 640/8 | €1,389 | €1,284 | -€106 | -7.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €167,045 | €180,322 | +€13,276 | +7.9% |
| Operating profit (loss) | 9901 | €106,145 | €111,984 | +€5,838 | +5.5% |
| Financial income | 75/76B | €1,312 | €351 | -€961 | -73.3% |
| Recurring financial income | 75 | €1,312 | €351 | -€961 | -73.3% |
| Financial charges | 65/66B | €5,661 | €6,562 | +€901 | +15.9% |
| Recurring financial charges | 65 | €5,661 | €6,562 | +€901 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €101,797 | €105,773 | +€3,976 | +3.9% |
| Income taxes | 67/77 | €24,198 | €24,640 | +€442 | +1.8% |
| Profit (loss) for the period | 9904 | €77,599 | €81,133 | +€3,534 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,599 | €81,133 | +€3,534 | +4.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.