HAME 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.
HAME CONSULTING
Largest movements
- Cash -€30,071
down €30,071 (-33.7%), from €89,220 to €59,149
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€21,279)
- Receivables within one year +€21,279
up €21,279 (+226%), from €9,401 to €30,681
of which Trade receivables: +€21,447
- Tangible fixed assets -€18,629
down €18,629 (-20.9%), from €88,929 to €70,299
- Debts after one year -€14,969
down €14,969 (-31.8%), from €47,045 to €32,076
- Trade debts -€9,744
down €9,744 (-37.9%), from €25,695 to €15,950
- Profit (loss) carried forward -€7,562
down €7,562 (-19.0%), from €39,810 to €32,248
- Tax, wage and social debts +€4,231
up €4,231 (+43.5%), from €9,729 to €13,960
of which Taxes: +€4,938
- Gross operating margin +€18,120
up €18,120 (+29.1%), from €62,246 to €80,366
- Depreciation +€4,229
up €4,229 (+24.1%), from €17,546 to €21,775
- Taxes +€2,862
up €2,862 (+31.6%), from €9,053 to €11,915
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 | €189,077 | €161,703 | -€27,373 | -14.5% |
| Fixed assets | 21/28 | €89,179 | €70,549 | -€18,629 | -20.9% |
| Tangible fixed assets | 22/27 | €88,929 | €70,299 | -€18,629 | -20.9% |
| Furniture and vehicles | 24 | €88,929 | €70,299 | -€18,629 | -20.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €99,898 | €91,154 | -€8,744 | -8.8% |
| Amounts receivable within one year | 40/41 | €9,401 | €30,681 | +€21,279 | +226% |
| Trade receivables | 40 | €3,476 | €24,923 | +€21,447 | +617% |
| Other amounts receivable | 41 | €5,926 | €5,758 | -€168 | -2.8% |
| Cash at bank and in hand | 54/58 | €89,220 | €59,149 | -€30,071 | -33.7% |
| Deferred charges and accrued income | 490/1 | €1,276 | €1,324 | +€48 | +3.8% |
| Total equity and liabilities | 10/49 | €189,077 | €161,703 | -€27,373 | -14.5% |
| Equity | 10/15 | €42,310 | €34,748 | -€7,562 | -17.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,810 | €32,248 | -€7,562 | -19.0% |
| Amounts payable | 17/49 | €146,767 | €126,955 | -€19,811 | -13.5% |
| Amounts payable after more than one year | 17 | €47,045 | €32,076 | -€14,969 | -31.8% |
| Financial debts | 170/4 | €47,045 | €32,076 | -€14,969 | -31.8% |
| Amounts payable within one year | 42/48 | €99,722 | €94,879 | -€4,843 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €14,298 | €14,969 | +€671 | +4.7% |
| Trade debts | 44 | €25,695 | €15,950 | -€9,744 | -37.9% |
| Suppliers | 440/4 | €25,695 | €15,950 | -€9,744 | -37.9% |
| Taxes, remuneration and social security | 45 | €9,729 | €13,960 | +€4,231 | +43.5% |
| Taxes | 450/3 | €9,022 | €13,960 | +€4,938 | +54.7% |
| Remuneration and social security | 454/9 | €707 | - | -€707 | |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,546 | €21,775 | +€4,229 | +24.1% |
| Other operating charges | 640/8 | €1,017 | €856 | -€161 | -15.9% |
| Gross operating margin | 9900 | €62,246 | €80,366 | +€18,120 | +29.1% |
| Operating profit (loss) | 9901 | €43,683 | €57,735 | +€14,052 | +32.2% |
| Financial income | 75/76B | €185 | €321 | +€136 | +73.4% |
| Recurring financial income | 75 | €185 | €321 | +€136 | +73.4% |
| Financial charges | 65/66B | €3,492 | €3,704 | +€212 | +6.1% |
| Recurring financial charges | 65 | €3,492 | €3,704 | +€212 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €40,376 | €54,353 | +€13,976 | +34.6% |
| Income taxes | 67/77 | €9,053 | €11,915 | +€2,862 | +31.6% |
| Profit (loss) for the period | 9904 | €31,324 | €42,438 | +€11,114 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,324 | €42,438 | +€11,114 | +35.5% |
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 31 October 2026 via checked.be.