HANGISI CONSULTANCY: 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.
HANGISI CONSULTANCY
Largest movements
- Cash -€13,628
down €13,628 (-20.3%), from €67,147 to €53,519
mainly Contributions, distributions and other (-€113,857) and Tax, wage and social debts (-€5,288)
- Deferred charges and accrued income -€3,127
down €3,127 (-60.2%), from €5,194 to €2,067
- Reserves -€60,370
no longer reported in 2025 (was €60,370)
- Other debts +€49,168
up €49,168 (+69.8%), from €70,419 to €119,587
- Tax, wage and social debts -€5,288
down €5,288 (-52.0%), from €10,177 to €4,889
of which Taxes: -€5,288
- Gross operating margin +€72,792
up €72,792, from -€1,951 to €70,841
- Taxes +€13,687
up €13,687 (+9,810%), from €140 to €13,827
- Financial income -€719
no longer reported in 2025 (was €719)
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 | €144,149 | €127,172 | -€16,977 | -11.8% |
| Fixed assets | 21/28 | €7,404 | €6,213 | -€1,191 | -16.1% |
| Tangible fixed assets | 22/27 | €7,404 | €6,213 | -€1,191 | -16.1% |
| Plant, machinery and equipment | 23 | €6,792 | €6,073 | -€719 | -10.6% |
| Furniture and vehicles | 24 | €612 | €140 | -€472 | -77.1% |
| Current assets | 29/58 | €136,745 | €120,959 | -€15,786 | -11.5% |
| Amounts receivable after more than one year | 29 | €48,950 | €48,950 | = | 0.0% |
| Other amounts receivable | 291 | €48,950 | €48,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,453 | €16,423 | +€970 | +6.3% |
| Trade receivables | 40 | €15,428 | €15,790 | +€363 | +2.3% |
| Other amounts receivable | 41 | €25 | €633 | +€608 | +2,388% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €67,147 | €53,519 | -€13,628 | -20.3% |
| Deferred charges and accrued income | 490/1 | €5,194 | €2,067 | -€3,127 | -60.2% |
| Total equity and liabilities | 10/49 | €144,149 | €127,172 | -€16,977 | -11.8% |
| Equity | 10/15 | €62,370 | €2,000 | -€60,370 | -96.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,370 | - | -€60,370 | |
| Distributable reserves | 133 | €60,370 | - | -€60,370 | |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €81,778 | €125,172 | +€43,394 | +53.1% |
| Amounts payable within one year | 42/48 | €81,521 | €124,503 | +€42,982 | +52.7% |
| Financial debts | 43 | - | €24 | +€24 | |
| Credit institutions | 430/8 | - | €24 | +€24 | |
| Trade debts | 44 | €924 | €3 | -€921 | -99.7% |
| Suppliers | 440/4 | €924 | €3 | -€921 | -99.7% |
| Taxes, remuneration and social security | 45 | €10,177 | €4,889 | -€5,288 | -52.0% |
| Taxes | 450/3 | €8,177 | €2,889 | -€5,288 | -64.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €70,419 | €119,587 | +€49,168 | +69.8% |
| Accrued charges and deferred income | 492/3 | €258 | €669 | +€411 | +160% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,431 | €2,472 | +€41 | +1.7% |
| Other operating charges | 640/8 | €803 | €740 | -€63 | -7.9% |
| Gross operating margin | 9900 | -€1,951 | €70,841 | +€72,792 | |
| Operating profit (loss) | 9901 | -€5,185 | €67,629 | +€72,814 | |
| Financial income | 75/76B | €719 | - | -€719 | |
| Recurring financial income | 75 | €719 | - | -€719 | |
| Financial charges | 65/66B | €127 | €315 | +€188 | +148% |
| Recurring financial charges | 65 | €127 | €315 | +€188 | +148% |
| Profit (loss) for the period before taxes | 9903 | -€4,592 | €67,314 | +€71,906 | |
| Income taxes | 67/77 | €140 | €13,827 | +€13,687 | +9,810% |
| Profit (loss) for the period | 9904 | -€4,732 | €53,487 | +€58,219 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,732 | €53,487 | +€58,219 |
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 27 October 2026 via checked.be.