HASTON 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.
HASTON CONSULT
Largest movements
- Receivables within one year +€93,538
up €93,538 (+140%), from €66,864 to €160,402
of which Other amounts receivable: +€100,653
- Cash -€73,076
down €73,076 (-92.4%), from €79,093 to €6,017
mainly Receivables within one year (-€93,538) and Tax, wage and social debts (-€10,199)
- Trade debts +€17,854
up €17,854 (+66.8%), from €26,742 to €44,596
- Profit (loss) carried forward +€12,450
up €12,450 (+70.5%), from -€17,655 to -€5,205
- Tax, wage and social debts -€10,199
down €10,199 (-51.6%), from €19,757 to €9,558
of which Taxes: -€9,696
- Gross operating margin -€51,113
down €51,113 (-70.0%), from €73,044 to €21,931
- Other operating charges -€45,028
down €45,028 (-81.9%), from €54,973 to €9,945
- Staff costs -€33,069
down €33,069, from €32,500 to -€569
- Depreciation -€1,652
down €1,652 (-86.9%), from €1,900 to €248
- Financial charges -€1,173
down €1,173 (-71.2%), from €1,647 to €474
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.
Derived cash bridge
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 | €147,216 | €167,320 | +€20,104 | +13.7% |
| Fixed assets | 21/28 | €465 | €216 | -€249 | -53.6% |
| Tangible fixed assets | 22/27 | €415 | €166 | -€249 | -60.0% |
| Furniture and vehicles | 24 | €415 | €166 | -€249 | -60.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €146,751 | €167,104 | +€20,353 | +13.9% |
| Amounts receivable within one year | 40/41 | €66,864 | €160,402 | +€93,538 | +140% |
| Trade receivables | 40 | €7,446 | €330 | -€7,116 | -95.6% |
| Other amounts receivable | 41 | €59,418 | €160,071 | +€100,653 | +169% |
| Cash at bank and in hand | 54/58 | €79,093 | €6,017 | -€73,076 | -92.4% |
| Deferred charges and accrued income | 490/1 | €794 | €685 | -€109 | -13.8% |
| Total equity and liabilities | 10/49 | €147,216 | €167,320 | +€20,104 | +13.7% |
| Equity | 10/15 | €100,676 | €113,125 | +€12,449 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Share premium | 1100/10 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €112,131 | €112,131 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €110,271 | €110,271 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€17,655 | -€5,205 | +€12,450 | +70.5% |
| Amounts payable | 17/49 | €46,540 | €54,194 | +€7,654 | +16.4% |
| Amounts payable within one year | 42/48 | €46,499 | €54,154 | +€7,655 | +16.5% |
| Trade debts | 44 | €26,742 | €44,596 | +€17,854 | +66.8% |
| Suppliers | 440/4 | €26,742 | €44,596 | +€17,854 | +66.8% |
| Taxes, remuneration and social security | 45 | €19,757 | €9,558 | -€10,199 | -51.6% |
| Taxes | 450/3 | €19,254 | €9,558 | -€9,696 | -50.4% |
| Remuneration and social security | 454/9 | €503 | - | -€503 | |
| Accrued charges and deferred income | 492/3 | €41 | €41 | -€1 | -1.2% |
| Remuneration, social security and pensions | 62 | €32,500 | -€569 | -€33,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,900 | €248 | -€1,652 | -86.9% |
| Other operating charges | 640/8 | €54,973 | €9,945 | -€45,028 | -81.9% |
| Gross operating margin | 9900 | €73,044 | €21,931 | -€51,113 | -70.0% |
| Operating profit (loss) | 9901 | -€16,329 | €12,306 | +€28,635 | |
| Financial income | 75/76B | €5 | €885 | +€880 | +17,591% |
| Recurring financial income | 75 | €5 | €885 | +€880 | +17,591% |
| Financial charges | 65/66B | €1,647 | €474 | -€1,173 | -71.2% |
| Recurring financial charges | 65 | €1,647 | €474 | -€1,173 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,971 | €12,716 | +€30,687 | |
| Income taxes | 67/77 | €164 | €266 | +€102 | +62.5% |
| Profit (loss) for the period | 9904 | -€18,135 | €12,450 | +€30,585 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,135 | €12,450 | +€30,585 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.