HATCHI 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.
HATCHI CONSULTING
Largest movements
- Receivables within one year -€72,064
down €72,064 (-91.1%), from €79,077 to €7,014
of which Trade receivables: -€79,064
- Cash +€22,114
up €22,114 (+33.7%), from €65,563 to €87,677
mainly Receivables within one year (+€72,064) and Net result for the year (+€53,757)
- Tangible fixed assets -€3,895
down €3,895 (-19.7%), from €19,772 to €15,877
of which Furniture and vehicles: -€2,124
- Deferred charges and accrued income -€3,853
down €3,853 (-72.7%), from €5,304 to €1,450
- Trade debts -€18,914
down €18,914 (-70.8%), from €26,720 to €7,806
- Other debts -€18,170
down €18,170 (-38.2%), from €47,537 to €29,366
- Tax, wage and social debts -€15,233
down €15,233 (-21.8%), from €69,730 to €54,497
of which Taxes: -€15,833
- Debts after one year -€9,015
down €9,015 (-80.3%), from €11,231 to €2,216
- Profit (loss) carried forward +€3,757
up €3,757, from €0 to €3,757
- Gross operating margin -€86,713
down €86,713 (-52.8%), from €164,242 to €77,529
- Taxes -€23,647
down €23,647 (-59.4%), from €39,824 to €16,177
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 | €169,716 | €112,518 | -€57,198 | -33.7% |
| Fixed assets | 21/28 | €19,772 | €16,377 | -€3,395 | -17.2% |
| Tangible fixed assets | 22/27 | €19,772 | €15,877 | -€3,895 | -19.7% |
| Furniture and vehicles | 24 | €6,373 | €4,248 | -€2,124 | -33.3% |
| Other tangible fixed assets | 26 | €13,399 | €11,628 | -€1,771 | -13.2% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €149,944 | €96,141 | -€53,803 | -35.9% |
| Amounts receivable within one year | 40/41 | €79,077 | €7,014 | -€72,064 | -91.1% |
| Trade receivables | 40 | €79,077 | €14 | -€79,064 | -100.0% |
| Other amounts receivable | 41 | €0 | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €65,563 | €87,677 | +€22,114 | +33.7% |
| Deferred charges and accrued income | 490/1 | €5,304 | €1,450 | -€3,853 | -72.7% |
| Total equity and liabilities | 10/49 | €169,716 | €112,518 | -€57,198 | -33.7% |
| Equity | 10/15 | €2,500 | €6,257 | +€3,757 | +150% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €3,757 | +€3,757 | |
| Amounts payable | 17/49 | €167,216 | €106,260 | -€60,956 | -36.5% |
| Amounts payable after more than one year | 17 | €11,231 | €2,216 | -€9,015 | -80.3% |
| Financial debts | 170/4 | €11,231 | €2,216 | -€9,015 | -80.3% |
| Amounts payable within one year | 42/48 | €154,985 | €100,684 | -€54,301 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €10,998 | €9,015 | -€1,984 | -18.0% |
| Trade debts | 44 | €26,720 | €7,806 | -€18,914 | -70.8% |
| Suppliers | 440/4 | €26,720 | €7,806 | -€18,914 | -70.8% |
| Taxes, remuneration and social security | 45 | €69,730 | €54,497 | -€15,233 | -21.8% |
| Taxes | 450/3 | €68,030 | €52,197 | -€15,833 | -23.3% |
| Remuneration and social security | 454/9 | €1,700 | €2,300 | +€600 | +35.3% |
| Other amounts payable | 47/48 | €47,537 | €29,366 | -€18,170 | -38.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | €3,360 | +€2,360 | +236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,577 | €3,895 | +€318 | +8.9% |
| Other operating charges | 640/8 | €1,086 | €2,172 | +€1,087 | +100% |
| Non-recurring operating charges | 66A | - | €19 | +€19 | |
| Gross operating margin | 9900 | €164,242 | €77,529 | -€86,713 | -52.8% |
| Operating profit (loss) | 9901 | €159,579 | €71,443 | -€88,136 | -55.2% |
| Financial income | 75/76B | €14 | €5 | -€9 | -64.0% |
| Recurring financial income | 75 | €14 | €5 | -€9 | -64.0% |
| Financial charges | 65/66B | €1,556 | €1,513 | -€43 | -2.8% |
| Recurring financial charges | 65 | €1,556 | €1,513 | -€43 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €158,037 | €69,934 | -€88,102 | -55.7% |
| Income taxes | 67/77 | €39,824 | €16,177 | -€23,647 | -59.4% |
| Profit (loss) for the period | 9904 | €118,212 | €53,757 | -€64,455 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €118,212 | €53,757 | -€64,455 | -54.5% |
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 16 October 2026 via checked.be.