HATTRICK 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.
HATTRICK CONSULTING
Largest movements
- Current investments +€53,986
up €53,986 (+22.5%), from €239,632 to €293,618
- Cash -€5,940
down €5,940 (-21.0%), from €28,304 to €22,364
mainly Current investments (-€53,986) and Contributions, distributions and other (-€12,856)
- Receivables within one year -€5,522
down €5,522 (-9.5%), from €58,300 to €52,778
of which Trade receivables: -€21,393
- Tangible fixed assets -€5,005
down €5,005 (-39.0%), from €12,844 to €7,839
- Reserves +€52,108
up €52,108 (+17.2%), from €303,566 to €355,674
of which Distributable reserves: +€52,108
- Profit (loss) carried forward -€12,856
no longer reported in 2025 (was €12,856)
- Tax, wage and social debts -€7,271
down €7,271 (-34.7%), from €20,954 to €13,684
- Other debts +€5,189
new in 2025: €5,189
- Gross operating margin +€11,369
up €11,369 (+16.1%), from €70,419 to €81,788
- Taxes +€3,754
up €3,754 (+16.6%), from €22,570 to €26,324
- Financial income +€3,026
up €3,026 (+374.8%), from €807 to €3,833
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.
Cash bridge derived
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 | €341,099 | €377,871 | +€36,771 | +10.8% |
| Fixed assets | 21/28 | €12,844 | €7,839 | -€5,005 | -39.0% |
| Tangible fixed assets | 22/27 | €12,844 | €7,839 | -€5,005 | -39.0% |
| Land and buildings | 22 | €4,118 | €2,123 | -€1,995 | -48.4% |
| Plant, machinery and equipment | 23 | €3,516 | €2,890 | -€626 | -17.8% |
| Furniture and vehicles | 24 | €5,211 | €2,826 | -€2,385 | -45.8% |
| Current assets | 29/58 | €328,255 | €370,032 | +€41,777 | +12.7% |
| Amounts receivable within one year | 40/41 | €58,300 | €52,778 | -€5,522 | -9.5% |
| Trade receivables | 40 | €34,558 | €13,165 | -€21,393 | -61.9% |
| Other amounts receivable | 41 | €23,742 | €39,613 | +€15,871 | +66.8% |
| Current investments | 50/53 | €239,632 | €293,618 | +€53,986 | +22.5% |
| Cash at bank and in hand | 54/58 | €28,304 | €22,364 | -€5,940 | -21.0% |
| Deferred charges and accrued income | 490/1 | €2,019 | €1,273 | -€746 | -37.0% |
| Total equity and liabilities | 10/49 | €341,099 | €377,871 | +€36,771 | +10.8% |
| Equity | 10/15 | €317,422 | €356,674 | +€39,252 | +12.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €303,566 | €355,674 | +€52,108 | +17.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €301,706 | €353,814 | +€52,108 | +17.3% |
| Profit (loss) carried forward | 14 | €12,856 | - | -€12,856 | |
| Amounts payable | 17/49 | €23,678 | €21,197 | -€2,480 | -10.5% |
| Amounts payable within one year | 42/48 | €23,678 | €21,197 | -€2,480 | -10.5% |
| Financial debts | 43 | €1,989 | €1,727 | -€262 | -13.2% |
| Credit institutions | 430/8 | €1,989 | €1,727 | -€262 | -13.2% |
| Trade debts | 44 | €734 | €598 | -€136 | -18.6% |
| Suppliers | 440/4 | €734 | €598 | -€136 | -18.6% |
| Taxes, remuneration and social security | 45 | €20,954 | €13,684 | -€7,271 | -34.7% |
| Taxes | 450/3 | €20,954 | €13,684 | -€7,271 | -34.7% |
| Other amounts payable | 47/48 | - | €5,189 | +€5,189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,005 | +€6 | +0.1% |
| Other operating charges | 640/8 | €690 | €1,075 | +€385 | +55.8% |
| Gross operating margin | 9900 | €70,419 | €81,788 | +€11,369 | +16.1% |
| Operating profit (loss) | 9901 | €64,729 | €75,708 | +€10,979 | +17.0% |
| Financial income | 75/76B | €807 | €3,833 | +€3,026 | +374.8% |
| Recurring financial income | 75 | €807 | €3,833 | +€3,026 | +374.8% |
| Financial charges | 65/66B | €581 | €1,109 | +€528 | +90.9% |
| Recurring financial charges | 65 | €581 | €1,109 | +€528 | +90.9% |
| Profit (loss) for the period before taxes | 9903 | €64,956 | €78,432 | +€13,476 | +20.7% |
| Income taxes | 67/77 | €22,570 | €26,324 | +€3,754 | +16.6% |
| Profit (loss) for the period | 9904 | €42,386 | €52,108 | +€9,722 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,386 | €52,108 | +€9,722 | +22.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.