Haubert 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.
Haubert Consulting
Largest movements
- Cash +€1,834
up €1,834 (+3.2%), from €57,730 to €59,564
mainly Net result for the year (+€69,394) and Trade debts (+€9,875)
- Other debts -€80,000
no longer reported in 2025 (was €80,000)
- Profit (loss) carried forward +€69,394
up €69,394 (+1,040%), from €6,670 to €76,064
- Trade debts +€9,875
up €9,875 (+97.1%), from €10,172 to €20,048
- Tax, wage and social debts +€3,308
up €3,308 (+67.0%), from €4,939 to €8,247
- Gross operating margin -€15,744
down €15,744 (-12.5%), from €125,858 to €110,114
- Taxes -€3,812
down €3,812 (-11.3%), from €33,808 to €29,996
- Write-downs +€3,185
up €3,185 (+45.3%), from -€7,035 to -€3,850
- Financial charges -€2,561
down €2,561 (-36.6%), from €7,006 to €4,445
- Other operating charges -€1,855
down €1,855 (-23.5%), from €7,883 to €6,028
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 | €152,242 | €154,818 | +€2,577 | +1.7% |
| Fixed assets | 21/28 | €11,188 | €10,224 | -€964 | -8.6% |
| Tangible fixed assets | 22/27 | €11,188 | €10,224 | -€964 | -8.6% |
| Plant, machinery and equipment | 23 | €2,250 | €1,108 | -€1,142 | -50.8% |
| Furniture and vehicles | 24 | €8,938 | €9,116 | +€178 | +2.0% |
| Current assets | 29/58 | €141,054 | €144,595 | +€3,541 | +2.5% |
| Amounts receivable within one year | 40/41 | €78,562 | €79,076 | +€514 | +0.7% |
| Trade receivables | 40 | €50,840 | €39,238 | -€11,602 | -22.8% |
| Other amounts receivable | 41 | €27,722 | €39,838 | +€12,116 | +43.7% |
| Cash at bank and in hand | 54/58 | €57,730 | €59,564 | +€1,834 | +3.2% |
| Deferred charges and accrued income | 490/1 | €4,762 | €5,955 | +€1,194 | +25.1% |
| Total equity and liabilities | 10/49 | €152,242 | €154,818 | +€2,577 | +1.7% |
| Equity | 10/15 | €27,130 | €96,524 | +€69,394 | +256% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,670 | €76,064 | +€69,394 | +1,040% |
| Amounts payable | 17/49 | €125,111 | €58,294 | -€66,817 | -53.4% |
| Amounts payable within one year | 42/48 | €125,111 | €58,294 | -€66,817 | -53.4% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €10,172 | €20,048 | +€9,875 | +97.1% |
| Suppliers | 440/4 | €10,172 | €20,048 | +€9,875 | +97.1% |
| Taxes, remuneration and social security | 45 | €4,939 | €8,247 | +€3,308 | +67.0% |
| Taxes | 450/3 | €4,939 | €8,247 | +€3,308 | +67.0% |
| Other amounts payable | 47/48 | €80,000 | - | -€80,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,147 | €5,961 | +€1,814 | +43.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,035 | -€3,850 | +€3,185 | +45.3% |
| Other operating charges | 640/8 | €7,883 | €6,028 | -€1,855 | -23.5% |
| Gross operating margin | 9900 | €125,858 | €110,114 | -€15,744 | -12.5% |
| Operating profit (loss) | 9901 | €120,862 | €101,975 | -€18,887 | -15.6% |
| Financial income | 75/76B | €1,303 | €1,860 | +€557 | +42.8% |
| Recurring financial income | 75 | €1,303 | €1,860 | +€557 | +42.8% |
| Financial charges | 65/66B | €7,006 | €4,445 | -€2,561 | -36.6% |
| Recurring financial charges | 65 | €7,006 | €4,445 | -€2,561 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €115,159 | €99,390 | -€15,769 | -13.7% |
| Income taxes | 67/77 | €33,808 | €29,996 | -€3,812 | -11.3% |
| Profit (loss) for the period | 9904 | €81,351 | €69,394 | -€11,957 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,351 | €69,394 | -€11,957 | -14.7% |
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 24 October 2026 via checked.be.