Hauguel Consult: what changed
Two fiscal 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.
Hauguel Consult
Largest movements
- Cash +€45,893
up €45,893 (+45892.7%), from €100 to €45,993
mainly Net result for the year (+€44,939) and Tax, wage and social debts (+€11,912)
- Receivables within one year +€12,048
up €12,048 (+1792.8%), from €672 to €12,720
of which Trade receivables: +€9,275
- Tangible fixed assets +€2,158
new in 2025: €2,158
- Deferred charges and accrued income +€1,544
new in 2025: €1,544
- Profit (loss) carried forward +€44,939
up €44,939, from -€3,200 to €41,739
- Tax, wage and social debts +€11,912
up €11,912 (+4672.1%), from €255 to €12,167
- Trade debts +€2,716
new in 2025: €2,716
- Other debts +€2,074
up €2,074 (+57.4%), from €3,617 to €5,692
- Gross operating margin +€61,378
up €61,378, from -€3,200 to €58,178
- Taxes +€12,056
new in 2025: €12,056
- Financial charges +€781
new in 2025: €781
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 | €772 | €62,414 | +€61,642 | +7984.8% |
| Fixed assets | 21/28 | - | €2,158 | +€2,158 | |
| Tangible fixed assets | 22/27 | - | €2,158 | +€2,158 | |
| Furniture and vehicles | 24 | - | €2,158 | +€2,158 | |
| Current assets | 29/58 | €772 | €60,257 | +€59,485 | +7705.3% |
| Amounts receivable within one year | 40/41 | €672 | €12,720 | +€12,048 | +1792.8% |
| Trade receivables | 40 | - | €9,275 | +€9,275 | |
| Other amounts receivable | 41 | €672 | €3,444 | +€2,772 | +412.5% |
| Cash at bank and in hand | 54/58 | €100 | €45,993 | +€45,893 | +45892.7% |
| Deferred charges and accrued income | 490/1 | - | €1,544 | +€1,544 | |
| Total equity and liabilities | 10/49 | €772 | €62,414 | +€61,642 | +7984.8% |
| Equity | 10/15 | -€3,100 | €41,839 | +€44,939 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,200 | €41,739 | +€44,939 | |
| Amounts payable | 17/49 | €3,872 | €20,575 | +€16,703 | +431.4% |
| Amounts payable within one year | 42/48 | €3,872 | €20,575 | +€16,703 | +431.4% |
| Trade debts | 44 | - | €2,716 | +€2,716 | |
| Suppliers | 440/4 | - | €2,716 | +€2,716 | |
| Taxes, remuneration and social security | 45 | €255 | €12,167 | +€11,912 | +4672.1% |
| Taxes | 450/3 | €255 | €12,167 | +€11,912 | +4672.1% |
| Other amounts payable | 47/48 | €3,617 | €5,692 | +€2,074 | +57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2 | +€2 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€3,200 | €58,178 | +€61,378 | |
| Operating profit (loss) | 9901 | -€3,200 | €57,776 | +€60,976 | |
| Financial charges | 65/66B | - | €781 | +€781 | |
| Recurring financial charges | 65 | - | €781 | +€781 | |
| Profit (loss) for the period before taxes | 9903 | -€3,200 | €56,995 | +€60,195 | |
| Income taxes | 67/77 | - | €12,056 | +€12,056 | |
| Profit (loss) for the period | 9904 | -€3,200 | €44,939 | +€48,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,200 | €44,939 | +€48,139 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.