HAULT 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.
HAULT CONSULTING
Largest movements
- Cash -€29,510
down €29,510 (-66.1%), from €44,662 to €15,152
mainly Receivables within one year (-€22,760) and Tax, wage and social debts (-€6,137)
- Receivables within one year +€22,760
up €22,760 (+1,006%), from €2,262 to €25,022
of which Trade receivables: +€24,105
- Tax, wage and social debts -€6,137
down €6,137 (-64.6%), from €9,498 to €3,361
of which Taxes: -€5,644
- Other debts +€5,438
up €5,438 (+183%), from €2,964 to €8,402
- Reserves -€5,000
down €5,000 (-22.4%), from €22,360 to €17,360
of which Distributable reserves: -€5,000
- Profit (loss) carried forward -€1,171
down €1,171 (-11.6%), from €10,109 to €8,938
- Gross operating margin -€1,813
down €1,813 (-44.3%), from €4,088 to €2,275
- Taxes +€988
up €988 (+383%), from €258 to €1,246
- Other operating charges +€613
up €613 (+158%), from €387 to €1,000
- Financial charges +€62
up €62 (+113%), from €55 to €117
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 | €51,211 | €44,369 | -€6,842 | -13.4% |
| Fixed assets | 21/28 | €3,352 | €3,102 | -€250 | -7.5% |
| Tangible fixed assets | 22/27 | €3,352 | €3,102 | -€250 | -7.5% |
| Furniture and vehicles | 24 | €118 | €38 | -€80 | -67.8% |
| Other tangible fixed assets | 26 | €3,234 | €3,064 | -€170 | -5.3% |
| Current assets | 29/58 | €47,859 | €41,267 | -€6,592 | -13.8% |
| Amounts receivable within one year | 40/41 | €2,262 | €25,022 | +€22,760 | +1,006% |
| Trade receivables | 40 | - | €24,105 | +€24,105 | |
| Other amounts receivable | 41 | €2,262 | €917 | -€1,345 | -59.5% |
| Cash at bank and in hand | 54/58 | €44,662 | €15,152 | -€29,510 | -66.1% |
| Deferred charges and accrued income | 490/1 | €935 | €1,093 | +€158 | +16.9% |
| Total equity and liabilities | 10/49 | €51,211 | €44,369 | -€6,842 | -13.4% |
| Equity | 10/15 | €38,669 | €32,498 | -€6,171 | -16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,360 | €17,360 | -€5,000 | -22.4% |
| 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 | €20,500 | €15,500 | -€5,000 | -24.4% |
| Profit (loss) carried forward | 14 | €10,109 | €8,938 | -€1,171 | -11.6% |
| Amounts payable | 17/49 | €12,542 | €11,871 | -€671 | -5.4% |
| Amounts payable within one year | 42/48 | €12,542 | €11,843 | -€699 | -5.6% |
| Trade debts | 44 | €80 | €80 | = | 0.0% |
| Suppliers | 440/4 | €80 | €80 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,498 | €3,361 | -€6,137 | -64.6% |
| Taxes | 450/3 | €8,001 | €2,357 | -€5,644 | -70.5% |
| Remuneration and social security | 454/9 | €1,497 | €1,004 | -€493 | -32.9% |
| Other amounts payable | 47/48 | €2,964 | €8,402 | +€5,438 | +183% |
| Accrued charges and deferred income | 492/3 | - | €28 | +€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €250 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,000 | +€613 | +158% |
| Gross operating margin | 9900 | €4,088 | €2,275 | -€1,813 | -44.3% |
| Operating profit (loss) | 9901 | €3,451 | €1,025 | -€2,426 | -70.3% |
| Financial charges | 65/66B | €55 | €117 | +€62 | +113% |
| Recurring financial charges | 65 | €55 | €117 | +€62 | +113% |
| Profit (loss) for the period before taxes | 9903 | €3,396 | €908 | -€2,488 | -73.3% |
| Income taxes | 67/77 | €258 | €1,246 | +€988 | +383% |
| Profit (loss) for the period | 9904 | €3,138 | -€338 | -€3,476 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,138 | -€338 | -€3,476 |
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 22 October 2026 via checked.be.