HAVA 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.
HAVA CONSULTING
Largest movements
- Receivables within one year +€56,087
up €56,087 (+54.9%), from €102,130 to €158,217
of which Other amounts receivable: +€54,736
- Tangible fixed assets -€17,041
down €17,041 (-11.5%), from €148,114 to €131,073
of which Land and buildings: -€17,817
- Cash -€8,506
down €8,506 (-75.6%), from €11,246 to €2,740
mainly Receivables within one year (-€56,087) and Debts after one year (-€20,410)
- Reserves +€28,410
up €28,410 (+318%), from €8,946 to €37,356
of which Distributable reserves: +€28,410
- Debts after one year -€20,410
down €20,410 (-10.1%), from €201,198 to €180,787
- Tax, wage and social debts +€17,046
up €17,046 (+112%), from €15,246 to €32,292
- Gross operating margin +€39,071
up €39,071 (+130%), from €30,049 to €69,120
- Taxes +€9,278
up €9,278 (+3,718%), from €250 to €9,527
- Other operating charges +€4,011
up €4,011 (+400%), from €1,002 to €5,014
- Financial income +€3,162
up €3,162 (+82.5%), from €3,834 to €6,996
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,262 | €292,208 | +€29,946 | +11.4% |
| Fixed assets | 21/28 | €148,114 | €131,073 | -€17,041 | -11.5% |
| Tangible fixed assets | 22/27 | €148,114 | €131,073 | -€17,041 | -11.5% |
| Land and buildings | 22 | €147,452 | €129,635 | -€17,817 | -12.1% |
| Plant, machinery and equipment | 23 | €356 | €167 | -€189 | -53.0% |
| Furniture and vehicles | 24 | €306 | €1,271 | +€965 | +315% |
| Current assets | 29/58 | €114,148 | €161,135 | +€46,987 | +41.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €102,130 | €158,217 | +€56,087 | +54.9% |
| Trade receivables | 40 | €11,161 | €12,512 | +€1,351 | +12.1% |
| Other amounts receivable | 41 | €90,969 | €145,705 | +€54,736 | +60.2% |
| Cash at bank and in hand | 54/58 | €11,246 | €2,740 | -€8,506 | -75.6% |
| Deferred charges and accrued income | 490/1 | €772 | €178 | -€594 | -76.9% |
| Total equity and liabilities | 10/49 | €262,262 | €292,208 | +€29,946 | +11.4% |
| Equity | 10/15 | €18,946 | €47,356 | +€28,410 | +150% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €8,946 | €37,356 | +€28,410 | +318% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €7,091 | €35,501 | +€28,410 | +401% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €243,316 | €244,853 | +€1,536 | +0.6% |
| Amounts payable after more than one year | 17 | €201,198 | €180,787 | -€20,410 | -10.1% |
| Financial debts | 170/4 | €201,198 | €180,787 | -€20,410 | -10.1% |
| Amounts payable within one year | 42/48 | €42,119 | €64,066 | +€21,947 | +52.1% |
| Current portion of amounts payable after more than one year | 42 | €19,585 | €22,043 | +€2,458 | +12.6% |
| Trade debts | 44 | €7,128 | €9,731 | +€2,602 | +36.5% |
| Suppliers | 440/4 | €7,128 | €9,731 | +€2,602 | +36.5% |
| Taxes, remuneration and social security | 45 | €15,246 | €32,292 | +€17,046 | +112% |
| Taxes | 450/3 | €15,246 | €32,292 | +€17,046 | +112% |
| Other amounts payable | 47/48 | €160 | €0 | -€160 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,103 | €18,276 | +€173 | +1.0% |
| Other operating charges | 640/8 | €1,002 | €5,014 | +€4,011 | +400% |
| Non-recurring operating charges | 66A | €5,205 | €910 | -€4,296 | -82.5% |
| Gross operating margin | 9900 | €30,049 | €69,120 | +€39,071 | +130% |
| Operating profit (loss) | 9901 | €5,739 | €44,921 | +€39,182 | +683% |
| Financial income | 75/76B | €3,834 | €6,996 | +€3,162 | +82.5% |
| Recurring financial income | 75 | €3,834 | €6,996 | +€3,162 | +82.5% |
| Financial charges | 65/66B | €14,116 | €13,980 | -€136 | -1.0% |
| Recurring financial charges | 65 | €14,116 | €13,980 | -€136 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,543 | €37,937 | +€42,481 | |
| Income taxes | 67/77 | €250 | €9,527 | +€9,278 | +3,718% |
| Profit (loss) for the period | 9904 | -€4,793 | €28,410 | +€33,203 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,793 | €28,410 | +€33,203 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.