HB 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.
HB CONSULT
Largest movements
- Cash +€13,496
up €13,496 (+71.4%), from €18,900 to €32,396
mainly Net result for the year (+€34,817) and Depreciation (+€12,499)
- Tangible fixed assets -€12,499
down €12,499 (-25.4%), from €49,204 to €36,706
of which Furniture and vehicles: -€11,634
- Receivables within one year -€2,485
down €2,485 (-18.0%), from €13,776 to €11,291
of which Trade receivables: -€6,212
- Tax, wage and social debts -€5,103
down €5,103 (-45.2%), from €11,302 to €6,199
of which Taxes: -€2,671
- Reserves +€3,249
up €3,249 (+6.4%), from €50,943 to €54,191
- Other debts +€2,157
up €2,157, from €0 to €2,157
- Trade debts -€1,404
down €1,404 (-91.7%), from €1,531 to €127
- Gross operating margin +€13,388
up €13,388 (+31.2%), from €42,967 to €56,355
- Taxes +€1,972
up €1,972 (+29.8%), from €6,608 to €8,580
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 | €82,376 | €81,274 | -€1,102 | -1.3% |
| Fixed assets | 21/28 | €49,204 | €36,706 | -€12,499 | -25.4% |
| Tangible fixed assets | 22/27 | €49,204 | €36,706 | -€12,499 | -25.4% |
| Plant, machinery and equipment | 23 | €912 | €607 | -€305 | -33.5% |
| Furniture and vehicles | 24 | €45,964 | €34,330 | -€11,634 | -25.3% |
| Other tangible fixed assets | 26 | €2,328 | €1,769 | -€559 | -24.0% |
| Current assets | 29/58 | €33,172 | €44,568 | +€11,396 | +34.4% |
| Amounts receivable within one year | 40/41 | €13,776 | €11,291 | -€2,485 | -18.0% |
| Trade receivables | 40 | €12,678 | €6,466 | -€6,212 | -49.0% |
| Other amounts receivable | 41 | €1,098 | €4,825 | +€3,727 | +339.5% |
| Cash at bank and in hand | 54/58 | €18,900 | €32,396 | +€13,496 | +71.4% |
| Deferred charges and accrued income | 490/1 | €496 | €881 | +€385 | +77.5% |
| Total equity and liabilities | 10/49 | €82,376 | €81,274 | -€1,102 | -1.3% |
| Equity | 10/15 | €69,543 | €72,791 | +€3,249 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,943 | €54,191 | +€3,249 | +6.4% |
| Distributable reserves | 133 | €50,943 | €54,191 | +€3,249 | +6.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,834 | €8,482 | -€4,351 | -33.9% |
| Amounts payable within one year | 42/48 | €12,834 | €8,482 | -€4,351 | -33.9% |
| Trade debts | 44 | €1,531 | €127 | -€1,404 | -91.7% |
| Suppliers | 440/4 | €1,531 | €127 | -€1,404 | -91.7% |
| Taxes, remuneration and social security | 45 | €11,302 | €6,199 | -€5,103 | -45.2% |
| Taxes | 450/3 | €8,869 | €6,198 | -€2,671 | -30.1% |
| Remuneration and social security | 454/9 | €2,433 | €1 | -€2,432 | -100.0% |
| Other amounts payable | 47/48 | €0 | €2,157 | +€2,157 | |
| Remuneration, social security and pensions | 62 | €70 | €0 | -€70 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,809 | €12,499 | -€311 | -2.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €42,967 | €56,355 | +€13,388 | +31.2% |
| Operating profit (loss) | 9901 | €29,703 | €43,469 | +€13,766 | +46.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +175.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +175.0% |
| Financial charges | 65/66B | €44 | €72 | +€28 | +62.5% |
| Recurring financial charges | 65 | €44 | €72 | +€28 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €29,659 | €43,397 | +€13,738 | +46.3% |
| Income taxes | 67/77 | €6,608 | €8,580 | +€1,972 | +29.8% |
| Profit (loss) for the period | 9904 | €23,051 | €34,817 | +€11,766 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,051 | €34,817 | +€11,766 | +51.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.