HB CONSULTING & EXPERTISING: what changed
HB CONSULTING & EXPERTISING
Largest movements
- Cash -€10,110
down €10,110 (-12.5%), from €81,053 to €70,943
mainly Other debts (-€5,783) and Receivables within one year (-€2,565)
- Receivables within one year +€2,565
up €2,565 (+38.7%), from €6,632 to €9,197
of which Other amounts receivable: +€1,644
- Other debts -€5,783
down €5,783 (-8.3%), from €69,826 to €64,043
- Profit (loss) carried forward -€1,882
new in 2026: -€1,882
- Trade debts -€1,764
down €1,764 (-94.3%), from €1,871 to €107
- Tax, wage and social debts +€1,119
up €1,119 (+159%), from €705 to €1,824
- Gross operating margin -€23,399
down €23,399 (-95.3%), from €24,550 to €1,152
- Taxes -€5,595
down €5,595 (-75.4%), from €7,418 to €1,823
- Depreciation -€381
down €381 (-30.7%), from €1,241 to €860
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,862 | €84,553 | -€8,310 | -8.9% |
| Fixed assets | 21/28 | €1,779 | €919 | -€860 | -48.3% |
| Tangible fixed assets | 22/27 | €1,779 | €919 | -€860 | -48.3% |
| Furniture and vehicles | 24 | €1,557 | €753 | -€804 | -51.6% |
| Other tangible fixed assets | 26 | €221 | €166 | -€55 | -25.0% |
| Current assets | 29/58 | €91,084 | €83,634 | -€7,450 | -8.2% |
| Amounts receivable within one year | 40/41 | €6,632 | €9,197 | +€2,565 | +38.7% |
| Trade receivables | 40 | €6,025 | €6,945 | +€920 | +15.3% |
| Other amounts receivable | 41 | €607 | €2,251 | +€1,644 | +271% |
| Cash at bank and in hand | 54/58 | €81,053 | €70,943 | -€10,110 | -12.5% |
| Deferred charges and accrued income | 490/1 | €3,399 | €3,494 | +€95 | +2.8% |
| Total equity and liabilities | 10/49 | €92,862 | €84,553 | -€8,310 | -8.9% |
| Equity | 10/15 | €20,460 | €18,578 | -€1,882 | -9.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,882 | -€1,882 | |
| Amounts payable | 17/49 | €72,402 | €65,975 | -€6,428 | -8.9% |
| Amounts payable within one year | 42/48 | €72,402 | €65,975 | -€6,428 | -8.9% |
| Trade debts | 44 | €1,871 | €107 | -€1,764 | -94.3% |
| Suppliers | 440/4 | €1,871 | €107 | -€1,764 | -94.3% |
| Taxes, remuneration and social security | 45 | €705 | €1,824 | +€1,119 | +159% |
| Taxes | 450/3 | €705 | €1,824 | +€1,119 | +159% |
| Other amounts payable | 47/48 | €69,826 | €64,043 | -€5,783 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,241 | €860 | -€381 | -30.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €24,550 | €1,152 | -€23,399 | -95.3% |
| Operating profit (loss) | 9901 | €22,922 | -€107 | -€23,029 | |
| Financial income | 75/76B | €83 | €248 | +€165 | +199% |
| Recurring financial income | 75 | €83 | €248 | +€165 | +199% |
| Financial charges | 65/66B | €10 | €199 | +€189 | +1,933% |
| Recurring financial charges | 65 | €10 | €199 | +€189 | +1,933% |
| Profit (loss) for the period before taxes | 9903 | €22,995 | -€59 | -€23,054 | |
| Income taxes | 67/77 | €7,418 | €1,823 | -€5,595 | -75.4% |
| Profit (loss) for the period | 9904 | €15,577 | -€1,882 | -€17,459 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,577 | -€1,882 | -€17,459 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.