HB CONSULTING & MANAGEMENT: what changed
HB CONSULTING & MANAGEMENT
Largest movements
- Receivables within one year +€16,123
up €16,123 (+167%), from €9,669 to €25,791
- Cash +€15,547
up €15,547 (+351%), from €4,428 to €19,975
mainly Other debts (+€36,369) and Net result for the year (+€14,615)
- Receivables after one year -€13,500
no longer reported in 2025 (was €13,500)
- Tangible fixed assets +€5,138
new in 2025: €5,138
- Other debts +€36,369
up €36,369 (+3,288%), from €1,106 to €37,476
- Profit (loss) carried forward -€19,714
no longer reported in 2025 (was €19,714)
- Trade debts +€3,415
up €3,415 (+108%), from €3,159 to €6,574
- Tax, wage and social debts +€3,068
up €3,068 (+84.0%), from €3,651 to €6,718
of which Taxes: +€2,919
- Gross operating margin +€14,350
up €14,350 (+191%), from €7,509 to €21,859
- Taxes +€2,560
up €2,560 (+92.4%), from €2,771 to €5,331
- Other operating charges -€1,096
down €1,096 (-62.3%), from €1,761 to €665
- Depreciation +€1,078
new in 2025: €1,078
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,129 | €51,267 | +€23,138 | +82.3% |
| Fixed assets | 21/28 | €363 | €5,501 | +€5,138 | +1,415% |
| Tangible fixed assets | 22/27 | - | €5,138 | +€5,138 | |
| Furniture and vehicles | 24 | - | €5,138 | +€5,138 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €27,766 | €45,767 | +€18,001 | +64.8% |
| Amounts receivable after more than one year | 29 | €13,500 | - | -€13,500 | |
| Other amounts receivable | 291 | €13,500 | - | -€13,500 | |
| Amounts receivable within one year | 40/41 | €9,669 | €25,791 | +€16,123 | +167% |
| Trade receivables | 40 | €9,669 | €25,791 | +€16,123 | +167% |
| Cash at bank and in hand | 54/58 | €4,428 | €19,975 | +€15,547 | +351% |
| Deferred charges and accrued income | 490/1 | €169 | - | -€169 | |
| Total equity and liabilities | 10/49 | €28,129 | €51,267 | +€23,138 | +82.3% |
| Equity | 10/15 | €20,214 | €500 | -€19,714 | -97.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,714 | - | -€19,714 | |
| Amounts payable | 17/49 | €7,915 | €50,767 | +€42,852 | +541% |
| Amounts payable within one year | 42/48 | €7,915 | €50,767 | +€42,852 | +541% |
| Trade debts | 44 | €3,159 | €6,574 | +€3,415 | +108% |
| Suppliers | 440/4 | €3,159 | €6,574 | +€3,415 | +108% |
| Taxes, remuneration and social security | 45 | €3,651 | €6,718 | +€3,068 | +84.0% |
| Taxes | 450/3 | €3,651 | €6,570 | +€2,919 | +80.0% |
| Remuneration and social security | 454/9 | - | €148 | +€148 | |
| Other amounts payable | 47/48 | €1,106 | €37,476 | +€36,369 | +3,288% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,078 | +€1,078 | |
| Other operating charges | 640/8 | €1,761 | €665 | -€1,096 | -62.3% |
| Gross operating margin | 9900 | €7,509 | €21,859 | +€14,350 | +191% |
| Operating profit (loss) | 9901 | €5,748 | €20,117 | +€14,369 | +250% |
| Financial income | 75/76B | €169 | - | -€169 | |
| Recurring financial income | 75 | €169 | - | -€169 | |
| Financial charges | 65/66B | €215 | €171 | -€44 | -20.4% |
| Recurring financial charges | 65 | €215 | €171 | -€44 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €5,702 | €19,946 | +€14,244 | +250% |
| Income taxes | 67/77 | €2,771 | €5,331 | +€2,560 | +92.4% |
| Profit (loss) for the period | 9904 | €2,931 | €14,615 | +€11,684 | +399% |
| Profit (loss) for the period to be appropriated | 9905 | €2,931 | €14,615 | +€11,684 | +399% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.