HBE 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.
HBE Consulting
Largest movements
- Receivables within one year +€76,142
up €76,142 (+99.1%), from €76,811 to €152,953
of which Other amounts receivable: +€51,953
- Cash -€30,671
down €30,671 (-71.6%), from €42,818 to €12,147
mainly Receivables within one year (-€76,142) and Tax, wage and social debts (-€7,670)
- Deferred charges and accrued income +€2,172
new in 2025: €2,172
- Reserves +€52,047
up €52,047 (+69.3%), from €75,088 to €127,135
- Tax, wage and social debts -€7,670
down €7,670 (-14.7%), from €52,029 to €44,359
of which Taxes: -€7,670
- Trade debts +€3,267
up €3,267 (+147%), from €2,224 to €5,491
- Gross operating margin +€19,554
up €19,554 (+35.7%), from €54,705 to €74,259
- Taxes +€3,202
up €3,202 (+26.6%), from €12,019 to €15,222
- Financial income +€1,816
up €1,816 (+88.5%), from €2,052 to €3,868
- Write-downs +€1,615
new in 2025: €1,615
- Other operating charges -€1,483
down €1,483 (-32.1%), from €4,624 to €3,140
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 | €130,341 | €177,985 | +€47,644 | +36.6% |
| Fixed assets | 21/28 | €10,713 | €10,713 | = | 0.0% |
| Financial fixed assets | 28 | €10,713 | €10,713 | = | 0.0% |
| Current assets | 29/58 | €119,629 | €167,272 | +€47,644 | +39.8% |
| Amounts receivable within one year | 40/41 | €76,811 | €152,953 | +€76,142 | +99.1% |
| Trade receivables | 40 | €16,074 | €40,263 | +€24,190 | +150% |
| Other amounts receivable | 41 | €60,737 | €112,690 | +€51,953 | +85.5% |
| Cash at bank and in hand | 54/58 | €42,818 | €12,147 | -€30,671 | -71.6% |
| Deferred charges and accrued income | 490/1 | - | €2,172 | +€2,172 | |
| Total equity and liabilities | 10/49 | €130,341 | €177,985 | +€47,644 | +36.6% |
| Equity | 10/15 | €76,088 | €128,135 | +€52,047 | +68.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €75,088 | €127,135 | +€52,047 | +69.3% |
| Distributable reserves | 133 | €75,088 | €127,135 | +€52,047 | +69.3% |
| Amounts payable | 17/49 | €54,253 | €49,850 | -€4,403 | -8.1% |
| Amounts payable within one year | 42/48 | €54,253 | €49,850 | -€4,403 | -8.1% |
| Trade debts | 44 | €2,224 | €5,491 | +€3,267 | +147% |
| Suppliers | 440/4 | €2,224 | €5,491 | +€3,267 | +147% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €52,029 | €44,359 | -€7,670 | -14.7% |
| Taxes | 450/3 | €52,029 | €44,359 | -€7,670 | -14.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €1,245 | +€1,245 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,615 | +€1,615 | |
| Other operating charges | 640/8 | €4,624 | €3,140 | -€1,483 | -32.1% |
| Gross operating margin | 9900 | €54,705 | €74,259 | +€19,554 | +35.7% |
| Operating profit (loss) | 9901 | €50,081 | €68,258 | +€18,177 | +36.3% |
| Financial income | 75/76B | €2,052 | €3,868 | +€1,816 | +88.5% |
| Recurring financial income | 75 | €2,052 | €3,868 | +€1,816 | +88.5% |
| Financial charges | 65/66B | €5,048 | €4,857 | -€191 | -3.8% |
| Recurring financial charges | 65 | €5,048 | €4,857 | -€191 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €47,086 | €67,269 | +€20,183 | +42.9% |
| Income taxes | 67/77 | €12,019 | €15,222 | +€3,202 | +26.6% |
| Profit (loss) for the period | 9904 | €35,066 | €52,047 | +€16,981 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,066 | €52,047 | +€16,981 | +48.4% |
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 15 October 2026 via checked.be.