HBEConsulting: 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.
HBEConsulting
Largest movements
- Receivables within one year -€8,080
down €8,080 (-77.3%), from €10,448 to €2,368
of which Trade receivables: -€9,763
- Cash -€4,969
down €4,969 (-64.3%), from €7,728 to €2,759
mainly Net result for the year (-€39,172) and Trade debts (-€4,887)
- Tangible fixed assets -€355
down €355 (-46.7%), from €760 to €405
- Deferred charges and accrued income -€261
down €261 (-19.0%), from €1,371 to €1,110
- Profit (loss) carried forward -€39,172
down €39,172 (-50.4%), from -€77,666 to -€116,837
- Other debts +€28,944
up €28,944 (+66.7%), from €43,403 to €72,348
- Trade debts -€4,887
down €4,887 (-74.1%), from €6,591 to €1,704
- Tax, wage and social debts +€1,448
up €1,448 (+1,131%), from €128 to €1,576
- Gross operating margin +€31,776
up €31,776 (+45.3%), from -€70,216 to -€38,440
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 | €20,308 | €6,642 | -€13,666 | -67.3% |
| Fixed assets | 21/28 | €760 | €405 | -€355 | -46.7% |
| Tangible fixed assets | 22/27 | €760 | €405 | -€355 | -46.7% |
| Plant, machinery and equipment | 23 | €760 | €405 | -€355 | -46.7% |
| Current assets | 29/58 | €19,548 | €6,237 | -€13,311 | -68.1% |
| Amounts receivable within one year | 40/41 | €10,448 | €2,368 | -€8,080 | -77.3% |
| Trade receivables | 40 | €9,763 | - | -€9,763 | |
| Other amounts receivable | 41 | €685 | €2,368 | +€1,683 | +246% |
| Cash at bank and in hand | 54/58 | €7,728 | €2,759 | -€4,969 | -64.3% |
| Deferred charges and accrued income | 490/1 | €1,371 | €1,110 | -€261 | -19.0% |
| Total equity and liabilities | 10/49 | €20,308 | €6,642 | -€13,666 | -67.3% |
| Equity | 10/15 | -€29,814 | -€68,986 | -€39,172 | -131% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €37,852 | €37,852 | = | 0.0% |
| Distributable reserves | 133 | €37,852 | €37,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,666 | -€116,837 | -€39,172 | -50.4% |
| Amounts payable | 17/49 | €50,122 | €75,628 | +€25,506 | +50.9% |
| Amounts payable within one year | 42/48 | €50,122 | €75,628 | +€25,506 | +50.9% |
| Trade debts | 44 | €6,591 | €1,704 | -€4,887 | -74.1% |
| Suppliers | 440/4 | €6,591 | €1,704 | -€4,887 | -74.1% |
| Taxes, remuneration and social security | 45 | €128 | €1,576 | +€1,448 | +1,131% |
| Taxes | 450/3 | €128 | €1,576 | +€1,448 | +1,131% |
| Other amounts payable | 47/48 | €43,403 | €72,348 | +€28,944 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306 | €355 | +€50 | +16.2% |
| Other operating charges | 640/8 | €285 | - | -€285 | |
| Gross operating margin | 9900 | -€70,216 | -€38,440 | +€31,776 | +45.3% |
| Operating profit (loss) | 9901 | -€70,807 | -€38,795 | +€32,011 | +45.2% |
| Financial income | 75/76B | €3 | €6 | +€3 | +132% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +132% |
| Financial charges | 65/66B | €358 | €250 | -€108 | -30.2% |
| Recurring financial charges | 65 | €358 | €250 | -€108 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | -€71,162 | -€39,040 | +€32,123 | +45.1% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€71,290 | -€39,172 | +€32,119 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,290 | -€39,172 | +€32,119 | +45.1% |
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.