HBI 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.
HBI Consulting
Largest movements
- Cash +€19,138
up €19,138 (+527%), from €3,632 to €22,770
mainly Net result for the year (+€26,425) and Tax, wage and social debts (+€7,495)
- Receivables within one year +€12,995
up €12,995 (+2,148%), from €605 to €13,600
- Tangible fixed assets +€2,066
new in 2025: €2,066
- Deferred charges and accrued income +€711
new in 2025: €711
- Profit (loss) carried forward +€26,425
up €26,425 (+1,897%), from €1,393 to €27,818
- Tax, wage and social debts +€7,495
up €7,495 (+963%), from €779 to €8,274
- Trade debts +€989
up €989 (+1,506%), from €66 to €1,055
- Gross operating margin +€31,944
up €31,944 (+1,835%), from €1,741 to €33,685
- Taxes +€6,347
up €6,347 (+1,823%), from €348 to €6,695
- Financial charges +€348
new in 2025: €348
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 | €4,237 | €39,147 | +€34,910 | +824% |
| Fixed assets | 21/28 | - | €2,066 | +€2,066 | |
| Tangible fixed assets | 22/27 | - | €2,066 | +€2,066 | |
| Furniture and vehicles | 24 | - | €2,066 | +€2,066 | |
| Current assets | 29/58 | €4,237 | €37,081 | +€32,844 | +775% |
| Amounts receivable within one year | 40/41 | €605 | €13,600 | +€12,995 | +2,148% |
| Trade receivables | 40 | €605 | €13,600 | +€12,995 | +2,148% |
| Cash at bank and in hand | 54/58 | €3,632 | €22,770 | +€19,138 | +527% |
| Deferred charges and accrued income | 490/1 | - | €711 | +€711 | |
| Total equity and liabilities | 10/49 | €4,237 | €39,147 | +€34,910 | +824% |
| Equity | 10/15 | €3,393 | €29,818 | +€26,425 | +779% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,393 | €27,818 | +€26,425 | +1,897% |
| Amounts payable | 17/49 | €844 | €9,329 | +€8,485 | +1,005% |
| Amounts payable within one year | 42/48 | €844 | €9,329 | +€8,485 | +1,005% |
| Trade debts | 44 | €66 | €1,055 | +€989 | +1,506% |
| Suppliers | 440/4 | €66 | €1,055 | +€989 | +1,506% |
| Taxes, remuneration and social security | 45 | €779 | €8,274 | +€7,495 | +963% |
| Taxes | 450/3 | €779 | €8,274 | +€7,495 | +963% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €80 | +€80 | |
| Other operating charges | 640/8 | - | €137 | +€137 | |
| Gross operating margin | 9900 | €1,741 | €33,685 | +€31,944 | +1,835% |
| Operating profit (loss) | 9901 | €1,741 | €33,468 | +€31,727 | +1,822% |
| Financial charges | 65/66B | - | €348 | +€348 | |
| Recurring financial charges | 65 | - | €348 | +€348 | |
| Profit (loss) for the period before taxes | 9903 | €1,741 | €33,120 | +€31,379 | +1,802% |
| Income taxes | 67/77 | €348 | €6,695 | +€6,347 | +1,823% |
| Profit (loss) for the period | 9904 | €1,393 | €26,425 | +€25,032 | +1,797% |
| Profit (loss) for the period to be appropriated | 9905 | €1,393 | €26,425 | +€25,032 | +1,797% |
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 20 October 2026 via checked.be.