HC CONSEILS: 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.
HC CONSEILS
Largest movements
- Cash +€58,471
up €58,471 (+765%), from €7,642 to €66,112
mainly Net result for the year (+€55,761) and Tax, wage and social debts (+€19,324)
- Receivables after one year +€36,435
new in 2025: €36,435
- Deferred charges and accrued income +€1,657
up €1,657 (+201%), from €826 to €2,484
- Reserves +€55,700
up €55,700 (+637%), from €8,750 to €64,450
- Tax, wage and social debts +€19,324
up €19,324 (+114%), from €16,937 to €36,260
- Advances received +€10,890
new in 2025: €10,890
- Trade debts +€10,784
up €10,784 (+200%), from €5,399 to €16,183
- Gross operating margin +€51,604
up €51,604 (+161%), from €32,135 to €83,739
- Taxes +€9,607
up €9,607 (+107%), from €8,961 to €18,569
- Depreciation +€3,308
new in 2025: €3,308
- Financial charges +€2,904
up €2,904 (+1,177%), from €247 to €3,151
- Financial income -€1,794
no longer reported in 2025 (was €1,794)
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 | €33,696 | €130,357 | +€96,661 | +287% |
| Fixed assets | 21/28 | - | €924 | +€924 | |
| Tangible fixed assets | 22/27 | - | €924 | +€924 | |
| Plant, machinery and equipment | 23 | - | €924 | +€924 | |
| Current assets | 29/58 | €33,696 | €129,433 | +€95,738 | +284% |
| Amounts receivable after more than one year | 29 | - | €36,435 | +€36,435 | |
| Other amounts receivable | 291 | - | €36,435 | +€36,435 | |
| Amounts receivable within one year | 40/41 | €25,228 | €24,403 | -€825 | -3.3% |
| Trade receivables | 40 | €25,228 | €23,886 | -€1,342 | -5.3% |
| Other amounts receivable | 41 | - | €518 | +€518 | |
| Cash at bank and in hand | 54/58 | €7,642 | €66,112 | +€58,471 | +765% |
| Deferred charges and accrued income | 490/1 | €826 | €2,484 | +€1,657 | +201% |
| Total equity and liabilities | 10/49 | €33,696 | €130,357 | +€96,661 | +287% |
| Equity | 10/15 | €11,263 | €67,024 | +€55,761 | +495% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,750 | €64,450 | +€55,700 | +637% |
| Distributable reserves | 133 | €8,750 | €64,450 | +€55,700 | +637% |
| Profit (loss) carried forward | 14 | €13 | €74 | +€61 | +482% |
| Amounts payable | 17/49 | €22,433 | €63,333 | +€40,900 | +182% |
| Amounts payable within one year | 42/48 | €22,433 | €63,333 | +€40,900 | +182% |
| Trade debts | 44 | €5,399 | €16,183 | +€10,784 | +200% |
| Suppliers | 440/4 | €5,399 | €16,183 | +€10,784 | +200% |
| Advances received on contracts in progress | 46 | - | €10,890 | +€10,890 | |
| Taxes, remuneration and social security | 45 | €16,937 | €36,260 | +€19,324 | +114% |
| Taxes | 450/3 | €16,937 | €36,260 | +€19,324 | +114% |
| Other amounts payable | 47/48 | €98 | - | -€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,308 | +€3,308 | |
| Other operating charges | 640/8 | €2,159 | €2,951 | +€792 | +36.7% |
| Gross operating margin | 9900 | €32,135 | €83,739 | +€51,604 | +161% |
| Operating profit (loss) | 9901 | €29,976 | €77,481 | +€47,504 | +158% |
| Financial income | 75/76B | €1,794 | - | -€1,794 | |
| Recurring financial income | 75 | €1,794 | - | -€1,794 | |
| Financial charges | 65/66B | €247 | €3,151 | +€2,904 | +1,177% |
| Recurring financial charges | 65 | €247 | €3,151 | +€2,904 | +1,177% |
| Profit (loss) for the period before taxes | 9903 | €31,524 | €74,330 | +€42,806 | +136% |
| Income taxes | 67/77 | €8,961 | €18,569 | +€9,607 | +107% |
| Profit (loss) for the period | 9904 | €22,563 | €55,761 | +€33,198 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €22,563 | €55,761 | +€33,198 | +147% |
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 19 October 2026 via checked.be.