HC Consulting: what changed
Two fiscal 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 Consulting
Largest movements
- Financial fixed assets +€2.8m
up €2.8m (+58293.5%), from €4,724 to €2.8m
- Cash +€155,467
up €155,467 (+3765.9%), from €4,128 to €159,595
mainly Other debts (+€2.4m) and Net result for the year (+€664,453)
- Receivables within one year +€122,879
up €122,879 (+98.5%), from €124,790 to €247,669
of which Other amounts receivable: +€247,669
- Other debts +€2.4m
up €2.4m (+539.1%), from €439,407 to €2.8m
- Profit (loss) carried forward +€349,074
no longer reported in 2026 (was -€349,074)
- Reserves +€315,379
new in 2026: €315,379
- Financial income +€626,000
new in 2026: €626,000
- Gross operating margin -€191,154
down €191,154 (-83.1%), from €230,167 to €39,013
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,642 | €3,165,774 | +€3.0m | +2268.8% |
| Fixed assets | 21/28 | €4,724 | €2,758,510 | +€2.8m | +58293.5% |
| Financial fixed assets | 28 | €4,724 | €2,758,510 | +€2.8m | +58293.5% |
| Current assets | 29/58 | €128,918 | €407,264 | +€278,346 | +215.9% |
| Amounts receivable within one year | 40/41 | €124,790 | €247,669 | +€122,879 | +98.5% |
| Trade receivables | 40 | €124,790 | - | -€124,790 | |
| Other amounts receivable | 41 | - | €247,669 | +€247,669 | |
| Cash at bank and in hand | 54/58 | €4,128 | €159,595 | +€155,467 | +3765.9% |
| Total equity and liabilities | 10/49 | €133,642 | €3,165,774 | +€3.0m | +2268.8% |
| Equity | 10/15 | -€307,074 | €357,379 | +€664,453 | |
| Contributions | 10/11 | €42,000 | €42,000 | = | 0.0% |
| Outside capital | 11 | €42,000 | €42,000 | = | 0.0% |
| Other | 1109/19 | €42,000 | €42,000 | = | 0.0% |
| Reserves | 13 | - | €315,379 | +€315,379 | |
| Distributable reserves | 133 | - | €315,379 | +€315,379 | |
| Profit (loss) carried forward | 14 | -€349,074 | - | +€349,074 | |
| Amounts payable | 17/49 | €440,716 | €2,808,395 | +€2.4m | +537.2% |
| Amounts payable within one year | 42/48 | €440,716 | €2,808,395 | +€2.4m | +537.2% |
| Trade debts | 44 | €217 | €74 | -€143 | -65.9% |
| Suppliers | 440/4 | €217 | €74 | -€143 | -65.9% |
| Taxes, remuneration and social security | 45 | €1,093 | - | -€1,093 | |
| Taxes | 450/3 | €1,093 | - | -€1,093 | |
| Other amounts payable | 47/48 | €439,407 | €2,808,321 | +€2.4m | +539.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €230,167 | €39,013 | -€191,154 | -83.1% |
| Operating profit (loss) | 9901 | €229,780 | €38,613 | -€191,167 | -83.2% |
| Financial income | 75/76B | - | €626,000 | +€626,000 | |
| Recurring financial income | 75 | - | €626,000 | +€626,000 | |
| Financial charges | 65/66B | €210 | €160 | -€49 | -23.6% |
| Recurring financial charges | 65 | €210 | €160 | -€49 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €229,570 | €664,453 | +€434,883 | +189.4% |
| Profit (loss) for the period | 9904 | €229,570 | €664,453 | +€434,883 | +189.4% |
| Profit (loss) for the period to be appropriated | 9905 | €229,570 | €664,453 | +€434,883 | +189.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.