HC3 CONSULTING: what changed
HC3 CONSULTING
Largest movements
- Cash +€14,731
up €14,731 (+35.8%), from €41,155 to €55,886
mainly Receivables within one year (+€6,837) and Other debts (+€6,034)
- Receivables within one year -€6,837
down €6,837 (-42.8%), from €15,965 to €9,128
of which Trade receivables: -€7,822
- Deferred charges and accrued income -€2,283
down €2,283 (-92.3%), from €2,473 to €190
- Other debts +€6,034
up €6,034 (+19.8%), from €30,434 to €36,468
- Trade debts -€921
down €921 (-62.4%), from €1,475 to €554
- Gross operating margin -€1,930
down €1,930 (-39.1%), from €4,932 to €3,002
- Taxes -€628
down €628 (-38.7%), from €1,624 to €996
- Other operating charges +€526
up €526 (+85.6%), from €614 to €1,140
- Financial charges -€284
down €284 (-30.0%), from €947 to €663
- Depreciation -€150
down €150 (-19.6%), from €767 to €617
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,737 | €65,731 | +€4,994 | +8.2% |
| Fixed assets | 21/28 | €1,144 | €528 | -€617 | -53.9% |
| Tangible fixed assets | 22/27 | €1,144 | €528 | -€617 | -53.9% |
| Other tangible fixed assets | 26 | €1,144 | €528 | -€617 | -53.9% |
| Current assets | 29/58 | €59,593 | €65,204 | +€5,611 | +9.4% |
| Amounts receivable within one year | 40/41 | €15,965 | €9,128 | -€6,837 | -42.8% |
| Trade receivables | 40 | €15,945 | €8,123 | -€7,822 | -49.1% |
| Other amounts receivable | 41 | €19 | €1,004 | +€985 | +5,141% |
| Cash at bank and in hand | 54/58 | €41,155 | €55,886 | +€14,731 | +35.8% |
| Deferred charges and accrued income | 490/1 | €2,473 | €190 | -€2,283 | -92.3% |
| Total equity and liabilities | 10/49 | €60,737 | €65,731 | +€4,994 | +8.2% |
| Equity | 10/15 | €27,204 | €26,851 | -€353 | -1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,734 | €15,734 | = | 0.0% |
| Distributable reserves | 133 | €15,734 | €15,734 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€930 | -€1,283 | -€353 | -38.0% |
| Amounts payable | 17/49 | €33,533 | €38,880 | +€5,347 | +15.9% |
| Amounts payable within one year | 42/48 | €33,533 | €38,880 | +€5,347 | +15.9% |
| Trade debts | 44 | €1,475 | €554 | -€921 | -62.4% |
| Suppliers | 440/4 | €1,475 | €554 | -€921 | -62.4% |
| Taxes, remuneration and social security | 45 | €1,624 | €1,858 | +€234 | +14.4% |
| Taxes | 450/3 | €1,624 | €1,858 | +€234 | +14.4% |
| Other amounts payable | 47/48 | €30,434 | €36,468 | +€6,034 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €767 | €617 | -€150 | -19.6% |
| Other operating charges | 640/8 | €614 | €1,140 | +€526 | +85.6% |
| Gross operating margin | 9900 | €4,932 | €3,002 | -€1,930 | -39.1% |
| Operating profit (loss) | 9901 | €3,551 | €1,246 | -€2,305 | -64.9% |
| Financial income | 75/76B | €6 | €60 | +€54 | +964% |
| Recurring financial income | 75 | €6 | €60 | +€54 | +964% |
| Financial charges | 65/66B | €947 | €663 | -€284 | -30.0% |
| Recurring financial charges | 65 | €947 | €663 | -€284 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €2,609 | €643 | -€1,966 | -75.4% |
| Income taxes | 67/77 | €1,624 | €996 | -€628 | -38.7% |
| Profit (loss) for the period | 9904 | €985 | -€353 | -€1,338 | |
| Profit (loss) for the period to be appropriated | 9905 | €985 | -€353 | -€1,338 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.