HCConsult EVM: 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.
HCConsult EVM
Largest movements
- Tangible fixed assets -€4,840
down €4,840 (-36.5%), from €13,266 to €8,426
- Cash +€2,360
up €2,360 (+29.9%), from €7,904 to €10,264
mainly Other debts (+€12,251) and Net result for the year (+€11,350)
- Deferred charges and accrued income +€1,976
up €1,976 (+5.2%), from €37,651 to €39,627
- Reserves -€13,650
down €13,650 (-41.0%), from €33,323 to €19,673
- Other debts +€12,251
up €12,251 (+100.0%), from €12,256 to €24,508
- Trade debts +€3,611
up €3,611 (+202%), from €1,785 to €5,395
- Short-term financial debts -€3,392
down €3,392 (-100%), from €3,392 to €0
- Turnover +€8,403
up €8,403 (+6.4%), from €131,139 to €139,542
- Gross operating margin +€5,550
up €5,550 (+27.3%), from €20,351 to €25,901
- Purchases and services +€2,357
up €2,357 (+1.9%), from €121,372 to €123,730
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 | €59,575 | €58,855 | -€720 | -1.2% |
| Fixed assets | 21/28 | €13,266 | €8,426 | -€4,840 | -36.5% |
| Tangible fixed assets | 22/27 | €13,266 | €8,426 | -€4,840 | -36.5% |
| Furniture and vehicles | 24 | €13,266 | €8,426 | -€4,840 | -36.5% |
| Current assets | 29/58 | €46,310 | €50,430 | +€4,120 | +8.9% |
| Amounts receivable within one year | 40/41 | €755 | €539 | -€216 | -28.6% |
| Other amounts receivable | 41 | €755 | €539 | -€216 | -28.6% |
| Cash at bank and in hand | 54/58 | €7,904 | €10,264 | +€2,360 | +29.9% |
| Deferred charges and accrued income | 490/1 | €37,651 | €39,627 | +€1,976 | +5.2% |
| Total equity and liabilities | 10/49 | €59,575 | €58,855 | -€720 | -1.2% |
| Equity | 10/15 | €39,523 | €25,873 | -€13,650 | -34.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,323 | €19,673 | -€13,650 | -41.0% |
| Distributable reserves | 133 | €33,323 | €19,673 | -€13,650 | -41.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,053 | €32,982 | +€12,930 | +64.5% |
| Amounts payable within one year | 42/48 | €19,582 | €32,484 | +€12,902 | +65.9% |
| Financial debts | 43 | €3,392 | €0 | -€3,392 | -100% |
| Credit institutions | 430/8 | €3,392 | €0 | -€3,392 | -100% |
| Trade debts | 44 | €1,785 | €5,395 | +€3,611 | +202% |
| Suppliers | 440/4 | €1,785 | €5,395 | +€3,611 | +202% |
| Taxes, remuneration and social security | 45 | €2,149 | €2,581 | +€432 | +20.1% |
| Taxes | 450/3 | €2,149 | €2,581 | +€432 | +20.1% |
| Other amounts payable | 47/48 | €12,256 | €24,508 | +€12,251 | +100.0% |
| Accrued charges and deferred income | 492/3 | €471 | €499 | +€28 | +6.0% |
| Turnover | 70 | €131,139 | €139,542 | +€8,403 | +6.4% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €121,372 | €123,730 | +€2,357 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,840 | €4,840 | = | 0.0% |
| Other operating charges | 640/8 | €912 | €1,330 | +€418 | +45.8% |
| Gross operating margin | 9900 | €20,351 | €25,901 | +€5,550 | +27.3% |
| Operating profit (loss) | 9901 | €14,599 | €19,731 | +€5,132 | +35.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €2,334 | €2,170 | -€164 | -7.0% |
| Recurring financial charges | 65 | €2,334 | €2,170 | -€164 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €12,265 | €17,561 | +€5,297 | +43.2% |
| Income taxes | 67/77 | €6,373 | €6,211 | -€162 | -2.5% |
| Profit (loss) for the period | 9904 | €5,892 | €11,350 | +€5,458 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,892 | €11,350 | +€5,458 | +92.6% |
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.