HCI CONSULT: 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.
HCI CONSULT
Largest movements
- Receivables within one year +€266,157
up €266,157 (+69.4%), from €383,720 to €649,878
of which Other amounts receivable: +€183,506
- Cash -€263,095
down €263,095 (-34.5%), from €762,429 to €499,334
mainly Receivables within one year (-€266,157) and Short-term financial debts (-€51,233)
- Tangible fixed assets +€42,313
up €42,313 (+276%), from €15,349 to €57,662
of which Other tangible fixed assets: +€39,215
- Trade debts +€98,255
up €98,255 (+294%), from €33,373 to €131,628
- Short-term financial debts -€51,233
down €51,233 (-50.1%), from €102,195 to €50,962
- Profit (loss) carried forward +€43,305
up €43,305 (+7.3%), from €592,118 to €635,423
- Accrued charges and deferred income -€28,128
down €28,128 (-8.2%), from €341,717 to €313,589
- Tax, wage and social debts -€26,398
down €26,398 (-30.1%), from €87,656 to €61,258
of which Taxes: -€18,995
- Gross operating margin -€226,145
down €226,145 (-38.7%), from €584,432 to €358,287
- Staff costs -€96,608
down €96,608 (-26.8%), from €360,255 to €263,647
- Taxes -€31,634
down €31,634 (-63.7%), from €49,634 to €18,000
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 | €1,177,463 | €1,213,265 | +€35,801 | +3.0% |
| Fixed assets | 21/28 | €15,449 | €57,762 | +€42,313 | +274% |
| Tangible fixed assets | 22/27 | €15,349 | €57,662 | +€42,313 | +276% |
| Furniture and vehicles | 24 | €8,247 | €11,345 | +€3,098 | +37.6% |
| Other tangible fixed assets | 26 | €7,103 | €46,317 | +€39,215 | +552% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €1,162,014 | €1,155,502 | -€6,512 | -0.6% |
| Amounts receivable within one year | 40/41 | €383,720 | €649,878 | +€266,157 | +69.4% |
| Trade receivables | 40 | €30,626 | €113,278 | +€82,652 | +270% |
| Other amounts receivable | 41 | €353,094 | €536,600 | +€183,506 | +52.0% |
| Cash at bank and in hand | 54/58 | €762,429 | €499,334 | -€263,095 | -34.5% |
| Deferred charges and accrued income | 490/1 | €15,864 | €6,290 | -€9,574 | -60.3% |
| Total equity and liabilities | 10/49 | €1,177,463 | €1,213,265 | +€35,801 | +3.0% |
| Equity | 10/15 | €612,523 | €655,828 | +€43,305 | +7.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €592,118 | €635,423 | +€43,305 | +7.3% |
| Amounts payable | 17/49 | €564,940 | €557,437 | -€7,503 | -1.3% |
| Amounts payable within one year | 42/48 | €223,224 | €243,848 | +€20,624 | +9.2% |
| Financial debts | 43 | €102,195 | €50,962 | -€51,233 | -50.1% |
| Credit institutions | 430/8 | €102,195 | €50,962 | -€51,233 | -50.1% |
| Trade debts | 44 | €33,373 | €131,628 | +€98,255 | +294% |
| Suppliers | 440/4 | €33,373 | €131,628 | +€98,255 | +294% |
| Taxes, remuneration and social security | 45 | €87,656 | €61,258 | -€26,398 | -30.1% |
| Taxes | 450/3 | €33,929 | €14,935 | -€18,995 | -56.0% |
| Remuneration and social security | 454/9 | €53,727 | €46,324 | -€7,403 | -13.8% |
| Accrued charges and deferred income | 492/3 | €341,717 | €313,589 | -€28,128 | -8.2% |
| Remuneration, social security and pensions | 62 | €360,255 | €263,647 | -€96,608 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,017 | €4,251 | -€766 | -15.3% |
| Other operating charges | 640/8 | €20,832 | €18,340 | -€2,492 | -12.0% |
| Gross operating margin | 9900 | €584,432 | €358,287 | -€226,145 | -38.7% |
| Operating profit (loss) | 9901 | €198,329 | €72,049 | -€126,280 | -63.7% |
| Financial income | 75/76B | €545 | €857 | +€312 | +57.3% |
| Recurring financial income | 75 | €545 | €857 | +€312 | +57.3% |
| Financial charges | 65/66B | €13,676 | €11,601 | -€2,075 | -15.2% |
| Recurring financial charges | 65 | €13,676 | €11,601 | -€2,075 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €185,197 | €61,305 | -€123,893 | -66.9% |
| Income taxes | 67/77 | €49,634 | €18,000 | -€31,634 | -63.7% |
| Profit (loss) for the period | 9904 | €135,563 | €43,305 | -€92,258 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €135,563 | €43,305 | -€92,258 | -68.1% |
Source: filed annual accounts (NBB), financial years ended 29 September 2024 and 29 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.