HDConsulting: 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.
HDConsulting
Largest movements
- Cash +€22,553
up €22,553 (+109.0%), from €20,683 to €43,236
mainly Net result for the year (+€42,944) and Trade debts (+€1,952)
- Current investments +€21,741
up €21,741 (+221.0%), from €9,839 to €31,581
- Receivables within one year -€1,430
down €1,430 (-3.1%), from €46,839 to €45,409
of which Trade receivables: -€12,019
- Reserves +€41,000
up €41,000 (+69.5%), from €59,000 to €100,000
- Trade debts +€1,952
up €1,952 (+206.9%), from €944 to €2,896
- Gross operating margin +€4,781
up €4,781 (+9.3%), from €51,577 to €56,357
- Taxes +€963
up €963 (+8.4%), from €11,486 to €12,448
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.
Cash bridge derived
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 | €83,861 | €127,069 | +€43,208 | +51.5% |
| Fixed assets | 21/28 | €5,960 | €5,871 | -€89 | -1.5% |
| Tangible fixed assets | 22/27 | €5,960 | €5,871 | -€89 | -1.5% |
| Furniture and vehicles | 24 | €1,155 | €1,566 | +€411 | +35.6% |
| Other tangible fixed assets | 26 | €4,805 | €4,305 | -€499 | -10.4% |
| Current assets | 29/58 | €77,902 | €121,198 | +€43,296 | +55.6% |
| Amounts receivable within one year | 40/41 | €46,839 | €45,409 | -€1,430 | -3.1% |
| Trade receivables | 40 | €24,779 | €12,759 | -€12,019 | -48.5% |
| Other amounts receivable | 41 | €22,060 | €32,649 | +€10,589 | +48.0% |
| Current investments | 50/53 | €9,839 | €31,581 | +€21,741 | +221.0% |
| Cash at bank and in hand | 54/58 | €20,683 | €43,236 | +€22,553 | +109.0% |
| Deferred charges and accrued income | 490/1 | €541 | €972 | +€432 | +79.8% |
| Total equity and liabilities | 10/49 | €83,861 | €127,069 | +€43,208 | +51.5% |
| Equity | 10/15 | €62,600 | €103,825 | +€41,226 | +65.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,000 | €100,000 | +€41,000 | +69.5% |
| Distributable reserves | 133 | €59,000 | €100,000 | +€41,000 | +69.5% |
| Profit (loss) carried forward | 14 | €600 | €825 | +€226 | +37.6% |
| Amounts payable | 17/49 | €21,262 | €23,244 | +€1,982 | +9.3% |
| Amounts payable within one year | 42/48 | €21,262 | €23,244 | +€1,982 | +9.3% |
| Trade debts | 44 | €944 | €2,896 | +€1,952 | +206.9% |
| Suppliers | 440/4 | €944 | €2,896 | +€1,952 | +206.9% |
| Taxes, remuneration and social security | 45 | €18,600 | €18,630 | +€30 | +0.2% |
| Taxes | 450/3 | €18,600 | €18,630 | +€30 | +0.2% |
| Other amounts payable | 47/48 | €1,718 | €1,718 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €665 | €1,166 | +€502 | +75.4% |
| Other operating charges | 640/8 | €60 | €172 | +€112 | +186.9% |
| Gross operating margin | 9900 | €51,577 | €56,357 | +€4,781 | +9.3% |
| Operating profit (loss) | 9901 | €50,852 | €55,019 | +€4,167 | +8.2% |
| Financial income | 75/76B | €356 | €724 | +€368 | +103.5% |
| Recurring financial income | 75 | €356 | €724 | +€368 | +103.5% |
| Financial charges | 65/66B | €158 | €351 | +€193 | +121.7% |
| Recurring financial charges | 65 | €158 | €351 | +€193 | +121.7% |
| Profit (loss) for the period before taxes | 9903 | €51,049 | €55,392 | +€4,343 | +8.5% |
| Income taxes | 67/77 | €11,486 | €12,448 | +€963 | +8.4% |
| Profit (loss) for the period | 9904 | €39,564 | €42,944 | +€3,380 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,564 | €42,944 | +€3,380 | +8.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.