HDD MANAGEMENT: what changed
What changed
HDD MANAGEMENT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€48,334
2023 · €19,285+€29,049
Equity
€398,963
2023 · €350,628+€48,334
Cash
€437
2023 · €1,332-€896
Balance sheet total
€479,790
2023 · €453,171+€26,619
Largest movements
Assets
- Receivables within one year +€37,315
up €37,315 (+15.0%), from €248,980 to €286,295
of which Other amounts receivable: +€40,591
- Tangible fixed assets -€16,639
down €16,639 (-89.4%), from €18,610 to €1,971
of which Furniture and vehicles: -€16,175
- Deferred charges and accrued income +€6,839
up €6,839 (+4,314%), from €159 to €6,997
Equity and liabilities
- Profit (loss) carried forward +€48,334
up €48,334 (+16.9%), from €285,445 to €333,779
- Other debts -€30,500
down €30,500 (-67.2%), from €45,375 to €14,875
- Short-term financial debts -€16,183
down €16,183 (-51.0%), from €31,723 to €15,540
- Debts after one year +€6,287
up €6,287 (+2,773%), from €227 to €6,514
- Tax, wage and social debts +€6,181
up €6,181 (+320%), from €1,934 to €8,115
of which Taxes: +€6,181
Income statement
- Gross operating margin +€23,019
up €23,019 (+65.2%), from €35,332 to €58,351
- Taxes +€7,910
up €7,910 (+107%), from €7,399 to €15,309
- Financial income +€3,686
up €3,686 (+34.8%), from €10,607 to €14,293
- Financial charges +€3,052
up €3,052 (+79.3%), from €3,850 to €6,903
of which Financial charges: +€3,052
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€19,285
Gross operating margin
+€23,019
Depreciation
+€227
Other operating charges
-€33
Other operating items
+€13,113
Financial income
+€3,686
Financial charges
-€3,052
Taxes
-€7,910
Result 2024
€48,334
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€8,881
Investment
+€15,490
Financing
-€7,504
Cash 2023
€1,332
From operations (derived)
-€8,881
Net result for the year
+€48,334
Depreciation
+€1,149
Receivables within one year
-€37,315
Deferred charges and accrued income
-€6,839
Trade debts
+€4,741
Tax, wage and social debts
+€6,181
Advances received
+€5,337
Other debts
-€30,500
Accrued charges and deferred income
+€29
Investment (derived)
+€15,490
Investment in fixed assets (net)
+€15,490
Financing
-€7,504
Debts after one year
+€6,287
Current portion of long-term debt
+€2,392
Short-term financial debts
-€16,183
Cash 2024
€437
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €453,171 | €479,790 | +€26,619 | +5.9% |
| Fixed assets | 21/28 | €68,700 | €52,061 | -€16,639 | -24.2% |
| Tangible fixed assets | 22/27 | €18,610 | €1,971 | -€16,639 | -89.4% |
| Land and buildings | 22 | €419 | €116 | -€304 | -72.5% |
| Plant, machinery and equipment | 23 | €400 | €240 | -€160 | -39.9% |
| Furniture and vehicles | 24 | €17,791 | €1,616 | -€16,175 | -90.9% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €50,090 | €50,090 | = | 0.0% |
| Current assets | 29/58 | €384,471 | €427,729 | +€43,258 | +11.3% |
| Amounts receivable after more than one year | 29 | €134,000 | €134,000 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €134,000 | €134,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €248,980 | €286,295 | +€37,315 | +15.0% |
| Trade receivables | 40 | €16,661 | €13,385 | -€3,276 | -19.7% |
| Other amounts receivable | 41 | €232,319 | €272,910 | +€40,591 | +17.5% |
| Cash at bank and in hand | 54/58 | €1,332 | €437 | -€896 | -67.2% |
| Deferred charges and accrued income | 490/1 | €159 | €6,997 | +€6,839 | +4,314% |
| Total equity and liabilities | 10/49 | €453,171 | €479,790 | +€26,619 | +5.9% |
| Equity | 10/15 | €350,628 | €398,963 | +€48,334 | +13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,583 | €46,583 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €14,723 | €14,723 | = | 0.0% |
| Distributable reserves | 133 | €31,860 | €31,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €285,445 | €333,779 | +€48,334 | +16.9% |
| Amounts payable | 17/49 | €102,543 | €80,828 | -€21,715 | -21.2% |
| Amounts payable after more than one year | 17 | €227 | €6,514 | +€6,287 | +2,773% |
| Financial debts | 170/4 | €227 | €6,514 | +€6,287 | +2,773% |
| Amounts payable within one year | 42/48 | €100,182 | €72,151 | -€28,031 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €2,773 | €5,166 | +€2,392 | +86.3% |
| Financial debts | 43 | €31,723 | €15,540 | -€16,183 | -51.0% |
| Credit institutions | 430/8 | €31,723 | €15,540 | -€16,183 | -51.0% |
| Trade debts | 44 | €18,377 | €23,118 | +€4,741 | +25.8% |
| Suppliers | 440/4 | €18,377 | €23,118 | +€4,741 | +25.8% |
| Advances received on contracts in progress | 46 | - | €5,337 | +€5,337 | |
| Taxes, remuneration and social security | 45 | €1,934 | €8,115 | +€6,181 | +320% |
| Taxes | 450/3 | €1,934 | €8,115 | +€6,181 | +320% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €45,375 | €14,875 | -€30,500 | -67.2% |
| Accrued charges and deferred income | 492/3 | €2,134 | €2,163 | +€29 | +1.4% |
| Non-recurring operating income | 76A | - | €4,510 | +€4,510 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,377 | €1,149 | -€227 | -16.5% |
| Other operating charges | 640/8 | €916 | €949 | +€33 | +3.6% |
| Non-recurring operating charges | 66A | €13,113 | €0 | -€13,113 | -100% |
| Gross operating margin | 9900 | €35,332 | €58,351 | +€23,019 | +65.2% |
| Operating profit (loss) | 9901 | €19,927 | €56,253 | +€36,326 | +182% |
| Financial income | 75/76B | €10,607 | €14,293 | +€3,686 | +34.8% |
| Recurring financial income | 75 | €10,607 | €14,293 | +€3,686 | +34.8% |
| Financial charges | 65/66B | €3,850 | €6,903 | +€3,052 | +79.3% |
| Recurring financial charges | 65 | €3,850 | €6,903 | +€3,052 | +79.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €26,684 | €63,643 | +€36,960 | +139% |
| Income taxes | 67/77 | €7,399 | €15,309 | +€7,910 | +107% |
| Profit (loss) for the period | 9904 | €19,285 | €48,334 | +€29,049 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €19,285 | €48,334 | +€29,049 | +151% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.