HdH Consulting & Services: 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.
HdH Consulting & Services
Largest movements
- Current investments +€76,623
up €76,623 (+72.3%), from €106,000 to €182,622
- Cash -€57,288
down €57,288 (-47.3%), from €121,232 to €63,945
mainly Contributions, distributions and other (-€180,000) and Current investments (-€76,623)
- Deferred charges and accrued income +€13,658
up €13,658 (+1,762%), from €775 to €14,432
- Other debts +€63,408
up €63,408 (+70.8%), from €89,592 to €153,000
- Profit (loss) carried forward -€45,271
down €45,271 (-98.4%), from €45,986 to €715
- Tax, wage and social debts +€16,535
up €16,535 (+75.5%), from €21,910 to €38,445
- Financial income +€52,727
up €52,727 (+5,924,385%), from €1 to €52,728
- Gross operating margin +€39,811
up €39,811 (+57.1%), from €69,701 to €109,512
- Taxes +€8,837
up €8,837 (+58.7%), from €15,054 to €23,891
- Other operating charges +€3,162
up €3,162 (+21,023%), from €15 to €3,177
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 | €238,844 | €273,244 | +€34,399 | +14.4% |
| Fixed assets | 21/28 | - | €871 | +€871 | |
| Tangible fixed assets | 22/27 | - | €871 | +€871 | |
| Furniture and vehicles | 24 | - | €871 | +€871 | |
| Current assets | 29/58 | €238,844 | €272,373 | +€33,528 | +14.0% |
| Amounts receivable within one year | 40/41 | €10,837 | €11,373 | +€536 | +4.9% |
| Trade receivables | 40 | €10,435 | €7,441 | -€2,994 | -28.7% |
| Other amounts receivable | 41 | €403 | €3,933 | +€3,530 | +877% |
| Current investments | 50/53 | €106,000 | €182,622 | +€76,623 | +72.3% |
| Cash at bank and in hand | 54/58 | €121,232 | €63,945 | -€57,288 | -47.3% |
| Deferred charges and accrued income | 490/1 | €775 | €14,432 | +€13,658 | +1,762% |
| Total equity and liabilities | 10/49 | €238,844 | €273,244 | +€34,399 | +14.4% |
| Equity | 10/15 | €124,880 | €79,609 | -€45,271 | -36.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €78,794 | €78,794 | = | 0.0% |
| Distributable reserves | 133 | €78,794 | €78,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,986 | €715 | -€45,271 | -98.4% |
| Amounts payable | 17/49 | €113,964 | €193,634 | +€79,670 | +69.9% |
| Amounts payable within one year | 42/48 | €113,964 | €192,548 | +€78,584 | +69.0% |
| Trade debts | 44 | €2,462 | €1,103 | -€1,359 | -55.2% |
| Suppliers | 440/4 | €2,462 | €1,103 | -€1,359 | -55.2% |
| Taxes, remuneration and social security | 45 | €21,910 | €38,445 | +€16,535 | +75.5% |
| Taxes | 450/3 | €21,910 | €38,445 | +€16,535 | +75.5% |
| Other amounts payable | 47/48 | €89,592 | €153,000 | +€63,408 | +70.8% |
| Accrued charges and deferred income | 492/3 | - | €1,087 | +€1,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €250 | +€250 | |
| Other operating charges | 640/8 | €15 | €3,177 | +€3,162 | +21,023% |
| Gross operating margin | 9900 | €69,701 | €109,512 | +€39,811 | +57.1% |
| Operating profit (loss) | 9901 | €69,686 | €106,085 | +€36,399 | +52.2% |
| Financial income | 75/76B | €1 | €52,728 | +€52,727 | +5,924,385% |
| Recurring financial income | 75 | €1 | €52,728 | +€52,727 | +5,924,385% |
| Financial charges | 65/66B | €145 | €193 | +€48 | +33.4% |
| Recurring financial charges | 65 | €145 | €193 | +€48 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €69,542 | €158,620 | +€89,078 | +128% |
| Income taxes | 67/77 | €15,054 | €23,891 | +€8,837 | +58.7% |
| Profit (loss) for the period | 9904 | €54,488 | €134,729 | +€80,241 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €54,488 | €134,729 | +€80,241 | +147% |
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 22 October 2026 via checked.be.