HDI - 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.
HDI - CONSULT
Largest movements
- Current investments -€236,998
down €236,998 (-70.3%), from €336,998 to €100,000
- Cash +€202,574
new in 2025: €202,574
mainly Current investments (+€236,998) and Depreciation (+€41,742)
- Tangible fixed assets -€41,742
down €41,742 (-5.8%), from €715,987 to €674,246
of which Land and buildings: -€39,711
- Profit (loss) carried forward -€45,176
down €45,176 (-49.6%), from €91,125 to €45,950
- Other debts -€19,797
down €19,797 (-100%), from €19,797 to €0
- Financial income +€2,945
up €2,945 (+45.4%), from €6,482 to €9,427
- Depreciation -€1,617
down €1,617 (-3.7%), from €43,359 to €41,742
- Gross operating margin +€993
up €993 (+11.3%), from -€8,782 to -€7,790
- Other operating charges -€525
down €525 (-9.9%), from €5,330 to €4,805
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 | €1,234,129 | €1,168,134 | -€65,995 | -5.3% |
| Fixed assets | 21/28 | €715,987 | €674,246 | -€41,742 | -5.8% |
| Tangible fixed assets | 22/27 | €715,987 | €674,246 | -€41,742 | -5.8% |
| Land and buildings | 22 | €682,839 | €643,128 | -€39,711 | -5.8% |
| Plant, machinery and equipment | 23 | €585 | €153 | -€432 | -73.8% |
| Furniture and vehicles | 24 | €26,514 | €24,915 | -€1,599 | -6.0% |
| Other tangible fixed assets | 26 | €6,050 | €6,050 | = | 0.0% |
| Current assets | 29/58 | €518,142 | €493,888 | -€24,253 | -4.7% |
| Amounts receivable within one year | 40/41 | €177,357 | €189,453 | +€12,096 | +6.8% |
| Other amounts receivable | 41 | €177,357 | €189,453 | +€12,096 | +6.8% |
| Current investments | 50/53 | €336,998 | €100,000 | -€236,998 | -70.3% |
| Cash at bank and in hand | 54/58 | - | €202,574 | +€202,574 | |
| Deferred charges and accrued income | 490/1 | €3,786 | €1,861 | -€1,925 | -50.8% |
| Total equity and liabilities | 10/49 | €1,234,129 | €1,168,134 | -€65,995 | -5.3% |
| Equity | 10/15 | €1,203,638 | €1,158,462 | -€45,176 | -3.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,087,513 | €1,087,513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €1,085,013 | €1,085,013 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,125 | €45,950 | -€45,176 | -49.6% |
| Provisions and deferred taxes | 16 | €7,404 | €7,404 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,404 | €7,404 | = | 0.0% |
| Pensions and similar obligations | 160 | €7,404 | €7,404 | = | 0.0% |
| Amounts payable | 17/49 | €23,086 | €2,267 | -€20,819 | -90.2% |
| Amounts payable within one year | 42/48 | €23,086 | €2,267 | -€20,819 | -90.2% |
| Trade debts | 44 | €2,523 | €1,612 | -€912 | -36.1% |
| Suppliers | 440/4 | €2,523 | €1,612 | -€912 | -36.1% |
| Taxes, remuneration and social security | 45 | €766 | €655 | -€110 | -14.4% |
| Taxes | 450/3 | €766 | €655 | -€110 | -14.4% |
| Other amounts payable | 47/48 | €19,797 | €0 | -€19,797 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,359 | €41,742 | -€1,617 | -3.7% |
| Other operating charges | 640/8 | €5,330 | €4,805 | -€525 | -9.9% |
| Gross operating margin | 9900 | -€8,782 | -€7,790 | +€993 | +11.3% |
| Operating profit (loss) | 9901 | -€57,471 | -€54,336 | +€3,135 | +5.5% |
| Financial income | 75/76B | €6,482 | €9,427 | +€2,945 | +45.4% |
| Recurring financial income | 75 | €6,482 | €9,427 | +€2,945 | +45.4% |
| Financial charges | 65/66B | €91 | €91 | -€0 | -0.1% |
| Recurring financial charges | 65 | €91 | €91 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€51,081 | -€45,001 | +€6,080 | +11.9% |
| Income taxes | 67/77 | €170 | €175 | +€5 | +2.8% |
| Profit (loss) for the period | 9904 | -€51,251 | -€45,176 | +€6,075 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,251 | -€45,176 | +€6,075 | +11.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.