HDJ-Consult: what changed
Two fiscal 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.
HDJ-Consult
Largest movements
- Receivables within one year -€4,439
down €4,439 (-23.7%), from €18,731 to €14,292
of which Other amounts receivable: -€4,214
- Current investments +€2,896
new in 2025: €2,896
- Cash +€1,438
up €1,438 (+8.7%), from €16,574 to €18,013
mainly Net result for the year (+€7,308) and Receivables within one year (+€4,439)
- Tangible fixed assets -€1,292
down €1,292 (-24.2%), from €5,344 to €4,052
of which Furniture and vehicles: -€1,134
- Other debts -€5,040
down €5,040 (-100.0%), from €5,040 to €0
- Tax, wage and social debts +€2,443
up €2,443 (+135.6%), from €1,801 to €4,245
- Reserves +€1,426
up €1,426 (+5.7%), from €24,996 to €26,422
- Gross operating margin +€4,043
up €4,043 (+29.3%), from €13,817 to €17,861
- Financial charges +€2,922
up €2,922 (+170.6%), from €1,713 to €4,635
- Other operating charges +€761
up €761 (+122.7%), from €620 to €1,382
- Depreciation +€491
up €491 (+61.2%), from €801 to €1,292
- Taxes +€219
up €219 (+7.2%), from €3,024 to €3,243
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 | €40,650 | €39,253 | -€1,396 | -3.4% |
| Fixed assets | 21/28 | €5,344 | €4,052 | -€1,292 | -24.2% |
| Tangible fixed assets | 22/27 | €5,344 | €4,052 | -€1,292 | -24.2% |
| Plant, machinery and equipment | 23 | €158 | €0 | -€158 | -100.0% |
| Furniture and vehicles | 24 | €5,186 | €4,052 | -€1,134 | -21.9% |
| Current assets | 29/58 | €35,305 | €35,201 | -€104 | -0.3% |
| Amounts receivable within one year | 40/41 | €18,731 | €14,292 | -€4,439 | -23.7% |
| Trade receivables | 40 | €11,556 | €11,330 | -€226 | -2.0% |
| Other amounts receivable | 41 | €7,176 | €2,962 | -€4,214 | -58.7% |
| Current investments | 50/53 | - | €2,896 | +€2,896 | |
| Cash at bank and in hand | 54/58 | €16,574 | €18,013 | +€1,438 | +8.7% |
| Total equity and liabilities | 10/49 | €40,650 | €39,253 | -€1,396 | -3.4% |
| Equity | 10/15 | €31,196 | €32,622 | +€1,426 | +4.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,996 | €26,422 | +€1,426 | +5.7% |
| Distributable reserves | 133 | €24,996 | €26,422 | +€1,426 | +5.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,454 | €6,632 | -€2,822 | -29.9% |
| Amounts payable within one year | 42/48 | €9,454 | €6,632 | -€2,822 | -29.9% |
| Trade debts | 44 | €2,613 | €2,387 | -€226 | -8.6% |
| Suppliers | 440/4 | €2,613 | €2,387 | -€226 | -8.6% |
| Taxes, remuneration and social security | 45 | €1,801 | €4,245 | +€2,443 | +135.6% |
| Taxes | 450/3 | €1,801 | €4,245 | +€2,443 | +135.6% |
| Other amounts payable | 47/48 | €5,040 | €0 | -€5,040 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | €1,292 | +€491 | +61.2% |
| Other operating charges | 640/8 | €620 | €1,382 | +€761 | +122.7% |
| Gross operating margin | 9900 | €13,817 | €17,861 | +€4,043 | +29.3% |
| Operating profit (loss) | 9901 | €12,396 | €15,187 | +€2,791 | +22.5% |
| Financial income | 75/76B | €18 | €0 | -€18 | -99.9% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -99.9% |
| Financial charges | 65/66B | €1,713 | €4,635 | +€2,922 | +170.6% |
| Recurring financial charges | 65 | €1,713 | €4,635 | +€2,922 | +170.6% |
| Profit (loss) for the period before taxes | 9903 | €10,700 | €10,551 | -€149 | -1.4% |
| Income taxes | 67/77 | €3,024 | €3,243 | +€219 | +7.2% |
| Profit (loss) for the period | 9904 | €7,676 | €7,308 | -€368 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,676 | €7,308 | -€368 | -4.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.