Heal 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.
Heal Consult
Largest movements
- Current investments -€9,969
down €9,969 (-99.6%), from €10,005 to €36
- Receivables within one year -€8,117
down €8,117 (-65.1%), from €12,461 to €4,344
of which Other amounts receivable: -€9,999
- Cash +€5,848
up €5,848 (+111%), from €5,270 to €11,119
mainly Trade debts (+€12,860) and Current investments (+€9,969)
- Deferred charges and accrued income +€1,580
up €1,580 (+87.7%), from €1,801 to €3,381
- Tangible fixed assets -€547
no longer reported in 2025 (was €547)
- Reserves -€17,529
no longer reported in 2025 (was €17,529)
- Profit (loss) carried forward -€14,857
new in 2025: -€14,857
- Trade debts +€12,860
up €12,860 (+254%), from €5,073 to €17,933
- Other debts +€9,590
up €9,590 (+1,199%), from €800 to €10,390
- Tax, wage and social debts -€795
no longer reported in 2025 (was €795)
- Gross operating margin -€48,835
down €48,835, from €18,471 to -€30,364
- Write-downs -€23,000
no longer reported in 2025 (was €23,000)
- Depreciation -€8,232
down €8,232 (-93.8%), from €8,779 to €547
- Other operating charges -€863
down €863 (-65.6%), from €1,316 to €453
- Financial income -€795
down €795 (-97.4%), from €816 to €21
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 | €30,084 | €18,878 | -€11,205 | -37.2% |
| Fixed assets | 21/28 | €547 | - | -€547 | |
| Tangible fixed assets | 22/27 | €547 | - | -€547 | |
| Other tangible fixed assets | 26 | €547 | - | -€547 | |
| Current assets | 29/58 | €29,537 | €18,878 | -€10,658 | -36.1% |
| Amounts receivable within one year | 40/41 | €12,461 | €4,344 | -€8,117 | -65.1% |
| Trade receivables | 40 | - | €1,882 | +€1,882 | |
| Other amounts receivable | 41 | €12,461 | €2,462 | -€9,999 | -80.2% |
| Current investments | 50/53 | €10,005 | €36 | -€9,969 | -99.6% |
| Cash at bank and in hand | 54/58 | €5,270 | €11,119 | +€5,848 | +111% |
| Deferred charges and accrued income | 490/1 | €1,801 | €3,381 | +€1,580 | +87.7% |
| Total equity and liabilities | 10/49 | €30,084 | €18,878 | -€11,205 | -37.2% |
| Equity | 10/15 | €22,529 | -€9,857 | -€32,387 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,529 | - | -€17,529 | |
| Distributable reserves | 133 | €17,529 | - | -€17,529 | |
| Profit (loss) carried forward | 14 | - | -€14,857 | -€14,857 | |
| Amounts payable | 17/49 | €7,554 | €28,736 | +€21,181 | +280% |
| Amounts payable within one year | 42/48 | €7,541 | €28,736 | +€21,194 | +281% |
| Financial debts | 43 | €873 | €412 | -€461 | -52.8% |
| Credit institutions | 430/8 | €873 | €412 | -€461 | -52.8% |
| Trade debts | 44 | €5,073 | €17,933 | +€12,860 | +254% |
| Suppliers | 440/4 | €5,073 | €17,933 | +€12,860 | +254% |
| Taxes, remuneration and social security | 45 | €795 | - | -€795 | |
| Taxes | 450/3 | €795 | - | -€795 | |
| Other amounts payable | 47/48 | €800 | €10,390 | +€9,590 | +1,199% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Non-recurring operating income | 76A | - | €14,050 | +€14,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,779 | €547 | -€8,232 | -93.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,000 | - | -€23,000 | |
| Other operating charges | 640/8 | €1,316 | €453 | -€863 | -65.6% |
| Non-recurring operating charges | 66A | €32,458 | - | -€32,458 | |
| Gross operating margin | 9900 | €18,471 | -€30,364 | -€48,835 | |
| Operating profit (loss) | 9901 | -€47,082 | -€31,364 | +€15,718 | +33.4% |
| Financial income | 75/76B | €816 | €21 | -€795 | -97.4% |
| Recurring financial income | 75 | €816 | €21 | -€795 | -97.4% |
| Financial charges | 65/66B | €499 | €736 | +€237 | +47.4% |
| Recurring financial charges | 65 | €499 | €736 | +€237 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | -€46,765 | -€32,079 | +€14,687 | +31.4% |
| Income taxes | 67/77 | €219 | €308 | +€89 | +40.4% |
| Profit (loss) for the period | 9904 | -€46,984 | -€32,387 | +€14,598 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,984 | -€32,387 | +€14,598 | +31.1% |
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 22 October 2026 via checked.be.