HEALY CONSULTING: 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.
HEALY CONSULTING
Largest movements
- Cash +€61,638
up €61,638 (+4,951%), from €1,245 to €62,883
mainly Net result for the year (+€37,627) and Other debts (+€28,514)
- Receivables within one year +€5,316
up €5,316 (+62.9%), from €8,447 to €13,763
of which Trade receivables: +€11,896
- Tangible fixed assets -€4,931
down €4,931 (-36.2%), from €13,608 to €8,677
- Other debts +€28,514
up €28,514 (+116%), from €24,610 to €53,124
- Tax, wage and social debts +€17,291
up €17,291 (+3,451%), from €501 to €17,792
- Trade debts +€12,868
new in 2025: €12,868
- Profit (loss) carried forward +€3,627
up €3,627, from -€3,449 to €178
- Gross operating margin +€58,041
up €58,041, from -€1,988 to €56,053
- Taxes +€12,564
up €12,564 (+9,816%), from €128 to €12,692
- Depreciation +€3,746
up €3,746 (+316%), from €1,185 to €4,931
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 | €24,462 | €86,763 | +€62,301 | +255% |
| Fixed assets | 21/28 | €13,608 | €8,677 | -€4,931 | -36.2% |
| Tangible fixed assets | 22/27 | €13,608 | €8,677 | -€4,931 | -36.2% |
| Furniture and vehicles | 24 | €13,608 | €8,677 | -€4,931 | -36.2% |
| Current assets | 29/58 | €10,854 | €78,086 | +€67,232 | +619% |
| Amounts receivable within one year | 40/41 | €8,447 | €13,763 | +€5,316 | +62.9% |
| Trade receivables | 40 | €1,716 | €13,612 | +€11,896 | +693% |
| Other amounts receivable | 41 | €6,731 | €151 | -€6,580 | -97.8% |
| Cash at bank and in hand | 54/58 | €1,245 | €62,883 | +€61,638 | +4,951% |
| Deferred charges and accrued income | 490/1 | €1,162 | €1,439 | +€277 | +23.9% |
| Total equity and liabilities | 10/49 | €24,462 | €86,763 | +€62,301 | +255% |
| Equity | 10/15 | -€1,449 | €2,178 | +€3,627 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,449 | €178 | +€3,627 | |
| Amounts payable | 17/49 | €25,911 | €84,585 | +€58,674 | +226% |
| Amounts payable within one year | 42/48 | €25,111 | €83,785 | +€58,674 | +234% |
| Trade debts | 44 | - | €12,868 | +€12,868 | |
| Bills of exchange payable | 441 | - | €12,868 | +€12,868 | |
| Taxes, remuneration and social security | 45 | €501 | €17,792 | +€17,291 | +3,451% |
| Taxes | 450/3 | €501 | €17,792 | +€17,291 | +3,451% |
| Other amounts payable | 47/48 | €24,610 | €53,124 | +€28,514 | +116% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,185 | €4,931 | +€3,746 | +316% |
| Other operating charges | 640/8 | €665 | €809 | +€144 | +21.6% |
| Gross operating margin | 9900 | -€1,988 | €56,053 | +€58,041 | |
| Operating profit (loss) | 9901 | -€3,838 | €50,314 | +€54,152 | |
| Financial income | 75/76B | €6 | €6 | +€0 | +0.7% |
| Recurring financial income | 75 | €6 | €6 | +€0 | +0.7% |
| Financial charges | 65/66B | €450 | - | -€450 | |
| Recurring financial charges | 65 | €450 | - | -€450 | |
| Profit (loss) for the period before taxes | 9903 | -€4,282 | €50,320 | +€54,602 | |
| Income taxes | 67/77 | €128 | €12,692 | +€12,564 | +9,816% |
| Profit (loss) for the period | 9904 | -€4,410 | €37,627 | +€42,037 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,410 | €37,627 | +€42,037 |
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 31 October 2026 via checked.be.