HEARING 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.
HEARING CONSULTING SERVICES
Largest movements
- Cash -€3,794
down €3,794 (-42.6%), from €8,913 to €5,119
mainly Net result for the year (-€8,192) and Trade debts (-€1,180)
- Receivables within one year +€315
up €315 (+22.4%), from €1,405 to €1,720
of which Other amounts receivable: +€315
- Profit (loss) carried forward -€8,192
down €8,192 (-414%), from -€1,980 to -€10,173
- Other debts +€5,892
up €5,892 (+1,692%), from €348 to €6,240
- Trade debts -€1,180
down €1,180 (-26.5%), from €4,450 to €3,271
- Gross operating margin -€5,112
down €5,112 (-202%), from -€2,528 to -€7,639
- Other operating charges +€413
new in 2025: €413
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 | €10,318 | €6,839 | -€3,480 | -33.7% |
| Current assets | 29/58 | €10,318 | €6,839 | -€3,480 | -33.7% |
| Amounts receivable within one year | 40/41 | €1,405 | €1,720 | +€315 | +22.4% |
| Trade receivables | 40 | €23 | €23 | = | 0.0% |
| Other amounts receivable | 41 | €1,382 | €1,697 | +€315 | +22.8% |
| Cash at bank and in hand | 54/58 | €8,913 | €5,119 | -€3,794 | -42.6% |
| Total equity and liabilities | 10/49 | €10,318 | €6,839 | -€3,480 | -33.7% |
| Equity | 10/15 | €5,520 | -€2,673 | -€8,192 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,980 | -€10,173 | -€8,192 | -414% |
| Amounts payable | 17/49 | €4,799 | €9,511 | +€4,713 | +98.2% |
| Amounts payable within one year | 42/48 | €4,799 | €9,511 | +€4,713 | +98.2% |
| Trade debts | 44 | €4,450 | €3,271 | -€1,180 | -26.5% |
| Suppliers | 440/4 | €4,450 | €3,271 | -€1,180 | -26.5% |
| Other amounts payable | 47/48 | €348 | €6,240 | +€5,892 | +1,692% |
| Other operating charges | 640/8 | - | €413 | +€413 | |
| Gross operating margin | 9900 | -€2,528 | -€7,639 | -€5,112 | -202% |
| Operating profit (loss) | 9901 | -€2,528 | -€8,052 | -€5,524 | -219% |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,668 | -€8,192 | -€5,524 | -207% |
| Profit (loss) for the period | 9904 | -€2,668 | -€8,192 | -€5,524 | -207% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,668 | -€8,192 | -€5,524 | -207% |
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 20 October 2026 via checked.be.