HEASI 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.
HEASI CONSULTING
Largest movements
- Cash +€68,928
up €68,928 (+25.2%), from €273,014 to €341,942
mainly Other debts (+€284,602) and Net result for the year (+€99,255)
- Receivables within one year +€20,813
up €20,813 (+134%), from €15,578 to €36,391
- Other debts +€284,602
up €284,602 (+3,871%), from €7,351 to €291,953
- Profit (loss) carried forward -€216,495
down €216,495 (-99.9%), from €216,787 to €293
- Trade debts +€38,586
up €38,586 (+614%), from €6,280 to €44,866
- Tax, wage and social debts -€16,942
down €16,942 (-29.0%), from €58,355 to €41,414
of which Taxes: -€18,442
- Gross operating margin -€58,482
down €58,482 (-30.7%), from €190,215 to €131,733
- Taxes -€12,110
down €12,110 (-28.0%), from €43,198 to €31,089
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 | €288,775 | €378,527 | +€89,752 | +31.1% |
| Current assets | 29/58 | €288,775 | €378,527 | +€89,752 | +31.1% |
| Amounts receivable within one year | 40/41 | €15,578 | €36,391 | +€20,813 | +134% |
| Trade receivables | 40 | €15,578 | €36,391 | +€20,813 | +134% |
| Cash at bank and in hand | 54/58 | €273,014 | €341,942 | +€68,928 | +25.2% |
| Deferred charges and accrued income | 490/1 | €183 | €194 | +€11 | +5.8% |
| Total equity and liabilities | 10/49 | €288,775 | €378,527 | +€89,752 | +31.1% |
| Equity | 10/15 | €216,788 | €294 | -€216,495 | -99.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,787 | €293 | -€216,495 | -99.9% |
| Amounts payable | 17/49 | €71,987 | €378,233 | +€306,247 | +425% |
| Amounts payable within one year | 42/48 | €71,987 | €378,233 | +€306,247 | +425% |
| Trade debts | 44 | €6,280 | €44,866 | +€38,586 | +614% |
| Suppliers | 440/4 | €6,280 | €44,866 | +€38,586 | +614% |
| Taxes, remuneration and social security | 45 | €58,355 | €41,414 | -€16,942 | -29.0% |
| Taxes | 450/3 | €58,355 | €39,914 | -€18,442 | -31.6% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €7,351 | €291,953 | +€284,602 | +3,871% |
| Other operating charges | 640/8 | €1,265 | €1,174 | -€91 | -7.2% |
| Gross operating margin | 9900 | €190,215 | €131,733 | -€58,482 | -30.7% |
| Operating profit (loss) | 9901 | €188,950 | €130,559 | -€58,391 | -30.9% |
| Financial charges | 65/66B | €477 | €215 | -€262 | -54.9% |
| Recurring financial charges | 65 | €477 | €215 | -€262 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €188,473 | €130,344 | -€58,129 | -30.8% |
| Income taxes | 67/77 | €43,198 | €31,089 | -€12,110 | -28.0% |
| Profit (loss) for the period | 9904 | €145,275 | €99,255 | -€46,019 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €145,275 | €99,255 | -€46,019 | -31.7% |
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 29 October 2026 via checked.be.