HEBA 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.
HEBA CONSULTING
Largest movements
- Cash +€8,998
up €8,998 (+153%), from €5,892 to €14,890
mainly Net result for the year (+€7,753) and Receivables within one year (+€3,163)
- Receivables within one year -€3,163
down €3,163 (-78.4%), from €4,032 to €869
of which Other amounts receivable: -€2,846
- Deferred charges and accrued income +€1,613
new in 2025: €1,613
- Profit (loss) carried forward +€7,753
up €7,753 (+56.9%), from -€13,615 to -€5,862
- Trade debts -€241
down €241 (-53.7%), from €449 to €208
- Turnover +€29,836
up €29,836 (+395%), from €7,562 to €37,398
- Gross operating margin +€21,732
up €21,732, from -€13,218 to €8,514
- Purchases and services +€8,104
up €8,104 (+39.0%), from €20,780 to €28,884
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 | €9,924 | €17,372 | +€7,448 | +75.1% |
| Current assets | 29/58 | €9,924 | €17,372 | +€7,448 | +75.1% |
| Amounts receivable within one year | 40/41 | €4,032 | €869 | -€3,163 | -78.4% |
| Trade receivables | 40 | €889 | €572 | -€317 | -35.7% |
| Other amounts receivable | 41 | €3,143 | €297 | -€2,846 | -90.6% |
| Cash at bank and in hand | 54/58 | €5,892 | €14,890 | +€8,998 | +153% |
| Deferred charges and accrued income | 490/1 | - | €1,613 | +€1,613 | |
| Total equity and liabilities | 10/49 | €9,924 | €17,372 | +€7,448 | +75.1% |
| Equity | 10/15 | -€3,615 | €4,138 | +€7,753 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,615 | -€5,862 | +€7,753 | +56.9% |
| Amounts payable | 17/49 | €13,539 | €13,234 | -€305 | -2.3% |
| Amounts payable within one year | 42/48 | €13,539 | €13,234 | -€305 | -2.3% |
| Trade debts | 44 | €449 | €208 | -€241 | -53.7% |
| Suppliers | 440/4 | €449 | €208 | -€241 | -53.7% |
| Other amounts payable | 47/48 | €13,090 | €13,026 | -€64 | -0.5% |
| Turnover | 70 | €7,562 | €37,398 | +€29,836 | +395% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,780 | €28,884 | +€8,104 | +39.0% |
| Other operating charges | 640/8 | €387 | €721 | +€334 | +86.3% |
| Gross operating margin | 9900 | -€13,218 | €8,514 | +€21,732 | |
| Operating profit (loss) | 9901 | -€13,605 | €7,793 | +€21,398 | |
| Financial charges | 65/66B | €10 | €40 | +€30 | +300% |
| Recurring financial charges | 65 | €10 | €40 | +€30 | +300% |
| Profit (loss) for the period before taxes | 9903 | -€13,615 | €7,753 | +€21,368 | |
| Profit (loss) for the period | 9904 | -€13,615 | €7,753 | +€21,368 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,615 | €7,753 | +€21,368 |
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 15 October 2026 via checked.be.