Hebb Consulting: what changed
Two fiscal 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.
Hebb Consulting
Largest movements
- Current investments +€120,069
up €120,069 (+1007.0%), from €11,924 to €131,993
- Cash -€47,926
down €47,926 (-86.0%), from €55,722 to €7,796
mainly Current investments (-€120,069) and Investment in fixed assets (net) (-€4,122)
- Reserves +€66,462
up €66,462 (+50.5%), from €131,628 to €198,090
- Other debts +€10,666
up €10,666 (+394.3%), from €2,705 to €13,371
- Trade debts -€3,970
down €3,970 (-98.4%), from €4,035 to €65
- Depreciation +€2,578
up €2,578 (+222.0%), from €1,161 to €3,740
- Gross operating margin +€2,088
up €2,088 (+2.5%), from €83,212 to €85,300
- Financial income +€1,405
up €1,405 (+35.4%), from €3,965 to €5,369
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.
Cash bridge derived
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 | €163,006 | €236,939 | +€73,933 | +45.4% |
| Fixed assets | 21/28 | €21,136 | €21,519 | +€383 | +1.8% |
| Tangible fixed assets | 22/27 | €21,136 | €21,519 | +€383 | +1.8% |
| Plant, machinery and equipment | 23 | €3,392 | €5,692 | +€2,300 | +67.8% |
| Other tangible fixed assets | 26 | €17,744 | €15,827 | -€1,918 | -10.8% |
| Current assets | 29/58 | €141,869 | €215,420 | +€73,551 | +51.8% |
| Amounts receivable after more than one year | 29 | €58,243 | €59,673 | +€1,430 | +2.5% |
| Other amounts receivable | 291 | €58,243 | €59,673 | +€1,430 | +2.5% |
| Amounts receivable within one year | 40/41 | €15,015 | €14,175 | -€840 | -5.6% |
| Trade receivables | 40 | €15,015 | €14,175 | -€840 | -5.6% |
| Current investments | 50/53 | €11,924 | €131,993 | +€120,069 | +1007.0% |
| Cash at bank and in hand | 54/58 | €55,722 | €7,796 | -€47,926 | -86.0% |
| Deferred charges and accrued income | 490/1 | €965 | €1,783 | +€818 | +84.8% |
| Total equity and liabilities | 10/49 | €163,006 | €236,939 | +€73,933 | +45.4% |
| Equity | 10/15 | €133,628 | €200,090 | +€66,462 | +49.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €131,628 | €198,090 | +€66,462 | +50.5% |
| Distributable reserves | 133 | €131,628 | €198,090 | +€66,462 | +50.5% |
| Amounts payable | 17/49 | €29,378 | €36,849 | +€7,471 | +25.4% |
| Amounts payable within one year | 42/48 | €29,378 | €36,849 | +€7,471 | +25.4% |
| Trade debts | 44 | €4,035 | €65 | -€3,970 | -98.4% |
| Suppliers | 440/4 | €4,035 | €65 | -€3,970 | -98.4% |
| Taxes, remuneration and social security | 45 | €22,638 | €23,414 | +€776 | +3.4% |
| Taxes | 450/3 | €22,638 | €23,414 | +€776 | +3.4% |
| Other amounts payable | 47/48 | €2,705 | €13,371 | +€10,666 | +394.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,161 | €3,740 | +€2,578 | +222.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €83,212 | €85,300 | +€2,088 | +2.5% |
| Operating profit (loss) | 9901 | €81,933 | €81,041 | -€892 | -1.1% |
| Financial income | 75/76B | €3,965 | €5,369 | +€1,405 | +35.4% |
| Recurring financial income | 75 | €3,965 | €5,369 | +€1,405 | +35.4% |
| Financial charges | 65/66B | €4,040 | €3,359 | -€681 | -16.9% |
| Recurring financial charges | 65 | €4,040 | €3,359 | -€681 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €81,857 | €83,051 | +€1,194 | +1.5% |
| Income taxes | 67/77 | €17,284 | €16,589 | -€695 | -4.0% |
| Profit (loss) for the period | 9904 | €64,573 | €66,462 | +€1,889 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,573 | €66,462 | +€1,889 | +2.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.