HECHAM 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.
HECHAM CONSULTING
Largest movements
- Receivables within one year -€17,062
down €17,062 (-34.1%), from €50,041 to €32,979
of which Other amounts receivable: -€17,062
- Accrued charges and deferred income -€21,498
no longer reported in 2024 (was €21,498)
- Profit (loss) carried forward +€4,188
up €4,188 (+6.1%), from €68,544 to €72,732
- Depreciation -€1,293
down €1,293 (-72.5%), from €1,783 to €490
- Gross operating margin +€909
up €909 (+18.1%), from €5,027 to €5,936
- Other operating charges +€245
up €245 (+111.9%), from €219 to €464
- Financial charges +€208
up €208 (+35.5%), from €586 to €794
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,145 | €104,593 | -€17,552 | -14.4% |
| Fixed assets | 21/28 | €2,088 | €1,598 | -€490 | -23.5% |
| Tangible fixed assets | 22/27 | €2,088 | €1,598 | -€490 | -23.5% |
| Furniture and vehicles | 24 | €2,088 | €1,598 | -€490 | -23.5% |
| Current assets | 29/58 | €120,057 | €102,995 | -€17,062 | -14.2% |
| Amounts receivable within one year | 40/41 | €50,041 | €32,979 | -€17,062 | -34.1% |
| Trade receivables | 40 | €21,078 | €21,078 | = | 0.0% |
| Other amounts receivable | 41 | €28,963 | €11,901 | -€17,062 | -58.9% |
| Cash at bank and in hand | 54/58 | €70,016 | €70,016 | = | 0.0% |
| Total equity and liabilities | 10/49 | €122,145 | €104,593 | -€17,552 | -14.4% |
| Equity | 10/15 | €69,944 | €74,132 | +€4,188 | +6.0% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,544 | €72,732 | +€4,188 | +6.1% |
| Amounts payable | 17/49 | €52,201 | €30,461 | -€21,740 | -41.6% |
| Amounts payable within one year | 42/48 | €30,703 | €30,461 | -€242 | -0.8% |
| Trade debts | 44 | €17,186 | €17,186 | = | 0.0% |
| Suppliers | 440/4 | €17,186 | €17,186 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,517 | €13,275 | -€242 | -1.8% |
| Taxes | 450/3 | €13,517 | €13,275 | -€242 | -1.8% |
| Accrued charges and deferred income | 492/3 | €21,498 | - | -€21,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,783 | €490 | -€1,293 | -72.5% |
| Other operating charges | 640/8 | €219 | €464 | +€245 | +111.9% |
| Gross operating margin | 9900 | €5,027 | €5,936 | +€909 | +18.1% |
| Operating profit (loss) | 9901 | €3,025 | €4,982 | +€1,957 | +64.7% |
| Financial charges | 65/66B | €586 | €794 | +€208 | +35.5% |
| Recurring financial charges | 65 | €586 | €794 | +€208 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €2,439 | €4,188 | +€1,749 | +71.7% |
| Profit (loss) for the period | 9904 | €2,439 | €4,188 | +€1,749 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,439 | €4,188 | +€1,749 | +71.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.