HEJER 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.
HEJER CONSULTING
Largest movements
- Receivables within one year +€13,484
up €13,484 (+147%), from €9,204 to €22,688
- Current investments +€10,000
new in 2026: €10,000
- Cash -€3,737
down €3,737 (-8.8%), from €42,552 to €38,815
mainly Receivables within one year (-€13,484) and Current investments (-€10,000)
- Reserves +€19,567
up €19,567 (+52.7%), from €37,138 to €56,705
- Tax, wage and social debts +€3,547
up €3,547 (+34.6%), from €10,255 to €13,802
- Other debts -€2,784
down €2,784 (-76.7%), from €3,628 to €845
- Gross operating margin +€14,959
up €14,959 (+111%), from €13,446 to €28,404
- Taxes +€2,888
up €2,888 (+79.0%), from €3,655 to €6,542
- Financial charges +€819
up €819 (+165%), from €497 to €1,316
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,303 | €72,356 | +€20,053 | +38.3% |
| Current assets | 29/58 | €52,303 | €72,356 | +€20,053 | +38.3% |
| Amounts receivable within one year | 40/41 | €9,204 | €22,688 | +€13,484 | +147% |
| Trade receivables | 40 | €9,204 | €22,688 | +€13,484 | +147% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €42,552 | €38,815 | -€3,737 | -8.8% |
| Deferred charges and accrued income | 490/1 | €548 | €854 | +€306 | +55.9% |
| Total equity and liabilities | 10/49 | €52,303 | €72,356 | +€20,053 | +38.3% |
| Equity | 10/15 | €37,638 | €57,205 | +€19,567 | +52.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €37,138 | €56,705 | +€19,567 | +52.7% |
| Distributable reserves | 133 | €37,138 | €56,705 | +€19,567 | +52.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,666 | €15,151 | +€486 | +3.3% |
| Amounts payable within one year | 42/48 | €14,238 | €15,151 | +€914 | +6.4% |
| Trade debts | 44 | €355 | €505 | +€150 | +42.3% |
| Suppliers | 440/4 | €355 | €505 | +€150 | +42.3% |
| Taxes, remuneration and social security | 45 | €10,255 | €13,802 | +€3,547 | +34.6% |
| Taxes | 450/3 | €10,255 | €13,802 | +€3,547 | +34.6% |
| Other amounts payable | 47/48 | €3,628 | €845 | -€2,784 | -76.7% |
| Accrued charges and deferred income | 492/3 | €428 | €0 | -€428 | -100% |
| Other operating charges | 640/8 | €258 | €244 | -€14 | -5.4% |
| Gross operating margin | 9900 | €13,446 | €28,404 | +€14,959 | +111% |
| Operating profit (loss) | 9901 | €13,188 | €28,160 | +€14,972 | +114% |
| Financial income | 75/76B | - | €98 | +€98 | |
| Recurring financial income | 75 | - | €98 | +€98 | |
| Financial charges | 65/66B | €497 | €1,316 | +€819 | +165% |
| Recurring financial charges | 65 | €497 | €1,316 | +€819 | +165% |
| Profit (loss) for the period before taxes | 9903 | €12,691 | €26,943 | +€14,252 | +112% |
| Income taxes | 67/77 | €3,655 | €6,542 | +€2,888 | +79.0% |
| Profit (loss) for the period | 9904 | €9,036 | €20,400 | +€11,364 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €9,036 | €20,400 | +€11,364 | +126% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.