HENDRICKX CONSULTANCY: 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.
HENDRICKX CONSULTANCY
Largest movements
- Cash +€17,451
up €17,451 (+95.0%), from €18,364 to €35,814
mainly Net result for the year (+€39,764) and Depreciation (+€28,968)
- Profit (loss) carried forward +€39,764
up €39,764 (+13.8%), from €289,190 to €328,954
- Debts after one year -€37,682
down €37,682 (-4.6%), from €814,410 to €776,728
- Financial income -€50,264
down €50,264 (-50.1%), from €100,366 to €50,102
- Gross operating margin -€20,544
down €20,544 (-29.2%), from €70,274 to €49,729
- Other operating charges -€11,636
down €11,636 (-86.7%), from €13,415 to €1,779
- Financial charges -€5,174
down €5,174 (-16.3%), from €31,649 to €26,474
- Taxes +€2,394
up €2,394 (+529%), from €453 to €2,847
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 | €1,232,039 | €1,238,517 | +€6,478 | +0.5% |
| Fixed assets | 21/28 | €1,176,070 | €1,165,457 | -€10,613 | -0.9% |
| Tangible fixed assets | 22/27 | €1,015,653 | €1,005,041 | -€10,613 | -1.0% |
| Land and buildings | 22 | €964,500 | €955,182 | -€9,317 | -1.0% |
| Plant, machinery and equipment | 23 | €21,340 | €23,314 | +€1,973 | +9.2% |
| Furniture and vehicles | 24 | €29,813 | €26,545 | -€3,269 | -11.0% |
| Financial fixed assets | 28 | €160,417 | €160,417 | = | 0.0% |
| Current assets | 29/58 | €55,969 | €73,060 | +€17,091 | +30.5% |
| Amounts receivable within one year | 40/41 | €37,605 | €37,246 | -€360 | -1.0% |
| Trade receivables | 40 | €17,287 | €16,083 | -€1,204 | -7.0% |
| Other amounts receivable | 41 | €20,318 | €21,162 | +€844 | +4.2% |
| Cash at bank and in hand | 54/58 | €18,364 | €35,814 | +€17,451 | +95.0% |
| Total equity and liabilities | 10/49 | €1,232,039 | €1,238,517 | +€6,478 | +0.5% |
| Equity | 10/15 | €309,650 | €349,414 | +€39,764 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €289,190 | €328,954 | +€39,764 | +13.8% |
| Amounts payable | 17/49 | €922,389 | €889,104 | -€33,285 | -3.6% |
| Amounts payable after more than one year | 17 | €814,410 | €776,728 | -€37,682 | -4.6% |
| Financial debts | 170/4 | €814,410 | €776,728 | -€37,682 | -4.6% |
| Amounts payable within one year | 42/48 | €103,213 | €108,149 | +€4,936 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €36,690 | €37,682 | +€992 | +2.7% |
| Financial debts | 43 | €7,602 | €7,558 | -€44 | -0.6% |
| Other loans | 439 | €7,602 | €7,558 | -€44 | -0.6% |
| Trade debts | 44 | €3,049 | €2,839 | -€209 | -6.9% |
| Suppliers | 440/4 | €3,049 | €2,839 | -€209 | -6.9% |
| Taxes, remuneration and social security | 45 | €9,214 | €9,274 | +€60 | +0.6% |
| Taxes | 450/3 | €6,964 | €7,024 | +€60 | +0.9% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €46,658 | €50,796 | +€4,138 | +8.9% |
| Accrued charges and deferred income | 492/3 | €4,766 | €4,227 | -€539 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,133 | €28,968 | -€2,166 | -7.0% |
| Other operating charges | 640/8 | €13,415 | €1,779 | -€11,636 | -86.7% |
| Gross operating margin | 9900 | €70,274 | €49,729 | -€20,544 | -29.2% |
| Operating profit (loss) | 9901 | €25,725 | €18,983 | -€6,742 | -26.2% |
| Financial income | 75/76B | €100,366 | €50,102 | -€50,264 | -50.1% |
| Recurring financial income | 75 | €100,366 | €50,102 | -€50,264 | -50.1% |
| Financial charges | 65/66B | €31,649 | €26,474 | -€5,174 | -16.3% |
| Recurring financial charges | 65 | €31,649 | €26,474 | -€5,174 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €94,443 | €42,611 | -€51,832 | -54.9% |
| Income taxes | 67/77 | €453 | €2,847 | +€2,394 | +529% |
| Profit (loss) for the period | 9904 | €93,990 | €39,764 | -€54,226 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93,990 | €39,764 | -€54,226 | -57.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.