HenK 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.
HenK Consulting
Largest movements
- Cash -€11,112
down €11,112 (-12.6%), from €88,422 to €77,310
mainly Net result for the year (-€14,372) and Debts after one year (-€11,184)
- Tangible fixed assets -€8,245
down €8,245 (-23.3%), from €35,366 to €27,120
- Profit (loss) carried forward -€14,372
down €14,372 (-17.1%), from €83,954 to €69,582
- Debts after one year -€11,184
down €11,184 (-46.2%), from €24,232 to €13,048
- Tax, wage and social debts +€4,698
up €4,698 (+208%), from €2,253 to €6,951
- Gross operating margin -€28,850
down €28,850, from €28,161 to -€690
- Taxes -€3,590
down €3,590 (-92.9%), from €3,864 to €274
- Financial charges -€1,212
down €1,212 (-41.2%), from €2,943 to €1,732
- Depreciation +€282
up €282 (+2.7%), from €10,581 to €10,863
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 | €128,648 | €109,225 | -€19,423 | -15.1% |
| Fixed assets | 21/28 | €35,366 | €27,120 | -€8,245 | -23.3% |
| Tangible fixed assets | 22/27 | €35,366 | €27,120 | -€8,245 | -23.3% |
| Furniture and vehicles | 24 | €35,366 | €27,120 | -€8,245 | -23.3% |
| Current assets | 29/58 | €93,282 | €82,105 | -€11,178 | -12.0% |
| Amounts receivable within one year | 40/41 | €2,785 | €1,839 | -€946 | -34.0% |
| Trade receivables | 40 | €2,200 | €1,839 | -€361 | -16.4% |
| Other amounts receivable | 41 | €585 | €0 | -€585 | -100% |
| Cash at bank and in hand | 54/58 | €88,422 | €77,310 | -€11,112 | -12.6% |
| Deferred charges and accrued income | 490/1 | €2,076 | €2,956 | +€880 | +42.4% |
| Total equity and liabilities | 10/49 | €128,648 | €109,225 | -€19,423 | -15.1% |
| Equity | 10/15 | €87,954 | €73,582 | -€14,372 | -16.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,954 | €69,582 | -€14,372 | -17.1% |
| Amounts payable | 17/49 | €40,694 | €35,643 | -€5,050 | -12.4% |
| Amounts payable after more than one year | 17 | €24,232 | €13,048 | -€11,184 | -46.2% |
| Financial debts | 170/4 | €24,232 | €13,048 | -€11,184 | -46.2% |
| Amounts payable within one year | 42/48 | €14,157 | €20,912 | +€6,755 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | €11,184 | €11,184 | = | 0.0% |
| Financial debts | 43 | €74 | €263 | +€189 | +256% |
| Credit institutions | 430/8 | €74 | €263 | +€189 | +256% |
| Trade debts | 44 | €592 | €1,378 | +€786 | +133% |
| Suppliers | 440/4 | €592 | €1,378 | +€786 | +133% |
| Taxes, remuneration and social security | 45 | €2,253 | €6,951 | +€4,698 | +208% |
| Taxes | 450/3 | €2,253 | €6,951 | +€4,698 | +208% |
| Other amounts payable | 47/48 | €54 | €1,137 | +€1,082 | +1,992% |
| Accrued charges and deferred income | 492/3 | €2,304 | €1,683 | -€621 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,581 | €10,863 | +€282 | +2.7% |
| Other operating charges | 640/8 | €945 | €818 | -€127 | -13.4% |
| Gross operating margin | 9900 | €28,161 | -€690 | -€28,850 | |
| Operating profit (loss) | 9901 | €16,634 | -€12,371 | -€29,005 | |
| Financial income | 75/76B | €12 | €5 | -€8 | -61.2% |
| Recurring financial income | 75 | €12 | €5 | -€8 | -61.2% |
| Financial charges | 65/66B | €2,943 | €1,732 | -€1,212 | -41.2% |
| Recurring financial charges | 65 | €2,943 | €1,732 | -€1,212 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €13,703 | -€14,098 | -€27,801 | |
| Income taxes | 67/77 | €3,864 | €274 | -€3,590 | -92.9% |
| Profit (loss) for the period | 9904 | €9,839 | -€14,372 | -€24,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,839 | -€14,372 | -€24,211 |
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 17 October 2026 via checked.be.