HENNEBERT 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.
HENNEBERT CONSULTANCY
Largest movements
- Cash +€25,793
up €25,793 (+18.5%), from €139,482 to €165,275
mainly Net result for the year (+€45,305) and Deferred charges and accrued income (+€4,900)
- Receivables within one year +€14,391
up €14,391 (+85.7%), from €16,801 to €31,192
- Deferred charges and accrued income -€4,900
down €4,900 (-19.3%), from €25,346 to €20,446
- Profit (loss) carried forward +€45,305
up €45,305 (+31.4%), from €144,422 to €189,727
- Tax, wage and social debts -€11,610
down €11,610 (-35.7%), from €32,552 to €20,942
of which Taxes: -€9,335
- Gross operating margin -€27,499
down €27,499 (-30.4%), from €90,381 to €62,882
- Taxes -€5,758
down €5,758 (-31.1%), from €18,500 to €12,742
- Financial charges +€3,301
up €3,301 (+335%), from €984 to €4,284
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 | €184,296 | €220,843 | +€36,547 | +19.8% |
| Fixed assets | 21/28 | €2,666 | €3,929 | +€1,263 | +47.4% |
| Tangible fixed assets | 22/27 | €2,666 | €3,929 | +€1,263 | +47.4% |
| Plant, machinery and equipment | 23 | - | €2,024 | +€2,024 | |
| Furniture and vehicles | 24 | €2,666 | €1,905 | -€761 | -28.6% |
| Current assets | 29/58 | €181,630 | €216,913 | +€35,284 | +19.4% |
| Amounts receivable within one year | 40/41 | €16,801 | €31,192 | +€14,391 | +85.7% |
| Trade receivables | 40 | €16,801 | €31,192 | +€14,391 | +85.7% |
| Cash at bank and in hand | 54/58 | €139,482 | €165,275 | +€25,793 | +18.5% |
| Deferred charges and accrued income | 490/1 | €25,346 | €20,446 | -€4,900 | -19.3% |
| Total equity and liabilities | 10/49 | €184,296 | €220,843 | +€36,547 | +19.8% |
| Equity | 10/15 | €146,422 | €191,727 | +€45,305 | +30.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,422 | €189,727 | +€45,305 | +31.4% |
| Amounts payable | 17/49 | €37,874 | €29,115 | -€8,758 | -23.1% |
| Amounts payable within one year | 42/48 | €37,874 | €29,115 | -€8,758 | -23.1% |
| Trade debts | 44 | €1,023 | €2,984 | +€1,961 | +192% |
| Suppliers | 440/4 | €1,023 | €2,984 | +€1,961 | +192% |
| Taxes, remuneration and social security | 45 | €32,552 | €20,942 | -€11,610 | -35.7% |
| Taxes | 450/3 | €30,277 | €20,942 | -€9,335 | -30.8% |
| Remuneration and social security | 454/9 | €2,275 | - | -€2,275 | |
| Other amounts payable | 47/48 | €4,299 | €5,190 | +€891 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €785 | +€618 | +370% |
| Other operating charges | 640/8 | €936 | €350 | -€586 | -62.6% |
| Non-recurring operating charges | 66A | €11,611 | - | -€11,611 | |
| Gross operating margin | 9900 | €90,381 | €62,882 | -€27,499 | -30.4% |
| Operating profit (loss) | 9901 | €77,667 | €61,747 | -€15,920 | -20.5% |
| Financial income | 75/76B | €106 | €585 | +€479 | +451% |
| Recurring financial income | 75 | €106 | €585 | +€479 | +451% |
| Financial charges | 65/66B | €984 | €4,284 | +€3,301 | +335% |
| Recurring financial charges | 65 | €984 | €4,284 | +€3,301 | +335% |
| Profit (loss) for the period before taxes | 9903 | €76,789 | €58,048 | -€18,742 | -24.4% |
| Income taxes | 67/77 | €18,500 | €12,742 | -€5,758 | -31.1% |
| Profit (loss) for the period | 9904 | €58,289 | €45,305 | -€12,984 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,289 | €45,305 | -€12,984 | -22.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.