HENNING CONSULTANCY & EVENTS: 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.
HENNING CONSULTANCY & EVENTS
Largest movements
- Receivables within one year -€37,057
down €37,057 (-71.8%), from €51,585 to €14,528
of which Other amounts receivable: -€21,957
- Cash +€12,600
up €12,600 (+50.5%), from €24,960 to €37,560
mainly Net result for the year (+€85,564) and Receivables within one year (+€37,057)
- Deferred charges and accrued income +€2,087
up €2,087 (+71.0%), from €2,940 to €5,027
- Profit (loss) carried forward -€35,136
down €35,136 (-100%), from €35,136 to €0
- Other debts +€26,741
up €26,741 (+45.5%), from €58,824 to €85,564
- Trade debts -€14,960
down €14,960 (-82.8%), from €18,078 to €3,118
- Tax, wage and social debts +€6,949
up €6,949 (+97.2%), from €7,151 to €14,100
- Current portion of long-term debt -€4,779
down €4,779 (-48.4%), from €9,878 to €5,099
- Gross operating margin +€15,380
up €15,380 (+14.5%), from €105,976 to €121,356
- Other operating charges -€13,495
down €13,495 (-88.3%), from €15,285 to €1,790
- Taxes +€11,237
up €11,237 (+58.0%), from €19,372 to €30,608
- Depreciation -€2,035
down €2,035 (-89.8%), from €2,265 to €231
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 | €129,066 | €107,911 | -€21,155 | -16.4% |
| Fixed assets | 21/28 | €49,581 | €50,797 | +€1,215 | +2.5% |
| Tangible fixed assets | 22/27 | €49,581 | €50,797 | +€1,215 | +2.5% |
| Plant, machinery and equipment | 23 | €4,039 | €3,815 | -€224 | -5.6% |
| Furniture and vehicles | 24 | €3,542 | €0 | -€3,542 | -100% |
| Other tangible fixed assets | 26 | €42,000 | €46,982 | +€4,982 | +11.9% |
| Current assets | 29/58 | €79,485 | €57,114 | -€22,370 | -28.1% |
| Amounts receivable within one year | 40/41 | €51,585 | €14,528 | -€37,057 | -71.8% |
| Trade receivables | 40 | €15,125 | €25 | -€15,100 | -99.8% |
| Other amounts receivable | 41 | €36,460 | €14,503 | -€21,957 | -60.2% |
| Cash at bank and in hand | 54/58 | €24,960 | €37,560 | +€12,600 | +50.5% |
| Deferred charges and accrued income | 490/1 | €2,940 | €5,027 | +€2,087 | +71.0% |
| Total equity and liabilities | 10/49 | €129,066 | €107,911 | -€21,155 | -16.4% |
| Equity | 10/15 | €35,136 | €0 | -€35,136 | -100% |
| Profit (loss) carried forward | 14 | €35,136 | €0 | -€35,136 | -100% |
| Amounts payable | 17/49 | €93,930 | €107,911 | +€13,982 | +14.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €93,930 | €107,911 | +€13,982 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €9,878 | €5,099 | -€4,779 | -48.4% |
| Trade debts | 44 | €18,078 | €3,118 | -€14,960 | -82.8% |
| Suppliers | 440/4 | €18,078 | €3,118 | -€14,960 | -82.8% |
| Advances received on contracts in progress | 46 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €7,151 | €14,100 | +€6,949 | +97.2% |
| Taxes | 450/3 | €7,151 | €14,100 | +€6,949 | +97.2% |
| Other amounts payable | 47/48 | €58,824 | €85,564 | +€26,741 | +45.5% |
| Non-recurring operating income | 76A | - | €2,257 | +€2,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,265 | €231 | -€2,035 | -89.8% |
| Other operating charges | 640/8 | €15,285 | €1,790 | -€13,495 | -88.3% |
| Non-recurring operating charges | 66A | €380 | €0 | -€380 | -100% |
| Gross operating margin | 9900 | €105,976 | €121,356 | +€15,380 | +14.5% |
| Operating profit (loss) | 9901 | €88,045 | €119,335 | +€31,290 | +35.5% |
| Financial income | 75/76B | €1,726 | €1,305 | -€421 | -24.4% |
| Recurring financial income | 75 | €1,726 | €1,305 | -€421 | -24.4% |
| Financial charges | 65/66B | €5,308 | €4,467 | -€841 | -15.8% |
| Recurring financial charges | 65 | €5,308 | €4,467 | -€841 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €84,463 | €116,172 | +€31,709 | +37.5% |
| Income taxes | 67/77 | €19,372 | €30,608 | +€11,237 | +58.0% |
| Profit (loss) for the period | 9904 | €65,092 | €85,564 | +€20,473 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,092 | €85,564 | +€20,473 | +31.5% |
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 1 November 2026 via checked.be.