HENRI 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.
HENRI CONSULTING
Largest movements
- Receivables within one year +€25,967
up €25,967 (+27.4%), from €94,815 to €120,782
of which Other amounts receivable: +€22,988
- Cash +€3,976
up €3,976 (+27.1%), from €14,660 to €18,636
mainly Other debts (+€60,976) and Net result for the year (+€35,580)
- Tangible fixed assets +€3,689
new in 2025: €3,689
of which Plant, machinery and equipment: +€2,045
- Other debts +€60,976
new in 2025: €60,976
- Reserves -€25,395
down €25,395 (-32.9%), from €77,183 to €51,788
- Trade debts -€6,234
down €6,234 (-81.4%), from €7,656 to €1,421
- Tax, wage and social debts +€4,286
up €4,286 (+19.8%), from €21,635 to €25,922
- Gross operating margin +€7,481
up €7,481 (+18.1%), from €41,427 to €48,909
- Taxes +€2,468
up €2,468 (+26.1%), from €9,469 to €11,937
- Financial charges +€1,915
up €1,915 (+230%), from €834 to €2,748
- Other operating charges -€1,452
down €1,452 (-65.6%), from €2,211 to €760
- Financial income +€1,121
up €1,121 (+83.1%), from €1,349 to €2,470
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 | €109,475 | €143,107 | +€33,632 | +30.7% |
| Fixed assets | 21/28 | - | €3,689 | +€3,689 | |
| Tangible fixed assets | 22/27 | - | €3,689 | +€3,689 | |
| Plant, machinery and equipment | 23 | - | €2,045 | +€2,045 | |
| Furniture and vehicles | 24 | - | €1,644 | +€1,644 | |
| Current assets | 29/58 | €109,475 | €139,418 | +€29,943 | +27.4% |
| Amounts receivable within one year | 40/41 | €94,815 | €120,782 | +€25,967 | +27.4% |
| Trade receivables | 40 | €33,322 | €36,300 | +€2,978 | +8.9% |
| Other amounts receivable | 41 | €61,493 | €84,482 | +€22,988 | +37.4% |
| Cash at bank and in hand | 54/58 | €14,660 | €18,636 | +€3,976 | +27.1% |
| Total equity and liabilities | 10/49 | €109,475 | €143,107 | +€33,632 | +30.7% |
| Equity | 10/15 | €80,183 | €54,788 | -€25,395 | -31.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €77,183 | €51,788 | -€25,395 | -32.9% |
| Distributable reserves | 133 | €77,183 | €51,788 | -€25,395 | -32.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €29,291 | €88,318 | +€59,027 | +202% |
| Amounts payable within one year | 42/48 | €29,291 | €88,318 | +€59,027 | +202% |
| Trade debts | 44 | €7,656 | €1,421 | -€6,234 | -81.4% |
| Suppliers | 440/4 | €7,656 | €1,421 | -€6,234 | -81.4% |
| Taxes, remuneration and social security | 45 | €21,635 | €25,922 | +€4,286 | +19.8% |
| Taxes | 450/3 | €21,635 | €25,922 | +€4,286 | +19.8% |
| Other amounts payable | 47/48 | - | €60,976 | +€60,976 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €353 | +€353 | |
| Other operating charges | 640/8 | €2,211 | €760 | -€1,452 | -65.6% |
| Gross operating margin | 9900 | €41,427 | €48,909 | +€7,481 | +18.1% |
| Operating profit (loss) | 9901 | €39,216 | €47,796 | +€8,580 | +21.9% |
| Financial income | 75/76B | €1,349 | €2,470 | +€1,121 | +83.1% |
| Recurring financial income | 75 | €1,349 | €2,470 | +€1,121 | +83.1% |
| Financial charges | 65/66B | €834 | €2,748 | +€1,915 | +230% |
| Recurring financial charges | 65 | €834 | €2,748 | +€1,915 | +230% |
| Profit (loss) for the period before taxes | 9903 | €39,731 | €47,517 | +€7,786 | +19.6% |
| Income taxes | 67/77 | €9,469 | €11,937 | +€2,468 | +26.1% |
| Profit (loss) for the period | 9904 | €30,262 | €35,580 | +€5,318 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,262 | €35,580 | +€5,318 | +17.6% |
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 27 October 2026 via checked.be.