Hensafe 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.
Hensafe Consulting
Largest movements
- Receivables within one year -€514,689
down €514,689 (-88.3%), from €582,775 to €68,086
of which Trade receivables: -€377,385
- Cash +€137,395
up €137,395 (+40.5%), from €339,082 to €476,477
mainly Receivables within one year (+€514,689) and Net result for the year (+€137,845)
- Tangible fixed assets +€21,542
up €21,542 (+5.4%), from €396,664 to €418,206
of which Furniture and vehicles: +€48,206
- Other debts -€497,210
down €497,210 (-86.7%), from €573,339 to €76,128
- Profit (loss) carried forward +€137,845
up €137,845 (+63.8%), from €216,019 to €353,864
- Trade debts +€52,446
up €52,446 (+212%), from €24,757 to €77,204
- Tax, wage and social debts -€33,375
down €33,375 (-24.8%), from €134,642 to €101,267
of which Remuneration and social security: -€34,344
- Gross operating margin +€486,664
up €486,664 (+48.3%), from €1.0m to €1.5m
- Staff costs +€458,559
up €458,559 (+67.5%), from €679,043 to €1.1m
- Taxes +€62,871
up €62,871 (+93.4%), from €67,344 to €130,215
- Other operating charges -€31,219
down €31,219 (-73.9%), from €42,228 to €11,010
- Write-downs -€15,100
down €15,100 (-47.8%), from €31,572 to €16,472
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 | €1,321,905 | €968,171 | -€353,734 | -26.8% |
| Fixed assets | 21/28 | €397,443 | €418,682 | +€21,239 | +5.3% |
| Intangible fixed assets | 21 | €559 | €255 | -€304 | -54.3% |
| Tangible fixed assets | 22/27 | €396,664 | €418,206 | +€21,542 | +5.4% |
| Land and buildings | 22 | €333,287 | €318,999 | -€14,288 | -4.3% |
| Plant, machinery and equipment | 23 | €4,254 | €3,154 | -€1,100 | -25.8% |
| Furniture and vehicles | 24 | €36,987 | €85,193 | +€48,206 | +130% |
| Other tangible fixed assets | 26 | €22,136 | €10,860 | -€11,276 | -50.9% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €924,462 | €549,490 | -€374,972 | -40.6% |
| Amounts receivable within one year | 40/41 | €582,775 | €68,086 | -€514,689 | -88.3% |
| Trade receivables | 40 | €445,471 | €68,086 | -€377,385 | -84.7% |
| Other amounts receivable | 41 | €137,304 | €0 | -€137,304 | -100% |
| Cash at bank and in hand | 54/58 | €339,082 | €476,477 | +€137,395 | +40.5% |
| Deferred charges and accrued income | 490/1 | €2,604 | €4,926 | +€2,322 | +89.2% |
| Total equity and liabilities | 10/49 | €1,321,905 | €968,171 | -€353,734 | -26.8% |
| Equity | 10/15 | €239,874 | €377,719 | +€137,845 | +57.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,255 | €5,255 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,395 | €3,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,019 | €353,864 | +€137,845 | +63.8% |
| Amounts payable | 17/49 | €1,082,031 | €590,452 | -€491,579 | -45.4% |
| Amounts payable after more than one year | 17 | €330,814 | €318,845 | -€11,969 | -3.6% |
| Financial debts | 170/4 | €330,814 | €318,845 | -€11,969 | -3.6% |
| Amounts payable within one year | 42/48 | €751,217 | €271,607 | -€479,610 | -63.8% |
| Current portion of amounts payable after more than one year | 42 | €18,479 | €17,008 | -€1,471 | -8.0% |
| Trade debts | 44 | €24,757 | €77,204 | +€52,446 | +212% |
| Suppliers | 440/4 | €24,757 | €77,204 | +€52,446 | +212% |
| Taxes, remuneration and social security | 45 | €134,642 | €101,267 | -€33,375 | -24.8% |
| Taxes | 450/3 | €100,148 | €101,117 | +€970 | +1.0% |
| Remuneration and social security | 454/9 | €34,494 | €150 | -€34,344 | -99.6% |
| Other amounts payable | 47/48 | €573,339 | €76,128 | -€497,210 | -86.7% |
| Remuneration, social security and pensions | 62 | €679,043 | €1,137,602 | +€458,559 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,768 | €51,996 | +€1,227 | +2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €31,572 | €16,472 | -€15,100 | -47.8% |
| Other operating charges | 640/8 | €42,228 | €11,010 | -€31,219 | -73.9% |
| Gross operating margin | 9900 | €1,008,354 | €1,495,018 | +€486,664 | +48.3% |
| Operating profit (loss) | 9901 | €204,743 | €277,938 | +€73,196 | +35.8% |
| Financial income | 75/76B | €372 | €0 | -€372 | -100% |
| Recurring financial income | 75 | €372 | €0 | -€372 | -100% |
| Financial charges | 65/66B | €11,816 | €9,878 | -€1,938 | -16.4% |
| Recurring financial charges | 65 | €11,816 | €9,878 | -€1,938 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €193,299 | €268,060 | +€74,762 | +38.7% |
| Income taxes | 67/77 | €67,344 | €130,215 | +€62,871 | +93.4% |
| Profit (loss) for the period | 9904 | €125,955 | €137,845 | +€11,890 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €125,955 | €137,845 | +€11,890 | +9.4% |
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.