HEON 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.
HEON Consulting
Largest movements
- Receivables within one year +€88,077
up €88,077 (+2,105%), from €4,185 to €92,262
of which Other amounts receivable: +€66,475
- Cash -€53,405
down €53,405 (-79.7%), from €67,046 to €13,641
mainly Receivables within one year (-€88,077) and Contributions, distributions and other (-€80,427)
- Other debts +€80,427
new in 2025: €80,427
- Profit (loss) carried forward -€63,362
no longer reported in 2025 (was €63,362)
- Tax, wage and social debts +€18,337
up €18,337 (+1,319%), from €1,390 to €19,727
- Trade debts -€1,086
down €1,086 (-51.8%), from €2,096 to €1,010
- Gross operating margin +€16,108
up €16,108 (+319%), from €5,046 to €21,154
- Taxes +€3,737
up €3,737 (+269%), from €1,390 to €5,127
- Financial income +€1,896
up €1,896 (+6,164%), from €31 to €1,926
- Depreciation -€628
down €628 (-63.8%), from €984 to €356
- Other operating charges -€235
down €235 (-37.0%), from €635 to €400
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 | €71,847 | €106,163 | +€34,316 | +47.8% |
| Fixed assets | 21/28 | €617 | €261 | -€356 | -57.8% |
| Tangible fixed assets | 22/27 | €617 | €261 | -€356 | -57.8% |
| Plant, machinery and equipment | 23 | €617 | €261 | -€356 | -57.8% |
| Current assets | 29/58 | €71,230 | €105,902 | +€34,672 | +48.7% |
| Amounts receivable within one year | 40/41 | €4,185 | €92,262 | +€88,077 | +2,105% |
| Trade receivables | 40 | €2,411 | €24,014 | +€21,602 | +896% |
| Other amounts receivable | 41 | €1,773 | €68,248 | +€66,475 | +3,749% |
| Cash at bank and in hand | 54/58 | €67,046 | €13,641 | -€53,405 | -79.7% |
| Total equity and liabilities | 10/49 | €71,847 | €106,163 | +€34,316 | +47.8% |
| Equity | 10/15 | €68,362 | €5,000 | -€63,362 | -92.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,362 | - | -€63,362 | |
| Amounts payable | 17/49 | €3,485 | €101,163 | +€97,678 | +2,802% |
| Amounts payable within one year | 42/48 | €3,485 | €101,163 | +€97,678 | +2,802% |
| Trade debts | 44 | €2,096 | €1,010 | -€1,086 | -51.8% |
| Suppliers | 440/4 | €2,096 | €1,010 | -€1,086 | -51.8% |
| Taxes, remuneration and social security | 45 | €1,390 | €19,727 | +€18,337 | +1,319% |
| Taxes | 450/3 | €1,390 | €19,727 | +€18,337 | +1,319% |
| Other amounts payable | 47/48 | - | €80,427 | +€80,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €984 | €356 | -€628 | -63.8% |
| Other operating charges | 640/8 | €635 | €400 | -€235 | -37.0% |
| Gross operating margin | 9900 | €5,046 | €21,154 | +€16,108 | +319% |
| Operating profit (loss) | 9901 | €3,428 | €20,398 | +€16,970 | +495% |
| Financial income | 75/76B | €31 | €1,926 | +€1,896 | +6,164% |
| Recurring financial income | 75 | €31 | €1,926 | +€1,896 | +6,164% |
| Financial charges | 65/66B | €112 | €133 | +€20 | +18.0% |
| Recurring financial charges | 65 | €112 | €133 | +€20 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €3,346 | €22,191 | +€18,845 | +563% |
| Income taxes | 67/77 | €1,390 | €5,127 | +€3,737 | +269% |
| Profit (loss) for the period | 9904 | €1,956 | €17,065 | +€15,109 | +772% |
| Profit (loss) for the period to be appropriated | 9905 | €1,956 | €17,065 | +€15,109 | +772% |
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 18 October 2026 via checked.be.