HERAN CONSULT: 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.
HERAN CONSULT
Largest movements
- Cash -€69,735
down €69,735 (-75.7%), from €92,175 to €22,440
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€5,411)
- Receivables within one year +€5,411
up €5,411 (+28.8%), from €18,820 to €24,231
of which Other amounts receivable: +€2,822
- Profit (loss) carried forward -€79,050
down €79,050 (-91.6%), from €86,283 to €7,234
- Other debts +€12,150
up €12,150 (+99.7%), from €12,183 to €24,333
- Tax, wage and social debts +€1,786
up €1,786 (+16.7%), from €10,695 to €12,481
of which Remuneration and social security: +€2,590
- Gross operating margin -€26,248
down €26,248 (-43.4%), from €60,447 to €34,199
- Taxes -€5,012
down €5,012 (-42.9%), from €11,686 to €6,674
- Financial charges -€804
down €804 (-15.3%), from €5,253 to €4,449
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 | €112,161 | €47,219 | -€64,942 | -57.9% |
| Fixed assets | 21/28 | €1,166 | €548 | -€618 | -53.0% |
| Tangible fixed assets | 22/27 | €1,166 | €548 | -€618 | -53.0% |
| Plant, machinery and equipment | 23 | €1,166 | €548 | -€618 | -53.0% |
| Current assets | 29/58 | €110,995 | €46,671 | -€64,324 | -58.0% |
| Amounts receivable within one year | 40/41 | €18,820 | €24,231 | +€5,411 | +28.8% |
| Trade receivables | 40 | €18,343 | €20,933 | +€2,590 | +14.1% |
| Other amounts receivable | 41 | €476 | €3,298 | +€2,822 | +592% |
| Cash at bank and in hand | 54/58 | €92,175 | €22,440 | -€69,735 | -75.7% |
| Total equity and liabilities | 10/49 | €112,161 | €47,219 | -€64,942 | -57.9% |
| Equity | 10/15 | €89,283 | €10,234 | -€79,050 | -88.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,283 | €7,234 | -€79,050 | -91.6% |
| Amounts payable | 17/49 | €22,878 | €36,985 | +€14,108 | +61.7% |
| Amounts payable within one year | 42/48 | €22,878 | €36,985 | +€14,108 | +61.7% |
| Trade debts | 44 | €0 | €172 | +€172 | |
| Suppliers | 440/4 | €0 | €172 | +€172 | |
| Taxes, remuneration and social security | 45 | €10,695 | €12,481 | +€1,786 | +16.7% |
| Taxes | 450/3 | €10,695 | €9,891 | -€804 | -7.5% |
| Remuneration and social security | 454/9 | - | €2,590 | +€2,590 | |
| Other amounts payable | 47/48 | €12,183 | €24,333 | +€12,150 | +99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €618 | €618 | = | 0.0% |
| Other operating charges | 640/8 | €1,568 | €1,559 | -€8 | -0.5% |
| Gross operating margin | 9900 | €60,447 | €34,199 | -€26,248 | -43.4% |
| Operating profit (loss) | 9901 | €58,262 | €32,022 | -€26,240 | -45.0% |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €5,253 | €4,449 | -€804 | -15.3% |
| Recurring financial charges | 65 | €5,253 | €4,449 | -€804 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €53,009 | €27,625 | -€25,385 | -47.9% |
| Income taxes | 67/77 | €11,686 | €6,674 | -€5,012 | -42.9% |
| Profit (loss) for the period | 9904 | €41,323 | €20,951 | -€20,373 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,323 | €20,951 | -€20,373 | -49.3% |
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 15 October 2026 via checked.be.