HERBA 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.
HERBA CONSULT
Largest movements
- Cash -€55,126
down €55,126 (-67.7%), from €81,370 to €26,244
mainly Contributions, distributions and other (-€67,482) and Debts after one year (-€45,742)
- Tangible fixed assets -€15,931
down €15,931 (-5.2%), from €306,219 to €290,288
of which Land and buildings: -€15,559
- Debts after one year -€45,742
down €45,742 (-31.7%), from €144,161 to €98,418
- Reserves -€22,656
down €22,656 (-11.4%), from €198,037 to €175,381
- Other debts -€6,383
down €6,383 (-100.0%), from €6,383 to €0
- Staff costs -€2,186
down €2,186 (-100.0%), from €2,186 to €0
- Financial income +€1,921
up €1,921, from €0 to €1,921
- Taxes +€1,570
up €1,570 (+7.2%), from €21,955 to €23,525
- Financial charges -€1,429
down €1,429 (-23.1%), from €6,190 to €4,762
- Other operating charges +€1,089
up €1,089 (+72.7%), from €1,499 to €2,588
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.
Cash bridge derived
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 | €584,627 | €514,134 | -€70,493 | -12.1% |
| Fixed assets | 21/28 | €485,651 | €469,720 | -€15,931 | -3.3% |
| Tangible fixed assets | 22/27 | €306,219 | €290,288 | -€15,931 | -5.2% |
| Land and buildings | 22 | €305,225 | €289,667 | -€15,559 | -5.1% |
| Furniture and vehicles | 24 | €994 | €621 | -€373 | -37.5% |
| Financial fixed assets | 28 | €179,432 | €179,432 | = | 0.0% |
| Current assets | 29/58 | €98,976 | €44,414 | -€54,562 | -55.1% |
| Amounts receivable within one year | 40/41 | €17,606 | €18,170 | +€564 | +3.2% |
| Trade receivables | 40 | €17,606 | €17,606 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €564 | +€564 | |
| Cash at bank and in hand | 54/58 | €81,370 | €26,244 | -€55,126 | -67.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €584,627 | €514,134 | -€70,493 | -12.1% |
| Equity | 10/15 | €344,993 | €322,337 | -€22,656 | -6.6% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €198,037 | €175,381 | -€22,656 | -11.4% |
| Distributable reserves | 133 | €198,037 | €175,381 | -€22,656 | -11.4% |
| Profit (loss) carried forward | 14 | €124,956 | €124,956 | = | 0.0% |
| Amounts payable | 17/49 | €239,634 | €191,797 | -€47,837 | -20.0% |
| Amounts payable after more than one year | 17 | €144,161 | €98,418 | -€45,742 | -31.7% |
| Financial debts | 170/4 | €144,161 | €98,418 | -€45,742 | -31.7% |
| Amounts payable within one year | 42/48 | €95,473 | €93,378 | -€2,095 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €59,798 | €60,742 | +€945 | +1.6% |
| Trade debts | 44 | €576 | €3,366 | +€2,790 | +484.2% |
| Suppliers | 440/4 | €576 | €3,366 | +€2,790 | +484.2% |
| Taxes, remuneration and social security | 45 | €28,716 | €29,270 | +€554 | +1.9% |
| Taxes | 450/3 | €28,716 | €29,270 | +€554 | +1.9% |
| Other amounts payable | 47/48 | €6,383 | €0 | -€6,383 | -100.0% |
| Non-recurring operating income | 76A | €6,877 | €0 | -€6,877 | -100.0% |
| Remuneration, social security and pensions | 62 | €2,186 | €0 | -€2,186 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,932 | €15,931 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,499 | €2,588 | +€1,089 | +72.7% |
| Gross operating margin | 9900 | €90,432 | €89,712 | -€720 | -0.8% |
| Operating profit (loss) | 9901 | €70,816 | €71,192 | +€377 | +0.5% |
| Financial income | 75/76B | €0 | €1,921 | +€1,921 | |
| Recurring financial income | 75 | €0 | €1,921 | +€1,921 | |
| Financial charges | 65/66B | €6,190 | €4,762 | -€1,429 | -23.1% |
| Recurring financial charges | 65 | €6,190 | €4,762 | -€1,429 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €64,625 | €68,351 | +€3,726 | +5.8% |
| Income taxes | 67/77 | €21,955 | €23,525 | +€1,570 | +7.2% |
| Profit (loss) for the period | 9904 | €42,671 | €44,826 | +€2,156 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,671 | €44,826 | +€2,156 | +5.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.