HERICIUS 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.
HERICIUS CONSULTING
Largest movements
- Cash +€10,334
up €10,334 (+8.2%), from €125,305 to €135,639
mainly Net result for the year (+€30,430) and Depreciation (+€1,358)
- Reserves +€29,000
up €29,000 (+39.4%), from €73,521 to €102,521
- Profit (loss) carried forward -€15,870
down €15,870 (-50.5%), from €31,451 to €15,582
- Tax, wage and social debts -€2,180
down €2,180 (-14.8%), from €14,704 to €12,524
- Gross operating margin -€7,873
down €7,873 (-14.6%), from €54,068 to €46,195
- Taxes -€2,435
down €2,435 (-15.4%), from €15,816 to €13,381
- Other operating charges +€681
up €681 (+149%), from €458 to €1,139
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 | €138,384 | €149,925 | +€11,542 | +8.3% |
| Fixed assets | 21/28 | €2,856 | €2,960 | +€104 | +3.6% |
| Tangible fixed assets | 22/27 | €2,856 | €2,960 | +€104 | +3.6% |
| Plant, machinery and equipment | 23 | €593 | €0 | -€593 | -100% |
| Furniture and vehicles | 24 | €2,263 | €2,960 | +€697 | +30.8% |
| Current assets | 29/58 | €135,528 | €146,966 | +€11,438 | +8.4% |
| Amounts receivable within one year | 40/41 | €9,520 | €9,354 | -€166 | -1.7% |
| Trade receivables | 40 | €9,520 | €9,234 | -€285 | -3.0% |
| Other amounts receivable | 41 | €0 | €119 | +€119 | |
| Cash at bank and in hand | 54/58 | €125,305 | €135,639 | +€10,334 | +8.2% |
| Deferred charges and accrued income | 490/1 | €703 | €1,973 | +€1,270 | +181% |
| Total equity and liabilities | 10/49 | €138,384 | €149,925 | +€11,542 | +8.3% |
| Equity | 10/15 | €119,232 | €132,363 | +€13,130 | +11.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €73,521 | €102,521 | +€29,000 | +39.4% |
| Distributable reserves | 133 | €73,521 | €102,521 | +€29,000 | +39.4% |
| Profit (loss) carried forward | 14 | €31,451 | €15,582 | -€15,870 | -50.5% |
| Amounts payable | 17/49 | €19,151 | €17,563 | -€1,589 | -8.3% |
| Amounts payable within one year | 42/48 | €19,151 | €17,563 | -€1,589 | -8.3% |
| Trade debts | 44 | €4,180 | €4,980 | +€800 | +19.1% |
| Suppliers | 440/4 | €4,180 | €4,980 | +€800 | +19.1% |
| Taxes, remuneration and social security | 45 | €14,704 | €12,524 | -€2,180 | -14.8% |
| Taxes | 450/3 | €14,704 | €12,524 | -€2,180 | -14.8% |
| Other amounts payable | 47/48 | €268 | €59 | -€209 | -78.1% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €1,358 | +€238 | +21.3% |
| Other operating charges | 640/8 | €458 | €1,139 | +€681 | +149% |
| Gross operating margin | 9900 | €54,068 | €46,195 | -€7,873 | -14.6% |
| Operating profit (loss) | 9901 | €52,491 | €43,698 | -€8,793 | -16.8% |
| Financial income | 75/76B | €181 | €407 | +€225 | +124% |
| Recurring financial income | 75 | €181 | €407 | +€225 | +124% |
| Financial charges | 65/66B | €162 | €293 | +€131 | +81.3% |
| Recurring financial charges | 65 | €162 | €293 | +€131 | +81.3% |
| Profit (loss) for the period before taxes | 9903 | €52,510 | €43,811 | -€8,699 | -16.6% |
| Income taxes | 67/77 | €15,816 | €13,381 | -€2,435 | -15.4% |
| Profit (loss) for the period | 9904 | €36,694 | €30,430 | -€6,264 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,694 | €30,430 | -€6,264 | -17.1% |
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 25 October 2026 via checked.be.