Herla 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.
Herla Consulting
Largest movements
- Tangible fixed assets +€50,613
up €50,613 (+3,539%), from €1,430 to €52,043
- Cash +€44,629
up €44,629 (+53.8%), from €83,020 to €127,649
mainly Net result for the year (+€65,127) and Debts after one year (+€27,240)
- Receivables within one year -€2,093
down €2,093 (-12.4%), from €16,827 to €14,734
of which Trade receivables: -€4,132
- Reserves +€65,127
up €65,127 (+99.8%), from €65,259 to €130,387
- Debts after one year +€27,240
new in 2025: €27,240
- Current portion of long-term debt +€7,012
new in 2025: €7,012
- Tax, wage and social debts -€5,194
down €5,194 (-15.9%), from €32,658 to €27,464
of which Taxes: -€5,120
- Gross operating margin +€5,223
up €5,223 (+6.3%), from €82,626 to €87,849
- Depreciation +€4,522
up €4,522 (+615%), from €736 to €5,258
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 | €101,277 | €196,014 | +€94,737 | +93.5% |
| Fixed assets | 21/28 | €1,430 | €52,043 | +€50,613 | +3,539% |
| Tangible fixed assets | 22/27 | €1,430 | €52,043 | +€50,613 | +3,539% |
| Furniture and vehicles | 24 | €1,430 | €52,043 | +€50,613 | +3,539% |
| Current assets | 29/58 | €99,847 | €143,972 | +€44,124 | +44.2% |
| Amounts receivable within one year | 40/41 | €16,827 | €14,734 | -€2,093 | -12.4% |
| Trade receivables | 40 | €15,761 | €11,628 | -€4,132 | -26.2% |
| Other amounts receivable | 41 | €1,067 | €3,106 | +€2,039 | +191% |
| Cash at bank and in hand | 54/58 | €83,020 | €127,649 | +€44,629 | +53.8% |
| Deferred charges and accrued income | 490/1 | - | €1,588 | +€1,588 | |
| Total equity and liabilities | 10/49 | €101,277 | €196,014 | +€94,737 | +93.5% |
| Equity | 10/15 | €68,259 | €133,387 | +€65,127 | +95.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,259 | €130,387 | +€65,127 | +99.8% |
| Distributable reserves | 133 | €65,259 | €130,387 | +€65,127 | +99.8% |
| Amounts payable | 17/49 | €33,018 | €62,628 | +€29,610 | +89.7% |
| Amounts payable after more than one year | 17 | - | €27,240 | +€27,240 | |
| Financial debts | 170/4 | - | €27,240 | +€27,240 | |
| Amounts payable within one year | 42/48 | €33,018 | €35,388 | +€2,370 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,012 | +€7,012 | |
| Trade debts | 44 | €360 | €912 | +€552 | +153% |
| Suppliers | 440/4 | €360 | €912 | +€552 | +153% |
| Taxes, remuneration and social security | 45 | €32,658 | €27,464 | -€5,194 | -15.9% |
| Taxes | 450/3 | €30,073 | €24,954 | -€5,120 | -17.0% |
| Remuneration and social security | 454/9 | €2,585 | €2,510 | -€74 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €736 | €5,258 | +€4,522 | +615% |
| Gross operating margin | 9900 | €82,626 | €87,849 | +€5,223 | +6.3% |
| Operating profit (loss) | 9901 | €81,890 | €82,591 | +€701 | +0.9% |
| Financial income | 75/76B | - | €113 | +€113 | |
| Recurring financial income | 75 | - | €113 | +€113 | |
| Financial charges | 65/66B | €82 | €786 | +€704 | +857% |
| Recurring financial charges | 65 | €82 | €786 | +€704 | +857% |
| Profit (loss) for the period before taxes | 9903 | €81,808 | €81,918 | +€110 | +0.1% |
| Income taxes | 67/77 | €16,548 | €16,790 | +€242 | +1.5% |
| Profit (loss) for the period | 9904 | €65,259 | €65,127 | -€132 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,259 | €65,127 | -€132 | -0.2% |
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 24 October 2026 via checked.be.