HERMAN CLAES CONSULTANCY: 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.
HERMAN CLAES CONSULTANCY
Largest movements
- Cash +€30,220
up €30,220 (+69.4%), from €43,537 to €73,757
mainly Net result for the year (+€16,817) and Receivables within one year (+€11,592)
- Receivables within one year -€11,592
down €11,592 (-100%), from €11,592 to €0
- Deferred charges and accrued income -€2,410
down €2,410 (-8.0%), from €30,079 to €27,669
- Tangible fixed assets -€1,085
down €1,085 (-21.0%), from €5,160 to €4,074
of which Furniture and vehicles: -€753
- Reserves +€16,817
up €16,817 (+24.3%), from €69,138 to €85,955
- Tax, wage and social debts -€2,736
down €2,736 (-37.0%), from €7,389 to €4,653
- Gross operating margin +€15,289
up €15,289 (+73.0%), from €20,931 to €36,220
- Taxes +€4,715
up €4,715 (+145%), from €3,245 to €7,960
- Other operating charges -€2,156
down €2,156 (-33.5%), from €6,442 to €4,286
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 | €91,518 | €106,051 | +€14,533 | +15.9% |
| Fixed assets | 21/28 | €6,310 | €4,624 | -€1,685 | -26.7% |
| Tangible fixed assets | 22/27 | €5,160 | €4,074 | -€1,085 | -21.0% |
| Plant, machinery and equipment | 23 | €1,412 | €1,080 | -€333 | -23.6% |
| Furniture and vehicles | 24 | €3,748 | €2,995 | -€753 | -20.1% |
| Financial fixed assets | 28 | €1,150 | €550 | -€600 | -52.2% |
| Current assets | 29/58 | €85,208 | €101,426 | +€16,218 | +19.0% |
| Amounts receivable within one year | 40/41 | €11,592 | €0 | -€11,592 | -100% |
| Trade receivables | 40 | €11,592 | €0 | -€11,592 | -100% |
| Cash at bank and in hand | 54/58 | €43,537 | €73,757 | +€30,220 | +69.4% |
| Deferred charges and accrued income | 490/1 | €30,079 | €27,669 | -€2,410 | -8.0% |
| Total equity and liabilities | 10/49 | €91,518 | €106,051 | +€14,533 | +15.9% |
| Equity | 10/15 | €79,138 | €95,955 | +€16,817 | +21.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €69,138 | €85,955 | +€16,817 | +24.3% |
| Distributable reserves | 133 | €69,138 | €85,955 | +€16,817 | +24.3% |
| Amounts payable | 17/49 | €12,380 | €10,096 | -€2,285 | -18.5% |
| Amounts payable within one year | 42/48 | €12,380 | €10,096 | -€2,285 | -18.5% |
| Trade debts | 44 | €386 | €886 | +€500 | +129% |
| Suppliers | 440/4 | €386 | €886 | +€500 | +129% |
| Taxes, remuneration and social security | 45 | €7,389 | €4,653 | -€2,736 | -37.0% |
| Taxes | 450/3 | €7,389 | €4,653 | -€2,736 | -37.0% |
| Other amounts payable | 47/48 | €4,605 | €4,557 | -€48 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,354 | €2,514 | +€160 | +6.8% |
| Other operating charges | 640/8 | €6,442 | €4,286 | -€2,156 | -33.5% |
| Gross operating margin | 9900 | €20,931 | €36,220 | +€15,289 | +73.0% |
| Operating profit (loss) | 9901 | €12,134 | €29,420 | +€17,285 | +142% |
| Financial income | 75/76B | €1 | €36 | +€36 | +7,180% |
| Recurring financial income | 75 | €1 | €36 | +€36 | +7,180% |
| Financial charges | 65/66B | €4,913 | €4,679 | -€234 | -4.8% |
| Recurring financial charges | 65 | €4,913 | €4,679 | -€234 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €7,222 | €24,777 | +€17,555 | +243% |
| Income taxes | 67/77 | €3,245 | €7,960 | +€4,715 | +145% |
| Profit (loss) for the period | 9904 | €3,977 | €16,817 | +€12,841 | +323% |
| Profit (loss) for the period to be appropriated | 9905 | €3,977 | €16,817 | +€12,841 | +323% |
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 30 October 2026 via checked.be.