HERMANS CONSULT SERVICES: 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.
HERMANS CONSULT SERVICES
Largest movements
- Cash +€52,431
up €52,431 (+199,132%), from €26 to €52,458
mainly Net result for the year (+€80,433) and Tax, wage and social debts (+€11,889)
- Receivables within one year +€42,459
up €42,459 (+24.2%), from €175,552 to €218,011
of which Other amounts receivable: +€40,343
- Tangible fixed assets -€5,390
down €5,390 (-100%), from €5,390 to €0
- Profit (loss) carried forward +€80,433
up €80,433 (+69.2%), from €116,155 to €196,588
- Tax, wage and social debts +€11,889
up €11,889 (+23.8%), from €49,976 to €61,865
of which Taxes: +€9,389
- Gross operating margin +€56,881
up €56,881 (+111%), from €51,131 to €108,012
- Taxes +€18,702
up €18,702 (+158%), from €11,819 to €30,521
- Financial income +€2,858
up €2,858 (+41.3%), from €6,924 to €9,783
- Other operating charges -€2,190
down €2,190 (-66.5%), from €3,295 to €1,104
- Depreciation -€1,713
down €1,713 (-89.4%), from €1,916 to €203
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 | €181,154 | €270,569 | +€89,415 | +49.4% |
| Fixed assets | 21/28 | €5,390 | €100 | -€5,289 | -98.1% |
| Tangible fixed assets | 22/27 | €5,390 | €0 | -€5,390 | -100% |
| Furniture and vehicles | 24 | €5,390 | €0 | -€5,390 | -100% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €175,764 | €270,468 | +€94,704 | +53.9% |
| Amounts receivable within one year | 40/41 | €175,552 | €218,011 | +€42,459 | +24.2% |
| Trade receivables | 40 | €26,943 | €29,059 | +€2,116 | +7.9% |
| Other amounts receivable | 41 | €148,608 | €188,952 | +€40,343 | +27.1% |
| Cash at bank and in hand | 54/58 | €26 | €52,458 | +€52,431 | +199,132% |
| Deferred charges and accrued income | 490/1 | €187 | €0 | -€187 | -100% |
| Total equity and liabilities | 10/49 | €181,154 | €270,569 | +€89,415 | +49.4% |
| Equity | 10/15 | €116,156 | €196,589 | +€80,433 | +69.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,155 | €196,588 | +€80,433 | +69.2% |
| Amounts payable | 17/49 | €64,998 | €73,979 | +€8,981 | +13.8% |
| Amounts payable after more than one year | 17 | €3,748 | €1,757 | -€1,991 | -53.1% |
| Financial debts | 170/4 | €3,748 | €1,757 | -€1,991 | -53.1% |
| Amounts payable within one year | 42/48 | €61,250 | €72,222 | +€10,972 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €1,869 | €1,991 | +€121 | +6.5% |
| Financial debts | 43 | - | €640 | +€640 | |
| Credit institutions | 430/8 | - | €640 | +€640 | |
| Trade debts | 44 | €9,404 | €7,726 | -€1,678 | -17.8% |
| Suppliers | 440/4 | €9,404 | €7,726 | -€1,678 | -17.8% |
| Taxes, remuneration and social security | 45 | €49,976 | €61,865 | +€11,889 | +23.8% |
| Taxes | 450/3 | €49,976 | €59,365 | +€9,389 | +18.8% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,916 | €203 | -€1,713 | -89.4% |
| Other operating charges | 640/8 | €3,295 | €1,104 | -€2,190 | -66.5% |
| Non-recurring operating charges | 66A | - | €5,187 | +€5,187 | |
| Gross operating margin | 9900 | €51,131 | €108,012 | +€56,881 | +111% |
| Operating profit (loss) | 9901 | €45,920 | €101,518 | +€55,598 | +121% |
| Financial income | 75/76B | €6,924 | €9,783 | +€2,858 | +41.3% |
| Recurring financial income | 75 | €6,924 | €9,783 | +€2,858 | +41.3% |
| Financial charges | 65/66B | €434 | €346 | -€88 | -20.3% |
| Recurring financial charges | 65 | €434 | €346 | -€88 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €52,410 | €110,955 | +€58,544 | +112% |
| Income taxes | 67/77 | €11,819 | €30,521 | +€18,702 | +158% |
| Profit (loss) for the period | 9904 | €40,591 | €80,433 | +€39,842 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,591 | €80,433 | +€39,842 | +98.2% |
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 27 October 2026 via checked.be.