HERO-CONSULT: what changed
Two fiscal 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.
HERO-CONSULT
Largest movements
- Receivables within one year +€1,035
up €1,035 (+39.1%), from €2,643 to €3,678
of which Other amounts receivable: +€1,163
- Cash -€574
down €574 (-90.8%), from €633 to €58
mainly Net result for the year (-€5,008) and Receivables within one year (-€1,035)
- Deferred charges and accrued income +€68
new in 2024: €68
- Other debts +€6,065
up €6,065 (+47.1%), from €12,863 to €18,928
- Profit (loss) carried forward -€5,008
down €5,008 (-7.0%), from -€71,070 to -€76,078
- Tax, wage and social debts -€289
no longer reported in 2024 (was €289)
- Trade debts -€240
down €240 (-49.1%), from €489 to €249
- Gross operating margin +€6,841
up €6,841 (+58.1%), from -€11,776 to -€4,935
- Other operating charges -€1,001
down €1,001 (-99.5%), from €1,007 to €5
- Depreciation -€342
no longer reported in 2024 (was €342)
- Taxes -€160
no longer reported in 2024 (was €160)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,071 | €4,599 | +€528 | +13.0% |
| Fixed assets | 21/28 | €795 | €795 | = | 0.0% |
| Tangible fixed assets | 22/27 | €795 | €795 | = | 0.0% |
| Furniture and vehicles | 24 | €795 | €795 | = | 0.0% |
| Current assets | 29/58 | €3,276 | €3,804 | +€528 | +16.1% |
| Amounts receivable within one year | 40/41 | €2,643 | €3,678 | +€1,035 | +39.1% |
| Trade receivables | 40 | €2,108 | €1,980 | -€128 | -6.1% |
| Other amounts receivable | 41 | €535 | €1,698 | +€1,163 | +217.3% |
| Cash at bank and in hand | 54/58 | €633 | €58 | -€574 | -90.8% |
| Deferred charges and accrued income | 490/1 | - | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €4,071 | €4,599 | +€528 | +13.0% |
| Equity | 10/15 | -€9,570 | -€14,578 | -€5,008 | -52.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | - | -€61,500 | |
| Issued capital | 100 | €61,500 | - | -€61,500 | |
| Profit (loss) carried forward | 14 | -€71,070 | -€76,078 | -€5,008 | -7.0% |
| Amounts payable | 17/49 | €13,642 | €19,177 | +€5,536 | +40.6% |
| Amounts payable within one year | 42/48 | €13,642 | €19,177 | +€5,536 | +40.6% |
| Trade debts | 44 | €489 | €249 | -€240 | -49.1% |
| Suppliers | 440/4 | €489 | €249 | -€240 | -49.1% |
| Taxes, remuneration and social security | 45 | €289 | - | -€289 | |
| Taxes | 450/3 | €289 | - | -€289 | |
| Other amounts payable | 47/48 | €12,863 | €18,928 | +€6,065 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €342 | - | -€342 | |
| Other operating charges | 640/8 | €1,007 | €5 | -€1,001 | -99.5% |
| Gross operating margin | 9900 | -€11,776 | -€4,935 | +€6,841 | +58.1% |
| Operating profit (loss) | 9901 | -€13,124 | -€4,940 | +€8,184 | +62.4% |
| Financial charges | 65/66B | €119 | €68 | -€51 | -43.1% |
| Recurring financial charges | 65 | €119 | €68 | -€51 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,243 | -€5,008 | +€8,235 | +62.2% |
| Income taxes | 67/77 | €160 | - | -€160 | |
| Profit (loss) for the period | 9904 | -€13,404 | -€5,008 | +€8,395 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,404 | -€5,008 | +€8,395 | +62.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.