Heron 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.
Heron Consulting
Largest movements
- Cash +€90,403
up €90,403 (+334%), from €27,089 to €117,492
mainly Net result for the year (+€64,819) and Tax, wage and social debts (+€16,615)
- Receivables within one year -€8,969
down €8,969 (-69.6%), from €12,883 to €3,914
of which Trade receivables: -€10,500
- Profit (loss) carried forward +€64,819
up €64,819 (+277%), from €23,395 to €88,214
- Tax, wage and social debts +€16,615
up €16,615 (+101%), from €16,477 to €33,092
- Gross operating margin +€52,486
up €52,486 (+178%), from €29,420 to €81,906
- Taxes +€10,573
up €10,573 (+177%), from €5,977 to €16,550
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 | €39,972 | €121,406 | +€81,434 | +204% |
| Current assets | 29/58 | €39,972 | €121,406 | +€81,434 | +204% |
| Amounts receivable within one year | 40/41 | €12,883 | €3,914 | -€8,969 | -69.6% |
| Trade receivables | 40 | €10,500 | - | -€10,500 | |
| Other amounts receivable | 41 | €2,383 | €3,914 | +€1,531 | +64.2% |
| Cash at bank and in hand | 54/58 | €27,089 | €117,492 | +€90,403 | +334% |
| Total equity and liabilities | 10/49 | €39,972 | €121,406 | +€81,434 | +204% |
| Equity | 10/15 | €23,495 | €88,314 | +€64,819 | +276% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,395 | €88,214 | +€64,819 | +277% |
| Amounts payable | 17/49 | €16,477 | €33,092 | +€16,615 | +101% |
| Amounts payable within one year | 42/48 | €16,477 | €33,092 | +€16,615 | +101% |
| Taxes, remuneration and social security | 45 | €16,477 | €33,092 | +€16,615 | +101% |
| Taxes | 450/3 | €16,477 | €33,092 | +€16,615 | +101% |
| Gross operating margin | 9900 | €29,420 | €81,906 | +€52,486 | +178% |
| Operating profit (loss) | 9901 | €29,420 | €81,906 | +€52,486 | +178% |
| Financial income | 75/76B | - | €111 | +€111 | |
| Recurring financial income | 75 | - | €111 | +€111 | |
| Financial charges | 65/66B | €48 | €648 | +€600 | +1,250% |
| Recurring financial charges | 65 | €48 | €648 | +€600 | +1,250% |
| Profit (loss) for the period before taxes | 9903 | €29,372 | €81,369 | +€51,997 | +177% |
| Income taxes | 67/77 | €5,977 | €16,550 | +€10,573 | +177% |
| Profit (loss) for the period | 9904 | €23,395 | €64,819 | +€41,424 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €23,395 | €64,819 | +€41,424 | +177% |
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 19 October 2026 via checked.be.