HERPIN 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.
HERPIN CONSULTING
Largest movements
- Receivables within one year +€29,068
up €29,068 (+65.0%), from €44,698 to €73,766
of which Trade receivables: +€23,938
- Cash -€1,833
down €1,833 (-13.5%), from €13,539 to €11,707
mainly Receivables within one year (-€29,068) and Tax, wage and social debts (-€2,795)
- Trade debts +€23,800
up €23,800 (+146%), from €16,321 to €40,121
- Profit (loss) carried forward +€7,232
up €7,232 (+42.9%), from €16,857 to €24,089
- Tax, wage and social debts -€2,795
down €2,795 (-20.6%), from €13,599 to €10,804
of which Taxes: -€3,500
- Accrued charges and deferred income -€2,186
down €2,186 (-35.4%), from €6,170 to €3,984
- Gross operating margin +€7,740
up €7,740 (+26.3%), from €29,426 to €37,167
- Taxes +€1,839
up €1,839 (+93.9%), from €1,958 to €3,797
- Staff costs +€855
up €855 (+3.8%), from €22,704 to €23,559
- Financial charges -€468
down €468 (-14.5%), from €3,220 to €2,752
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 | €61,315 | €87,953 | +€26,638 | +43.4% |
| Fixed assets | 21/28 | €2,952 | €2,266 | -€686 | -23.2% |
| Tangible fixed assets | 22/27 | €2,172 | €1,486 | -€686 | -31.6% |
| Furniture and vehicles | 24 | €2,172 | €1,486 | -€686 | -31.6% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €58,363 | €85,688 | +€27,324 | +46.8% |
| Amounts receivable within one year | 40/41 | €44,698 | €73,766 | +€29,068 | +65.0% |
| Trade receivables | 40 | €16,055 | €39,993 | +€23,938 | +149% |
| Other amounts receivable | 41 | €28,644 | €33,774 | +€5,130 | +17.9% |
| Cash at bank and in hand | 54/58 | €13,539 | €11,707 | -€1,833 | -13.5% |
| Deferred charges and accrued income | 490/1 | €126 | €215 | +€89 | +70.9% |
| Total equity and liabilities | 10/49 | €61,315 | €87,953 | +€26,638 | +43.4% |
| Equity | 10/15 | €18,301 | €25,533 | +€7,232 | +39.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €944 | €944 | = | 0.0% |
| Non-distributable reserves | 130/1 | €944 | €944 | = | 0.0% |
| Reserves not available under the articles | 1311 | €944 | €944 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,857 | €24,089 | +€7,232 | +42.9% |
| Amounts payable | 17/49 | €43,014 | €62,420 | +€19,406 | +45.1% |
| Amounts payable within one year | 42/48 | €36,845 | €58,436 | +€21,591 | +58.6% |
| Financial debts | 43 | €6,925 | €7,511 | +€587 | +8.5% |
| Credit institutions | 430/8 | €6,925 | €7,511 | +€587 | +8.5% |
| Trade debts | 44 | €16,321 | €40,121 | +€23,800 | +146% |
| Suppliers | 440/4 | €16,321 | €40,121 | +€23,800 | +146% |
| Taxes, remuneration and social security | 45 | €13,599 | €10,804 | -€2,795 | -20.6% |
| Taxes | 450/3 | €10,340 | €6,839 | -€3,500 | -33.9% |
| Remuneration and social security | 454/9 | €3,259 | €3,964 | +€705 | +21.6% |
| Accrued charges and deferred income | 492/3 | €6,170 | €3,984 | -€2,186 | -35.4% |
| Remuneration, social security and pensions | 62 | €22,704 | €23,559 | +€855 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €686 | -€167 | -19.6% |
| Other operating charges | 640/8 | €659 | €835 | +€176 | +26.8% |
| Gross operating margin | 9900 | €29,426 | €37,167 | +€7,740 | +26.3% |
| Operating profit (loss) | 9901 | €5,210 | €12,086 | +€6,876 | +132% |
| Financial income | 75/76B | €1,385 | €1,695 | +€310 | +22.4% |
| Recurring financial income | 75 | €1,385 | €1,695 | +€310 | +22.4% |
| Financial charges | 65/66B | €3,220 | €2,752 | -€468 | -14.5% |
| Recurring financial charges | 65 | €3,220 | €2,752 | -€468 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €3,375 | €11,029 | +€7,654 | +227% |
| Income taxes | 67/77 | €1,958 | €3,797 | +€1,839 | +93.9% |
| Profit (loss) for the period | 9904 | €1,417 | €7,232 | +€5,815 | +410% |
| Profit (loss) for the period to be appropriated | 9905 | €1,417 | €7,232 | +€5,815 | +410% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.