Hesbaye Conseil: 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.
Hesbaye Conseil
Largest movements
- Cash +€51,988
up €51,988 (+122%), from €42,774 to €94,762
mainly Depreciation (+€55,493) and Net result for the year (+€51,833)
- Tangible fixed assets -€35,536
down €35,536 (-14.5%), from €245,509 to €209,973
of which Land and buildings: -€29,429
- Intangible fixed assets -€12,000
down €12,000 (-28.6%), from €42,000 to €30,000
- Receivables within one year -€5,532
down €5,532 (-8.0%), from €68,790 to €63,258
of which Other amounts receivable: -€8,886
- Other debts +€35,000
new in 2025: €35,000
- Debts after one year -€24,278
down €24,278 (-14.2%), from €171,203 to €146,925
- Tax, wage and social debts -€17,761
down €17,761 (-23.7%), from €75,004 to €57,243
of which Remuneration and social security: -€28,387
- Profit (loss) carried forward +€16,833
up €16,833, from -€14,440 to €2,393
- Accrued charges and deferred income -€5,530
no longer reported in 2025 (was €5,530)
- Staff costs -€106,146
down €106,146 (-36.6%), from €289,666 to €183,520
- Taxes +€19,318
up €19,318 (+556%), from €3,477 to €22,795
- Gross operating margin -€16,961
down €16,961 (-4.9%), from €346,310 to €329,349
- Depreciation +€4,137
up €4,137 (+8.1%), from €51,356 to €55,493
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 | €405,667 | €406,173 | +€506 | +0.1% |
| Fixed assets | 21/28 | €287,509 | €239,973 | -€47,536 | -16.5% |
| Intangible fixed assets | 21 | €42,000 | €30,000 | -€12,000 | -28.6% |
| Tangible fixed assets | 22/27 | €245,509 | €209,973 | -€35,536 | -14.5% |
| Land and buildings | 22 | €196,657 | €167,228 | -€29,429 | -15.0% |
| Furniture and vehicles | 24 | €13,129 | €10,114 | -€3,015 | -23.0% |
| Other tangible fixed assets | 26 | €35,723 | €32,631 | -€3,092 | -8.7% |
| Current assets | 29/58 | €118,158 | €166,200 | +€48,042 | +40.7% |
| Amounts receivable within one year | 40/41 | €68,790 | €63,258 | -€5,532 | -8.0% |
| Trade receivables | 40 | €376 | €3,730 | +€3,354 | +892% |
| Other amounts receivable | 41 | €68,414 | €59,528 | -€8,886 | -13.0% |
| Cash at bank and in hand | 54/58 | €42,774 | €94,762 | +€51,988 | +122% |
| Deferred charges and accrued income | 490/1 | €6,594 | €8,180 | +€1,586 | +24.1% |
| Total equity and liabilities | 10/49 | €405,667 | €406,173 | +€506 | +0.1% |
| Equity | 10/15 | €123,196 | €140,029 | +€16,833 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,036 | €119,036 | = | 0.0% |
| Distributable reserves | 133 | €119,036 | €119,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,440 | €2,393 | +€16,833 | |
| Amounts payable | 17/49 | €282,471 | €266,144 | -€16,327 | -5.8% |
| Amounts payable after more than one year | 17 | €171,203 | €146,925 | -€24,278 | -14.2% |
| Financial debts | 170/4 | €171,203 | €146,925 | -€24,278 | -14.2% |
| Amounts payable within one year | 42/48 | €105,738 | €119,219 | +€13,481 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €30,734 | €26,976 | -€3,758 | -12.2% |
| Taxes, remuneration and social security | 45 | €75,004 | €57,243 | -€17,761 | -23.7% |
| Taxes | 450/3 | €10,862 | €21,488 | +€10,626 | +97.8% |
| Remuneration and social security | 454/9 | €64,142 | €35,755 | -€28,387 | -44.3% |
| Other amounts payable | 47/48 | - | €35,000 | +€35,000 | |
| Accrued charges and deferred income | 492/3 | €5,530 | - | -€5,530 | |
| Remuneration, social security and pensions | 62 | €289,666 | €183,520 | -€106,146 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,356 | €55,493 | +€4,137 | +8.1% |
| Other operating charges | 640/8 | €4,692 | €4,982 | +€290 | +6.2% |
| Gross operating margin | 9900 | €346,310 | €329,349 | -€16,961 | -4.9% |
| Operating profit (loss) | 9901 | €596 | €85,354 | +€84,758 | +14,221% |
| Financial income | 75/76B | €125 | €523 | +€398 | +318% |
| Recurring financial income | 75 | €125 | €523 | +€398 | +318% |
| Financial charges | 65/66B | €13,032 | €11,249 | -€1,783 | -13.7% |
| Recurring financial charges | 65 | €13,032 | €11,249 | -€1,783 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,311 | €74,628 | +€86,939 | |
| Income taxes | 67/77 | €3,477 | €22,795 | +€19,318 | +556% |
| Profit (loss) for the period | 9904 | -€15,788 | €51,833 | +€67,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,788 | €51,833 | +€67,621 |
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.