HESO Consultancy: 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.
HESO Consultancy
Largest movements
- Receivables within one year +€1,928
up €1,928 (+17.9%), from €10,795 to €12,723
- Other debts +€1,902
new in 2025: €1,902
- Financial income -€38
down €38 (-5.3%), from €709 to €671
- Other operating charges +€12
up €12 (+2.2%), from €566 to €579
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,795 | €12,723 | +€1,928 | +17.9% |
| Current assets | 29/58 | €10,795 | €12,723 | +€1,928 | +17.9% |
| Amounts receivable within one year | 40/41 | €10,795 | €12,723 | +€1,928 | +17.9% |
| Other amounts receivable | 41 | €10,795 | €12,723 | +€1,928 | +17.9% |
| Total equity and liabilities | 10/49 | €10,795 | €12,723 | +€1,928 | +17.9% |
| Equity | 10/15 | €10,795 | €10,822 | +€27 | +0.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,738 | €2,765 | +€27 | +1.0% |
| Amounts payable | 17/49 | - | €1,902 | +€1,902 | |
| Amounts payable within one year | 42/48 | - | €1,902 | +€1,902 | |
| Other amounts payable | 47/48 | - | €1,902 | +€1,902 | |
| Other operating charges | 640/8 | €566 | €579 | +€12 | +2.2% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€630 | -€644 | -€14 | -2.3% |
| Financial income | 75/76B | €709 | €671 | -€38 | -5.3% |
| Recurring financial income | 75 | €709 | €671 | -€38 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €79 | €27 | -€52 | -65.9% |
| Profit (loss) for the period | 9904 | €79 | €27 | -€52 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79 | €27 | -€52 | -65.9% |
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 10 October 2026 via checked.be.