Hey 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.
Hey Consulting
Largest movements
- Cash +€27,140
up €27,140 (+28.0%), from €97,084 to €124,224
mainly Net result for the year (+€30,692) and Depreciation (+€3,487)
- Deferred charges and accrued income +€2,252
new in 2025: €2,252
- Reserves +€29,859
up €29,859 (+28.0%), from €106,495 to €136,354
- Gross operating margin +€1,785
up €1,785 (+3.9%), from €45,843 to €47,628
- Depreciation +€734
up €734 (+26.7%), from €2,753 to €3,487
- Taxes +€711
up €711 (+5.9%), from €12,041 to €12,752
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 | €126,118 | €155,047 | +€28,929 | +22.9% |
| Fixed assets | 21/28 | €5,509 | €5,159 | -€350 | -6.4% |
| Tangible fixed assets | 22/27 | €5,509 | €5,159 | -€350 | -6.4% |
| Furniture and vehicles | 24 | €5,509 | €5,159 | -€350 | -6.4% |
| Current assets | 29/58 | €120,609 | €149,888 | +€29,279 | +24.3% |
| Amounts receivable within one year | 40/41 | €23,525 | €23,412 | -€113 | -0.5% |
| Trade receivables | 40 | €23,525 | €22,682 | -€843 | -3.6% |
| Other amounts receivable | 41 | - | €730 | +€730 | |
| Cash at bank and in hand | 54/58 | €97,084 | €124,224 | +€27,140 | +28.0% |
| Deferred charges and accrued income | 490/1 | - | €2,252 | +€2,252 | |
| Total equity and liabilities | 10/49 | €126,118 | €155,047 | +€28,929 | +22.9% |
| Equity | 10/15 | €109,495 | €139,354 | +€29,859 | +27.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €106,495 | €136,354 | +€29,859 | +28.0% |
| Distributable reserves | 133 | €106,495 | €136,354 | +€29,859 | +28.0% |
| Amounts payable | 17/49 | €16,623 | €15,693 | -€930 | -5.6% |
| Amounts payable within one year | 42/48 | €12,980 | €11,974 | -€1,006 | -7.8% |
| Taxes, remuneration and social security | 45 | €11,810 | €11,141 | -€669 | -5.7% |
| Taxes | 450/3 | €11,810 | €11,141 | -€669 | -5.7% |
| Other amounts payable | 47/48 | €1,170 | €833 | -€337 | -28.8% |
| Accrued charges and deferred income | 492/3 | €3,643 | €3,719 | +€76 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,753 | €3,487 | +€734 | +26.7% |
| Other operating charges | 640/8 | €1,000 | €625 | -€375 | -37.5% |
| Gross operating margin | 9900 | €45,843 | €47,628 | +€1,785 | +3.9% |
| Operating profit (loss) | 9901 | €42,090 | €43,516 | +€1,426 | +3.4% |
| Financial charges | 65/66B | €132 | €72 | -€60 | -45.5% |
| Recurring financial charges | 65 | €132 | €72 | -€60 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €41,958 | €43,444 | +€1,486 | +3.5% |
| Income taxes | 67/77 | €12,041 | €12,752 | +€711 | +5.9% |
| Profit (loss) for the period | 9904 | €29,917 | €30,692 | +€775 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,917 | €30,692 | +€775 | +2.6% |
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 24 October 2026 via checked.be.