HF IT-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.
HF IT-CONSULTING
Largest movements
- Cash +€18,530
up €18,530 (+11.3%), from €163,842 to €182,372
mainly Net result for the year (+€59,762) and Other debts (+€53,672)
- Receivables within one year +€17,530
up €17,530 (+89.4%), from €19,602 to €37,132
of which Trade receivables: +€15,621
- Other debts +€53,672
up €53,672 (+877%), from €6,123 to €59,795
- Tax, wage and social debts -€19,234
down €19,234 (-62.8%), from €30,625 to €11,391
- Gross operating margin +€12,396
up €12,396 (+17.2%), from €72,042 to €84,438
- Taxes -€2,095
down €2,095 (-11.5%), from €18,186 to €16,091
- Financial charges +€1,112
up €1,112 (+39.9%), from €2,788 to €3,900
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 | €189,973 | €224,497 | +€34,524 | +18.2% |
| Fixed assets | 21/28 | €6,529 | €4,993 | -€1,536 | -23.5% |
| Tangible fixed assets | 22/27 | €6,529 | €4,993 | -€1,536 | -23.5% |
| Plant, machinery and equipment | 23 | €6,529 | €4,993 | -€1,536 | -23.5% |
| Current assets | 29/58 | €183,444 | €219,504 | +€36,060 | +19.7% |
| Amounts receivable within one year | 40/41 | €19,602 | €37,132 | +€17,530 | +89.4% |
| Trade receivables | 40 | €19,602 | €35,223 | +€15,621 | +79.7% |
| Other amounts receivable | 41 | - | €1,909 | +€1,909 | |
| Cash at bank and in hand | 54/58 | €163,842 | €182,372 | +€18,530 | +11.3% |
| Total equity and liabilities | 10/49 | €189,973 | €224,497 | +€34,524 | +18.2% |
| Equity | 10/15 | €151,768 | €151,780 | +€12 | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €141,500 | €141,500 | = | 0.0% |
| Distributable reserves | 133 | €141,500 | €141,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €268 | €280 | +€12 | +4.5% |
| Amounts payable | 17/49 | €38,205 | €72,717 | +€34,512 | +90.3% |
| Amounts payable within one year | 42/48 | €37,005 | €71,502 | +€34,497 | +93.2% |
| Trade debts | 44 | €257 | €316 | +€59 | +23.0% |
| Suppliers | 440/4 | €257 | €316 | +€59 | +23.0% |
| Taxes, remuneration and social security | 45 | €30,625 | €11,391 | -€19,234 | -62.8% |
| Taxes | 450/3 | €30,625 | €11,391 | -€19,234 | -62.8% |
| Other amounts payable | 47/48 | €6,123 | €59,795 | +€53,672 | +877% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,215 | +€15 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,394 | €1,536 | +€142 | +10.2% |
| Other operating charges | 640/8 | €2,324 | €3,154 | +€830 | +35.7% |
| Gross operating margin | 9900 | €72,042 | €84,438 | +€12,396 | +17.2% |
| Operating profit (loss) | 9901 | €68,324 | €79,748 | +€11,424 | +16.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,788 | €3,900 | +€1,112 | +39.9% |
| Recurring financial charges | 65 | €2,788 | €3,900 | +€1,112 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €65,536 | €75,853 | +€10,317 | +15.7% |
| Income taxes | 67/77 | €18,186 | €16,091 | -€2,095 | -11.5% |
| Profit (loss) for the period | 9904 | €47,350 | €59,762 | +€12,412 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,350 | €59,762 | +€12,412 | +26.2% |
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 21 October 2026 via checked.be.