HHDB 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.
HHDB Consulting
Largest movements
- Cash -€41,581
down €41,581 (-94.3%), from €44,111 to €2,530
mainly Receivables within one year (-€20,310) and Net result for the year (-€12,718)
- Receivables within one year +€20,310
up €20,310 (+401%), from €5,069 to €25,380
- Tangible fixed assets +€839
new in 2025: €839
- Profit (loss) carried forward -€12,718
down €12,718 (-38.1%), from €33,345 to €20,627
- Tax, wage and social debts -€8,742
down €8,742 (-77.8%), from €11,235 to €2,493
- Trade debts +€2,165
up €2,165 (+118%), from €1,832 to €3,997
- Accrued charges and deferred income -€1,037
down €1,037 (-100%), from €1,037 to €0
- Gross operating margin -€58,535
down €58,535, from €44,956 to -€13,580
- Taxes -€9,427
down €9,427 (-100%), from €9,427 to €0
- Financial charges -€1,702
down €1,702 (-92.5%), from €1,839 to €138
- Financial income +€1,131
up €1,131 (+343%), from €329 to €1,460
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 | €49,449 | €29,118 | -€20,331 | -41.1% |
| Fixed assets | 21/28 | - | €839 | +€839 | |
| Tangible fixed assets | 22/27 | - | €839 | +€839 | |
| Furniture and vehicles | 24 | - | €839 | +€839 | |
| Current assets | 29/58 | €49,449 | €28,279 | -€21,170 | -42.8% |
| Amounts receivable within one year | 40/41 | €5,069 | €25,380 | +€20,310 | +401% |
| Other amounts receivable | 41 | €5,069 | €25,380 | +€20,310 | +401% |
| Cash at bank and in hand | 54/58 | €44,111 | €2,530 | -€41,581 | -94.3% |
| Deferred charges and accrued income | 490/1 | €268 | €369 | +€101 | +37.7% |
| Total equity and liabilities | 10/49 | €49,449 | €29,118 | -€20,331 | -41.1% |
| Equity | 10/15 | €35,345 | €22,627 | -€12,718 | -36.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,345 | €20,627 | -€12,718 | -38.1% |
| Amounts payable | 17/49 | €14,104 | €6,491 | -€7,614 | -54.0% |
| Amounts payable within one year | 42/48 | €13,067 | €6,491 | -€6,576 | -50.3% |
| Trade debts | 44 | €1,832 | €3,997 | +€2,165 | +118% |
| Suppliers | 440/4 | €1,832 | €3,997 | +€2,165 | +118% |
| Taxes, remuneration and social security | 45 | €11,235 | €2,493 | -€8,742 | -77.8% |
| Taxes | 450/3 | €11,235 | €2,493 | -€8,742 | -77.8% |
| Accrued charges and deferred income | 492/3 | €1,037 | €0 | -€1,037 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €64 | +€64 | |
| Other operating charges | 640/8 | €674 | €396 | -€278 | -41.2% |
| Gross operating margin | 9900 | €44,956 | -€13,580 | -€58,535 | |
| Operating profit (loss) | 9901 | €44,281 | -€14,040 | -€58,322 | |
| Financial income | 75/76B | €329 | €1,460 | +€1,131 | +343% |
| Recurring financial income | 75 | €329 | €1,460 | +€1,131 | +343% |
| Financial charges | 65/66B | €1,839 | €138 | -€1,702 | -92.5% |
| Recurring financial charges | 65 | €1,839 | €138 | -€1,702 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | €42,772 | -€12,718 | -€55,489 | |
| Income taxes | 67/77 | €9,427 | €0 | -€9,427 | -100% |
| Profit (loss) for the period | 9904 | €33,345 | -€12,718 | -€46,062 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,345 | -€12,718 | -€46,062 |
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 19 October 2026 via checked.be.