HI-CONSULT: 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.
HI-CONSULT
Largest movements
- Cash +€24,108
up €24,108 (+59.9%), from €40,271 to €64,379
mainly Other debts (+€20,235) and Trade debts (+€12,525)
- Deferred charges and accrued income -€2,771
down €2,771 (-71.5%), from €3,874 to €1,103
- Other debts +€20,235
up €20,235 (+67.1%), from €30,169 to €50,404
- Reserves -€14,351
down €14,351 (-36.4%), from €39,422 to €25,070
- Trade debts +€12,525
up €12,525 (+594%), from €2,109 to €14,634
- Tax, wage and social debts +€2,753
up €2,753 (+264%), from €1,044 to €3,797
of which Taxes: +€2,593
- Accrued charges and deferred income +€1,181
up €1,181 (+7,301%), from €16 to €1,197
- Financial charges -€22,471
down €22,471 (-53.8%), from €41,751 to €19,280
- Gross operating margin -€16,577
down €16,577 (-36.4%), from €45,482 to €28,906
- Taxes +€1,367
up €1,367 (+131%), from €1,044 to €2,411
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 | €75,300 | €97,602 | +€22,301 | +29.6% |
| Fixed assets | 21/28 | €1,291 | €1,657 | +€366 | +28.4% |
| Tangible fixed assets | 22/27 | €1,291 | €1,657 | +€366 | +28.4% |
| Furniture and vehicles | 24 | €1,291 | €1,657 | +€366 | +28.4% |
| Current assets | 29/58 | €74,009 | €95,944 | +€21,935 | +29.6% |
| Amounts receivable within one year | 40/41 | €29,864 | €30,462 | +€598 | +2.0% |
| Trade receivables | 40 | €29,583 | €28,795 | -€788 | -2.7% |
| Other amounts receivable | 41 | €281 | €1,667 | +€1,386 | +493% |
| Cash at bank and in hand | 54/58 | €40,271 | €64,379 | +€24,108 | +59.9% |
| Deferred charges and accrued income | 490/1 | €3,874 | €1,103 | -€2,771 | -71.5% |
| Total equity and liabilities | 10/49 | €75,300 | €97,602 | +€22,301 | +29.6% |
| Equity | 10/15 | €41,963 | €27,570 | -€14,393 | -34.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €39,422 | €25,070 | -€14,351 | -36.4% |
| Distributable reserves | 133 | €39,422 | €25,070 | -€14,351 | -36.4% |
| Profit (loss) carried forward | 14 | €41 | €0 | -€41 | -100% |
| Amounts payable | 17/49 | €33,338 | €70,031 | +€36,694 | +110% |
| Amounts payable within one year | 42/48 | €33,321 | €68,835 | +€35,513 | +107% |
| Trade debts | 44 | €2,109 | €14,634 | +€12,525 | +594% |
| Suppliers | 440/4 | €2,109 | €14,634 | +€12,525 | +594% |
| Taxes, remuneration and social security | 45 | €1,044 | €3,797 | +€2,753 | +264% |
| Taxes | 450/3 | €1,044 | €3,637 | +€2,593 | +248% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €30,169 | €50,404 | +€20,235 | +67.1% |
| Accrued charges and deferred income | 492/3 | €16 | €1,197 | +€1,181 | +7,301% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €977 | €831 | -€145 | -14.9% |
| Other operating charges | 640/8 | €626 | €532 | -€94 | -15.1% |
| Gross operating margin | 9900 | €45,482 | €28,906 | -€16,577 | -36.4% |
| Operating profit (loss) | 9901 | €43,880 | €27,543 | -€16,337 | -37.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €41,751 | €19,280 | -€22,471 | -53.8% |
| Recurring financial charges | 65 | €41,751 | €19,280 | -€22,471 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €2,128 | €8,262 | +€6,134 | +288% |
| Income taxes | 67/77 | €1,044 | €2,411 | +€1,367 | +131% |
| Profit (loss) for the period | 9904 | €1,085 | €5,852 | +€4,767 | +439% |
| Profit (loss) for the period to be appropriated | 9905 | €1,085 | €5,852 | +€4,767 | +439% |
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 18 October 2026 via checked.be.