HI-TECH CONSULT: what changed
Two fiscal 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-TECH CONSULT
Largest movements
- Cash +€68,711
up €68,711 (+112.3%), from €61,184 to €129,895
mainly Debts after one year (+€60,000) and Net result for the year (+€5,209)
- Receivables within one year -€1,628
down €1,628 (-13.2%), from €12,315 to €10,687
of which Trade receivables: -€7,073
- Tangible fixed assets -€1,453
down €1,453 (-38.7%), from €3,754 to €2,302
of which Furniture and vehicles: -€1,204
- Debts after one year +€60,000
new in 2025: €60,000
- Reserves +€5,209
up €5,209 (+8.9%), from €58,695 to €63,904
- Gross operating margin -€11,489
down €11,489 (-47.7%), from €24,095 to €12,605
- Taxes -€3,691
down €3,691 (-53.0%), from €6,963 to €3,272
- Financial charges +€2,008
up €2,008 (+671.8%), from €299 to €2,307
- Financial income +€499
up €499 (+287.7%), from €173 to €672
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
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 | €77,253 | €142,884 | +€65,631 | +85.0% |
| Fixed assets | 21/28 | €3,754 | €2,302 | -€1,453 | -38.7% |
| Tangible fixed assets | 22/27 | €3,754 | €2,302 | -€1,453 | -38.7% |
| Plant, machinery and equipment | 23 | €1,925 | €1,676 | -€249 | -12.9% |
| Furniture and vehicles | 24 | €1,829 | €625 | -€1,204 | -65.8% |
| Current assets | 29/58 | €73,499 | €140,582 | +€67,083 | +91.3% |
| Amounts receivable within one year | 40/41 | €12,315 | €10,687 | -€1,628 | -13.2% |
| Trade receivables | 40 | €11,756 | €4,683 | -€7,073 | -60.2% |
| Other amounts receivable | 41 | €560 | €6,005 | +€5,445 | +972.8% |
| Cash at bank and in hand | 54/58 | €61,184 | €129,895 | +€68,711 | +112.3% |
| Total equity and liabilities | 10/49 | €77,253 | €142,884 | +€65,631 | +85.0% |
| Equity | 10/15 | €63,695 | €68,904 | +€5,209 | +8.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,695 | €63,904 | +€5,209 | +8.9% |
| Distributable reserves | 133 | €58,695 | €63,904 | +€5,209 | +8.9% |
| Amounts payable | 17/49 | €13,558 | €73,980 | +€60,421 | +445.6% |
| Amounts payable after more than one year | 17 | - | €60,000 | +€60,000 | |
| Financial debts | 170/4 | - | €60,000 | +€60,000 | |
| Amounts payable within one year | 42/48 | €13,558 | €13,980 | +€421 | +3.1% |
| Trade debts | 44 | €1,943 | €1,685 | -€258 | -13.3% |
| Suppliers | 440/4 | €1,943 | €1,685 | -€258 | -13.3% |
| Taxes, remuneration and social security | 45 | €10,564 | €10,169 | -€394 | -3.7% |
| Taxes | 450/3 | €8,785 | €4,425 | -€4,360 | -49.6% |
| Remuneration and social security | 454/9 | €1,778 | €5,744 | +€3,966 | +223.0% |
| Other amounts payable | 47/48 | €1,051 | €2,125 | +€1,074 | +102.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,845 | €2,024 | +€180 | +9.7% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €24,095 | €12,605 | -€11,489 | -47.7% |
| Operating profit (loss) | 9901 | €21,799 | €10,116 | -€11,683 | -53.6% |
| Financial income | 75/76B | €173 | €672 | +€499 | +287.7% |
| Recurring financial income | 75 | €173 | €672 | +€499 | +287.7% |
| Financial charges | 65/66B | €299 | €2,307 | +€2,008 | +671.8% |
| Recurring financial charges | 65 | €299 | €2,307 | +€2,008 | +671.8% |
| Profit (loss) for the period before taxes | 9903 | €21,674 | €8,481 | -€13,193 | -60.9% |
| Income taxes | 67/77 | €6,963 | €3,272 | -€3,691 | -53.0% |
| Profit (loss) for the period | 9904 | €14,710 | €5,209 | -€9,501 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,710 | €5,209 | -€9,501 | -64.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.