HIGH-FIVE 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.
HIGH-FIVE Consulting
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€2,653
up €2,653 (+112%), from €2,375 to €5,028
- Profit (loss) carried forward -€2,464
down €2,464 (-5.1%), from -€48,320 to -€50,784
- Trade debts -€198
down €198 (-49.0%), from €403 to €205
- Gross operating margin -€419
down €419 (-21.2%), from -€1,981 to -€2,400
- Other operating charges -€120
down €120 (-65.3%), from €184 to €64
- Financial charges -€114
no longer reported in 2024 (was €114)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,409 | €2,400 | -€8 | -0.3% |
| Fixed assets | 21/28 | €2,400 | €2,400 | = | 0.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €9 | €0 | -€8 | -95.8% |
| Cash at bank and in hand | 54/58 | €9 | €0 | -€8 | -95.8% |
| Total equity and liabilities | 10/49 | €2,409 | €2,400 | -€8 | -0.3% |
| Equity | 10/15 | -€369 | -€2,833 | -€2,464 | -668% |
| Contributions | 10/11 | €43,592 | €43,592 | = | 0.0% |
| Capital | 10 | €43,592 | €43,592 | = | 0.0% |
| Issued capital | 100 | €43,592 | €43,592 | = | 0.0% |
| Reserves | 13 | €4,359 | €4,359 | = | 0.0% |
| Distributable reserves | 133 | €4,359 | €4,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,320 | -€50,784 | -€2,464 | -5.1% |
| Amounts payable | 17/49 | €2,778 | €5,233 | +€2,455 | +88.4% |
| Amounts payable within one year | 42/48 | €2,778 | €5,233 | +€2,455 | +88.4% |
| Trade debts | 44 | €403 | €205 | -€198 | -49.0% |
| Suppliers | 440/4 | €403 | €205 | -€198 | -49.0% |
| Other amounts payable | 47/48 | €2,375 | €5,028 | +€2,653 | +112% |
| Other operating charges | 640/8 | €184 | €64 | -€120 | -65.3% |
| Gross operating margin | 9900 | -€1,981 | -€2,400 | -€419 | -21.2% |
| Operating profit (loss) | 9901 | -€2,165 | -€2,464 | -€300 | -13.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €114 | - | -€114 | |
| Recurring financial charges | 65 | €114 | - | -€114 | |
| Profit (loss) for the period before taxes | 9903 | -€2,278 | -€2,464 | -€185 | -8.1% |
| Profit (loss) for the period | 9904 | -€2,278 | -€2,464 | -€185 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,278 | -€2,464 | -€185 | -8.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.