HIGHTECH CONSULTING: 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.
HIGHTECH CONSULTING
Largest movements
- Financial fixed assets +€186,127
up €186,127 (+41462.9%), from €449 to €186,576
- Cash +€12,753
up €12,753 (+23.4%), from €54,544 to €67,297
mainly Other debts (+€186,160) and Net result for the year (+€13,498)
- Other debts +€186,160
new in 2025: €186,160
- Profit (loss) carried forward +€13,498
up €13,498, from -€7,220 to €6,278
- Financial income +€50,043
new in 2025: €50,043
- Gross operating margin -€22,074
down €22,074 (-463.8%), from -€4,759 to -€26,833
- Financial charges -€1,279
down €1,279 (-45.9%), from €2,787 to €1,508
- Depreciation +€444
up €444 (+6.3%), from €7,014 to €7,458
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 | €113,153 | €310,216 | +€197,063 | +174.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €19,632 | €203,925 | +€184,293 | +938.7% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €19,183 | €17,349 | -€1,834 | -9.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €18,235 | €15,458 | -€2,777 | -15.2% |
| Other tangible fixed assets | 26 | €948 | €1,891 | +€943 | +99.5% |
| Financial fixed assets | 28 | €449 | €186,576 | +€186,127 | +41462.9% |
| Current assets | 29/58 | €93,521 | €106,291 | +€12,770 | +13.7% |
| Amounts receivable within one year | 40/41 | €37,891 | €37,661 | -€230 | -0.6% |
| Trade receivables | 40 | €8,537 | €5,732 | -€2,805 | -32.9% |
| Other amounts receivable | 41 | €29,354 | €31,929 | +€2,575 | +8.8% |
| Cash at bank and in hand | 54/58 | €54,544 | €67,297 | +€12,753 | +23.4% |
| Deferred charges and accrued income | 490/1 | €1,086 | €1,332 | +€246 | +22.7% |
| Total equity and liabilities | 10/49 | €113,153 | €310,216 | +€197,063 | +174.2% |
| Equity | 10/15 | €100,340 | €113,838 | +€13,498 | +13.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €99,500 | €99,500 | = | 0.0% |
| Distributable reserves | 133 | €99,500 | €99,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,220 | €6,278 | +€13,498 | |
| Amounts payable | 17/49 | €12,813 | €196,378 | +€183,565 | +1432.6% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €12,813 | €196,378 | +€183,565 | +1432.6% |
| Current portion of amounts payable after more than one year | 42 | €3,982 | €1,699 | -€2,283 | -57.3% |
| Trade debts | 44 | €109 | €1,855 | +€1,746 | +1606.9% |
| Suppliers | 440/4 | €109 | €1,855 | +€1,746 | +1606.9% |
| Taxes, remuneration and social security | 45 | €8,723 | €6,665 | -€2,058 | -23.6% |
| Taxes | 450/3 | €8,723 | €2,318 | -€6,404 | -73.4% |
| Remuneration and social security | 454/9 | €0 | €4,347 | +€4,347 | |
| Other amounts payable | 47/48 | - | €186,160 | +€186,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,014 | €7,458 | +€444 | +6.3% |
| Other operating charges | 640/8 | €413 | €253 | -€160 | -38.8% |
| Non-recurring operating charges | 66A | €983 | €274 | -€709 | -72.1% |
| Gross operating margin | 9900 | -€4,759 | -€26,833 | -€22,074 | -463.8% |
| Operating profit (loss) | 9901 | -€13,170 | -€34,819 | -€21,649 | -164.4% |
| Financial income | 75/76B | - | €50,043 | +€50,043 | |
| Recurring financial income | 75 | - | €50,043 | +€50,043 | |
| Financial charges | 65/66B | €2,787 | €1,508 | -€1,279 | -45.9% |
| Recurring financial charges | 65 | €2,787 | €1,508 | -€1,279 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,956 | €13,717 | +€29,673 | |
| Income taxes | 67/77 | €285 | €219 | -€66 | -23.3% |
| Profit (loss) for the period | 9904 | -€16,241 | €13,498 | +€29,739 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,241 | €13,498 | +€29,739 |
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 4 October 2026 via checked.be.