Hill 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.
Hill Consulting
Largest movements
- Tangible fixed assets +€62,022
up €62,022 (+163.9%), from €37,839 to €99,861
of which Furniture and vehicles: +€58,969
- Cash -€15,533
down €15,533 (-25.0%), from €62,135 to €46,602
mainly Investment in fixed assets (net) (-€80,358) and Contributions, distributions and other (-€32,979)
- Receivables within one year +€4,049
up €4,049 (+32.8%), from €12,330 to €16,380
of which Other amounts receivable: +€4,120
- Debts after one year +€53,011
up €53,011, from €0 to €53,011
- Reserves -€20,198
down €20,198 (-20.7%), from €97,515 to €77,317
of which Distributable reserves: -€20,198
- Other debts +€15,962
up €15,962 (+5544.8%), from €288 to €16,250
- Current portion of long-term debt +€2,447
up €2,447 (+15.0%), from €16,323 to €18,770
- Gross operating margin -€20,705
down €20,705 (-31.9%), from €65,002 to €44,297
- Taxes -€4,290
down €4,290 (-28.5%), from €15,056 to €10,766
- Depreciation -€1,890
down €1,890 (-9.3%), from €20,225 to €18,336
- Financial charges +€724
up €724 (+53.1%), from €1,363 to €2,087
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 | €142,425 | €192,613 | +€50,188 | +35.2% |
| Fixed assets | 21/28 | €66,589 | €128,611 | +€62,022 | +93.1% |
| Tangible fixed assets | 22/27 | €37,839 | €99,861 | +€62,022 | +163.9% |
| Land and buildings | 22 | €1,881 | €781 | -€1,100 | -58.5% |
| Plant, machinery and equipment | 23 | €9,708 | €13,861 | +€4,153 | +42.8% |
| Furniture and vehicles | 24 | €26,250 | €85,219 | +€58,969 | +224.6% |
| Financial fixed assets | 28 | €28,750 | €28,750 | = | 0.0% |
| Current assets | 29/58 | €75,836 | €64,002 | -€11,834 | -15.6% |
| Amounts receivable within one year | 40/41 | €12,330 | €16,380 | +€4,049 | +32.8% |
| Trade receivables | 40 | €12,099 | €12,029 | -€70 | -0.6% |
| Other amounts receivable | 41 | €231 | €4,351 | +€4,120 | +1780.1% |
| Cash at bank and in hand | 54/58 | €62,135 | €46,602 | -€15,533 | -25.0% |
| Deferred charges and accrued income | 490/1 | €1,371 | €1,020 | -€351 | -25.6% |
| Total equity and liabilities | 10/49 | €142,425 | €192,613 | +€50,188 | +35.2% |
| Equity | 10/15 | €110,315 | €90,117 | -€20,198 | -18.3% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €97,515 | €77,317 | -€20,198 | -20.7% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Other | 1319 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €95,615 | €75,417 | -€20,198 | -21.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,109 | €102,496 | +€70,386 | +219.2% |
| Amounts payable after more than one year | 17 | €0 | €53,011 | +€53,011 | |
| Financial debts | 170/4 | €0 | €53,011 | +€53,011 | |
| Amounts payable within one year | 42/48 | €32,109 | €49,484 | +€17,375 | +54.1% |
| Current portion of amounts payable after more than one year | 42 | €16,323 | €18,770 | +€2,447 | +15.0% |
| Financial debts | 43 | €242 | €0 | -€242 | -100.0% |
| Credit institutions | 430/8 | €242 | €0 | -€242 | -100.0% |
| Trade debts | 44 | €1,104 | €614 | -€491 | -44.4% |
| Suppliers | 440/4 | €1,104 | €614 | -€491 | -44.4% |
| Taxes, remuneration and social security | 45 | €14,152 | €13,851 | -€302 | -2.1% |
| Taxes | 450/3 | €13,686 | €13,428 | -€258 | -1.9% |
| Remuneration and social security | 454/9 | €466 | €422 | -€43 | -9.3% |
| Other amounts payable | 47/48 | €288 | €16,250 | +€15,962 | +5544.8% |
| Non-recurring operating income | 76A | - | €4,025 | +€4,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,225 | €18,336 | -€1,890 | -9.3% |
| Other operating charges | 640/8 | €714 | €734 | +€19 | +2.7% |
| Gross operating margin | 9900 | €65,002 | €44,297 | -€20,705 | -31.9% |
| Operating profit (loss) | 9901 | €44,063 | €25,228 | -€18,835 | -42.7% |
| Financial income | 75/76B | €153 | €405 | +€252 | +165.4% |
| Recurring financial income | 75 | €153 | €405 | +€252 | +165.4% |
| Financial charges | 65/66B | €1,363 | €2,087 | +€724 | +53.1% |
| Recurring financial charges | 65 | €1,363 | €2,087 | +€724 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €42,852 | €23,546 | -€19,306 | -45.1% |
| Income taxes | 67/77 | €15,056 | €10,766 | -€4,290 | -28.5% |
| Profit (loss) for the period | 9904 | €27,797 | €12,780 | -€15,016 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,797 | €12,780 | -€15,016 | -54.0% |
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 12 October 2026 via checked.be.