Hint 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.
Hint Consult
Largest movements
- Cash -€59,288
down €59,288 (-49.7%), from €119,409 to €60,121
mainly Contributions, distributions and other (-€93,199) and Other debts (-€34,174)
- Receivables within one year +€12,340
up €12,340 (+45.4%), from €27,157 to €39,497
of which Trade receivables: +€12,279
- Tangible fixed assets -€11,269
down €11,269 (-29.8%), from €37,826 to €26,557
- Other debts -€34,174
down €34,174 (-26.8%), from €127,382 to €93,208
- Profit (loss) carried forward -€31,481
no longer reported in 2025 (was €31,481)
- Tax, wage and social debts +€10,700
up €10,700 (+94.0%), from €11,389 to €22,089
- Trade debts -€3,876
down €3,876 (-63.0%), from €6,157 to €2,281
- Gross operating margin +€12,722
up €12,722 (+15.2%), from €83,927 to €96,649
- Taxes +€2,807
up €2,807 (+13.7%), from €20,433 to €23,241
- Depreciation +€992
up €992 (+9.6%), from €10,278 to €11,269
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 | €186,265 | €127,434 | -€58,831 | -31.6% |
| Fixed assets | 21/28 | €38,086 | €26,817 | -€11,269 | -29.6% |
| Tangible fixed assets | 22/27 | €37,826 | €26,557 | -€11,269 | -29.8% |
| Furniture and vehicles | 24 | €37,826 | €26,557 | -€11,269 | -29.8% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €148,179 | €100,618 | -€47,562 | -32.1% |
| Amounts receivable within one year | 40/41 | €27,157 | €39,497 | +€12,340 | +45.4% |
| Trade receivables | 40 | €27,157 | €39,436 | +€12,279 | +45.2% |
| Other amounts receivable | 41 | - | €61 | +€61 | |
| Cash at bank and in hand | 54/58 | €119,409 | €60,121 | -€59,288 | -49.7% |
| Deferred charges and accrued income | 490/1 | €1,613 | €999 | -€613 | -38.0% |
| Total equity and liabilities | 10/49 | €186,265 | €127,434 | -€58,831 | -31.6% |
| Equity | 10/15 | €41,337 | €9,856 | -€31,481 | -76.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,856 | €6,856 | = | 0.0% |
| Distributable reserves | 133 | €6,856 | €6,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,481 | - | -€31,481 | |
| Amounts payable | 17/49 | €144,928 | €117,578 | -€27,350 | -18.9% |
| Amounts payable within one year | 42/48 | €144,928 | €117,578 | -€27,350 | -18.9% |
| Trade debts | 44 | €6,157 | €2,281 | -€3,876 | -63.0% |
| Suppliers | 440/4 | €6,157 | €2,281 | -€3,876 | -63.0% |
| Taxes, remuneration and social security | 45 | €11,389 | €22,089 | +€10,700 | +94.0% |
| Taxes | 450/3 | €11,389 | €22,089 | +€10,700 | +94.0% |
| Other amounts payable | 47/48 | €127,382 | €93,208 | -€34,174 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,278 | €11,269 | +€992 | +9.6% |
| Other operating charges | 640/8 | €947 | €101 | -€846 | -89.3% |
| Gross operating margin | 9900 | €83,927 | €96,649 | +€12,722 | +15.2% |
| Operating profit (loss) | 9901 | €72,702 | €85,279 | +€12,576 | +17.3% |
| Financial charges | 65/66B | €600 | €320 | -€280 | -46.7% |
| Recurring financial charges | 65 | €600 | €320 | -€280 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €72,102 | €84,959 | +€12,857 | +17.8% |
| Income taxes | 67/77 | €20,433 | €23,241 | +€2,807 | +13.7% |
| Profit (loss) for the period | 9904 | €51,669 | €61,718 | +€10,049 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,669 | €61,718 | +€10,049 | +19.4% |
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 8 October 2026 via checked.be.