HiRu 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.
HiRu Consult
Largest movements
- Cash -€17,475
down €17,475 (-67.2%), from €26,022 to €8,547
mainly Net result for the year (-€10,856) and Receivables within one year (-€5,519)
- Receivables within one year +€5,519
up €5,519 (+225.7%), from €2,445 to €7,964
of which Trade receivables: +€6,494
- Tangible fixed assets -€1,093
down €1,093 (-31.9%), from €3,423 to €2,330
of which Furniture and vehicles: -€635
- Profit (loss) carried forward -€10,856
down €10,856 (-13.6%), from -€80,069 to -€90,925
- Other debts -€1,943
down €1,943 (-71.4%), from €2,721 to €778
- Tax, wage and social debts -€1,826
down €1,826 (-88.7%), from €2,059 to €233
of which Remuneration and social security: -€1,631
- Trade debts +€1,610
up €1,610 (+44.6%), from €3,606 to €5,215
- Gross operating margin +€11,120
up €11,120 (+53.8%), from -€20,685 to -€9,565
- Depreciation -€326
down €326 (-23.0%), from €1,419 to €1,093
- Taxes -€219
no longer reported in 2024 (was €219)
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.
Cash bridge derived
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 | €32,667 | €19,651 | -€13,016 | -39.8% |
| Fixed assets | 21/28 | €3,528 | €2,435 | -€1,093 | -31.0% |
| Tangible fixed assets | 22/27 | €3,423 | €2,330 | -€1,093 | -31.9% |
| Plant, machinery and equipment | 23 | €1,118 | €660 | -€458 | -41.0% |
| Furniture and vehicles | 24 | €2,305 | €1,670 | -€635 | -27.5% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €29,139 | €17,216 | -€11,923 | -40.9% |
| Amounts receivable within one year | 40/41 | €2,445 | €7,964 | +€5,519 | +225.7% |
| Trade receivables | 40 | - | €6,494 | +€6,494 | |
| Other amounts receivable | 41 | €2,445 | €1,470 | -€975 | -39.9% |
| Cash at bank and in hand | 54/58 | €26,022 | €8,547 | -€17,475 | -67.2% |
| Deferred charges and accrued income | 490/1 | €672 | €704 | +€32 | +4.8% |
| Total equity and liabilities | 10/49 | €32,667 | €19,651 | -€13,016 | -39.8% |
| Equity | 10/15 | €24,281 | €13,425 | -€10,856 | -44.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €98,150 | €98,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €96,290 | €96,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,069 | -€90,925 | -€10,856 | -13.6% |
| Amounts payable | 17/49 | €8,386 | €6,226 | -€2,160 | -25.8% |
| Amounts payable within one year | 42/48 | €8,386 | €6,226 | -€2,160 | -25.8% |
| Trade debts | 44 | €3,606 | €5,215 | +€1,610 | +44.6% |
| Suppliers | 440/4 | €3,606 | €5,215 | +€1,610 | +44.6% |
| Taxes, remuneration and social security | 45 | €2,059 | €233 | -€1,826 | -88.7% |
| Taxes | 450/3 | €428 | €233 | -€195 | -45.6% |
| Remuneration and social security | 454/9 | €1,631 | - | -€1,631 | |
| Other amounts payable | 47/48 | €2,721 | €778 | -€1,943 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €1,093 | -€326 | -23.0% |
| Other operating charges | 640/8 | - | €132 | +€132 | |
| Gross operating margin | 9900 | -€20,685 | -€9,565 | +€11,120 | +53.8% |
| Operating profit (loss) | 9901 | -€22,103 | -€10,789 | +€11,314 | +51.2% |
| Financial income | 75/76B | €79 | - | -€79 | |
| Recurring financial income | 75 | €79 | - | -€79 | |
| Financial charges | 65/66B | €222 | €67 | -€154 | -69.7% |
| Recurring financial charges | 65 | €222 | €67 | -€154 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,245 | -€10,856 | +€11,389 | +51.2% |
| Income taxes | 67/77 | €219 | - | -€219 | |
| Profit (loss) for the period | 9904 | -€22,464 | -€10,856 | +€11,608 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,464 | -€10,856 | +€11,608 | +51.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.