HIS 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.
HIS CONSULTING
Largest movements
- Cash +€53,913
up €53,913 (+2,889%), from €1,866 to €55,779
mainly Other debts (+€93,675) and Net result for the year (+€40,819)
- Tangible fixed assets -€13,509
down €13,509 (-25.2%), from €53,628 to €40,119
of which Furniture and vehicles: -€15,170
- Receivables within one year -€5,766
down €5,766 (-15.4%), from €37,332 to €31,567
of which Other amounts receivable: -€11,562
- Other debts +€93,675
new in 2025: €93,675
- Provisions -€56,400
no longer reported in 2025 (was €56,400)
- Profit (loss) carried forward -€3,431
no longer reported in 2025 (was €3,431)
- Trade debts +€1,961
up €1,961 (+50.9%), from €3,851 to €5,812
- Tax, wage and social debts -€1,591
down €1,591 (-6.2%), from €25,809 to €24,217
of which Remuneration and social security: -€3,100
- Provisions -€112,800
down €112,800, from €56,400 to -€56,400
- Financial charges +€55,928
up €55,928 (+16,090%), from €348 to €56,275
- Taxes -€10,351
down €10,351 (-97.9%), from €10,568 to €217
- Gross operating margin -€5,421
down €5,421 (-8.7%), from €62,632 to €57,211
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.
Derived cash bridge
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 | €94,491 | €128,704 | +€34,213 | +36.2% |
| Fixed assets | 21/28 | €53,628 | €40,119 | -€13,509 | -25.2% |
| Tangible fixed assets | 22/27 | €53,628 | €40,119 | -€13,509 | -25.2% |
| Plant, machinery and equipment | 23 | - | €2,101 | +€2,101 | |
| Furniture and vehicles | 24 | €52,124 | €36,954 | -€15,170 | -29.1% |
| Other tangible fixed assets | 26 | €1,503 | €1,063 | -€440 | -29.3% |
| Current assets | 29/58 | €40,863 | €88,585 | +€47,722 | +117% |
| Amounts receivable within one year | 40/41 | €37,332 | €31,567 | -€5,766 | -15.4% |
| Trade receivables | 40 | €18,488 | €24,283 | +€5,796 | +31.3% |
| Other amounts receivable | 41 | €18,845 | €7,283 | -€11,562 | -61.4% |
| Cash at bank and in hand | 54/58 | €1,866 | €55,779 | +€53,913 | +2,889% |
| Deferred charges and accrued income | 490/1 | €1,665 | €1,240 | -€425 | -25.5% |
| Total equity and liabilities | 10/49 | €94,491 | €128,704 | +€34,213 | +36.2% |
| Equity | 10/15 | €8,431 | €5,000 | -€3,431 | -40.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,431 | - | -€3,431 | |
| Provisions and deferred taxes | 16 | €56,400 | - | -€56,400 | |
| Provisions for liabilities and charges | 160/5 | €56,400 | - | -€56,400 | |
| Other liabilities and charges | 164/5 | €56,400 | - | -€56,400 | |
| Amounts payable | 17/49 | €29,660 | €123,704 | +€94,044 | +317% |
| Amounts payable within one year | 42/48 | €29,660 | €123,704 | +€94,044 | +317% |
| Trade debts | 44 | €3,851 | €5,812 | +€1,961 | +50.9% |
| Suppliers | 440/4 | €3,851 | €5,812 | +€1,961 | +50.9% |
| Taxes, remuneration and social security | 45 | €25,809 | €24,217 | -€1,591 | -6.2% |
| Taxes | 450/3 | €22,709 | €24,217 | +€1,509 | +6.6% |
| Remuneration and social security | 454/9 | €3,100 | - | -€3,100 | |
| Other amounts payable | 47/48 | - | €93,675 | +€93,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,295 | €15,934 | -€361 | -2.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €56,400 | -€56,400 | -€112,800 | |
| Other operating charges | 640/8 | €396 | €400 | +€4 | +0.9% |
| Gross operating margin | 9900 | €62,632 | €57,211 | -€5,421 | -8.7% |
| Operating profit (loss) | 9901 | -€10,458 | €97,278 | +€107,736 | |
| Financial income | 75/76B | €13 | €34 | +€21 | +160% |
| Recurring financial income | 75 | €13 | €34 | +€21 | +160% |
| Financial charges | 65/66B | €348 | €56,275 | +€55,928 | +16,090% |
| Recurring financial charges | 65 | €348 | €56,275 | +€55,928 | +16,090% |
| Profit (loss) for the period before taxes | 9903 | -€10,793 | €41,036 | +€51,829 | |
| Income taxes | 67/77 | €10,568 | €217 | -€10,351 | -97.9% |
| Profit (loss) for the period | 9904 | -€21,361 | €40,819 | +€62,180 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,361 | €40,819 | +€62,180 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.