HIT Consultancy: 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.
HIT Consultancy
Largest movements
- Tangible fixed assets -€3,618
down €3,618 (-32.3%), from €11,196 to €7,578
of which Furniture and vehicles: -€1,983
- Receivables within one year +€2,309
up €2,309 (+6.5%), from €35,662 to €37,971
of which Trade receivables: +€2,120
- Cash -€787
down €787 (-2.9%), from €26,808 to €26,022
mainly Tax, wage and social debts (-€2,965) and Receivables within one year (-€2,309)
- Tax, wage and social debts -€2,965
down €2,965 (-73.3%), from €4,043 to €1,078
- Reserves +€1,042
up €1,042 (+1.8%), from €56,481 to €57,524
of which Distributable reserves: +€1,042
- Gross operating margin -€10,362
down €10,362 (-58.0%), from €17,863 to €7,500
- Depreciation -€1,817
down €1,817 (-33.4%), from €5,435 to €3,618
- Other operating charges -€824
down €824 (-70.4%), from €1,171 to €347
- Taxes -€738
down €738 (-69.0%), from €1,070 to €332
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 | €73,667 | €71,571 | -€2,096 | -2.8% |
| Fixed assets | 21/28 | €11,196 | €7,578 | -€3,618 | -32.3% |
| Tangible fixed assets | 22/27 | €11,196 | €7,578 | -€3,618 | -32.3% |
| Land and buildings | 22 | €608 | €0 | -€608 | -100% |
| Plant, machinery and equipment | 23 | €3,635 | €3,336 | -€299 | -8.2% |
| Furniture and vehicles | 24 | €2,873 | €890 | -€1,983 | -69.0% |
| Other tangible fixed assets | 26 | €4,080 | €3,352 | -€728 | -17.8% |
| Current assets | 29/58 | €62,471 | €63,993 | +€1,522 | +2.4% |
| Amounts receivable within one year | 40/41 | €35,662 | €37,971 | +€2,309 | +6.5% |
| Trade receivables | 40 | €8,680 | €10,800 | +€2,120 | +24.4% |
| Other amounts receivable | 41 | €26,982 | €27,171 | +€189 | +0.7% |
| Cash at bank and in hand | 54/58 | €26,808 | €26,022 | -€787 | -2.9% |
| Total equity and liabilities | 10/49 | €73,667 | €71,571 | -€2,096 | -2.8% |
| Equity | 10/15 | €68,881 | €69,924 | +€1,042 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,481 | €57,524 | +€1,042 | +1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,432 | €6,432 | = | 0.0% |
| Distributable reserves | 133 | €48,190 | €49,232 | +€1,042 | +2.2% |
| Amounts payable | 17/49 | €4,785 | €1,647 | -€3,138 | -65.6% |
| Amounts payable within one year | 42/48 | €4,785 | €1,647 | -€3,138 | -65.6% |
| Trade debts | 44 | €742 | €569 | -€173 | -23.4% |
| Suppliers | 440/4 | €742 | €569 | -€173 | -23.4% |
| Taxes, remuneration and social security | 45 | €4,043 | €1,078 | -€2,965 | -73.3% |
| Taxes | 450/3 | €4,043 | €1,078 | -€2,965 | -73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,435 | €3,618 | -€1,817 | -33.4% |
| Other operating charges | 640/8 | €1,171 | €347 | -€824 | -70.4% |
| Gross operating margin | 9900 | €17,863 | €7,500 | -€10,362 | -58.0% |
| Operating profit (loss) | 9901 | €11,257 | €3,536 | -€7,721 | -68.6% |
| Financial income | 75/76B | €1,506 | €1,436 | -€69 | -4.6% |
| Recurring financial income | 75 | €1,506 | €1,436 | -€69 | -4.6% |
| Financial charges | 65/66B | €3,643 | €3,598 | -€46 | -1.3% |
| Recurring financial charges | 65 | €3,643 | €3,598 | -€46 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €9,119 | €1,374 | -€7,745 | -84.9% |
| Income taxes | 67/77 | €1,070 | €332 | -€738 | -69.0% |
| Profit (loss) for the period | 9904 | €8,049 | €1,042 | -€7,007 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,049 | €1,042 | -€7,007 | -87.0% |
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 18 October 2026 via checked.be.