HIT 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.
HIT CONSULTING
Largest movements
- Receivables within one year -€88,349
down €88,349 (-55.1%), from €160,208 to €71,858
of which Other amounts receivable: -€60,986
- Cash -€9,778
down €9,778 (-97.1%), from €10,067 to €289
mainly Net result for the year (-€63,391) and Tax, wage and social debts (-€55,770)
- Current investments -€5,482
down €5,482 (-40.7%), from €13,466 to €7,984
- Profit (loss) carried forward -€63,391
down €63,391 (-461%), from -€13,763 to -€77,153
- Tax, wage and social debts -€55,770
down €55,770 (-51.7%), from €107,947 to €52,177
of which Taxes: -€56,117
- Short-term financial debts +€14,942
new in 2025: €14,942
- Trade debts +€2,103
up €2,103 (+424%), from €496 to €2,599
- Taxes +€9,847
up €9,847 (+25.5%), from €38,655 to €48,502
- Gross operating margin -€7,626
down €7,626 (-26.6%), from €28,628 to €21,002
- Other operating charges -€6,167
down €6,167 (-98.9%), from €6,235 to €68
- Financial income +€4,158
up €4,158 (+78.6%), from €5,293 to €9,451
- Depreciation -€3,138
no longer reported in 2025 (was €3,138)
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 | €183,971 | €81,603 | -€102,368 | -55.6% |
| Fixed assets | 21/28 | €230 | €230 | = | 0.0% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €183,741 | €81,373 | -€102,368 | -55.7% |
| Amounts receivable within one year | 40/41 | €160,208 | €71,858 | -€88,349 | -55.1% |
| Trade receivables | 40 | €38,372 | €11,008 | -€27,364 | -71.3% |
| Other amounts receivable | 41 | €121,836 | €60,850 | -€60,986 | -50.1% |
| Current investments | 50/53 | €13,466 | €7,984 | -€5,482 | -40.7% |
| Cash at bank and in hand | 54/58 | €10,067 | €289 | -€9,778 | -97.1% |
| Deferred charges and accrued income | 490/1 | - | €1,241 | +€1,241 | |
| Total equity and liabilities | 10/49 | €183,971 | €81,603 | -€102,368 | -55.6% |
| Equity | 10/15 | €75,276 | €11,885 | -€63,391 | -84.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €76,639 | €76,639 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €74,780 | €74,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,763 | -€77,153 | -€63,391 | -461% |
| Amounts payable | 17/49 | €108,695 | €69,717 | -€38,977 | -35.9% |
| Amounts payable within one year | 42/48 | €108,443 | €69,717 | -€38,726 | -35.7% |
| Financial debts | 43 | - | €14,942 | +€14,942 | |
| Credit institutions | 430/8 | - | €14,942 | +€14,942 | |
| Trade debts | 44 | €496 | €2,599 | +€2,103 | +424% |
| Suppliers | 440/4 | €496 | €2,599 | +€2,103 | +424% |
| Taxes, remuneration and social security | 45 | €107,947 | €52,177 | -€55,770 | -51.7% |
| Taxes | 450/3 | €101,541 | €45,425 | -€56,117 | -55.3% |
| Remuneration and social security | 454/9 | €6,405 | €6,752 | +€347 | +5.4% |
| Accrued charges and deferred income | 492/3 | €252 | - | -€252 | |
| Remuneration, social security and pensions | 62 | €42,813 | €44,076 | +€1,263 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,138 | - | -€3,138 | |
| Other operating charges | 640/8 | €6,235 | €68 | -€6,167 | -98.9% |
| Gross operating margin | 9900 | €28,628 | €21,002 | -€7,626 | -26.6% |
| Operating profit (loss) | 9901 | -€23,558 | -€23,142 | +€417 | +1.8% |
| Financial income | 75/76B | €5,293 | €9,451 | +€4,158 | +78.6% |
| Recurring financial income | 75 | €5,293 | €9,451 | +€4,158 | +78.6% |
| Financial charges | 65/66B | €4,053 | €1,199 | -€2,855 | -70.4% |
| Recurring financial charges | 65 | €4,053 | €1,199 | -€2,855 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,319 | -€14,889 | +€7,430 | +33.3% |
| Income taxes | 67/77 | €38,655 | €48,502 | +€9,847 | +25.5% |
| Profit (loss) for the period | 9904 | -€60,974 | -€63,391 | -€2,417 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,974 | -€63,391 | -€2,417 | -4.0% |
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 28 October 2026 via checked.be.