Hitier 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.
Hitier Consultancy
Largest movements
- Receivables within one year +€99,563
up €99,563 (+428%), from €23,240 to €122,803
of which Trade receivables: +€77,440
- Tangible fixed assets +€40,006
up €40,006 (+3,698%), from €1,082 to €41,088
of which Land and buildings: +€38,916
- Cash -€4,878
down €4,878 (-10.7%), from €45,645 to €40,767
mainly Receivables within one year (-€99,563) and Contributions, distributions and other (-€62,041)
- Profit (loss) carried forward +€71,104
up €71,104 (+159%), from €44,773 to €115,877
- Debts after one year +€36,155
new in 2025: €36,155
- Tax, wage and social debts +€16,684
up €16,684 (+35.5%), from €47,041 to €63,724
of which Taxes: +€14,772
- Other debts +€9,100
up €9,100, from €0 to €9,100
- Gross operating margin +€106,687
up €106,687 (+138%), from €77,521 to €184,207
- Taxes +€18,125
up €18,125 (+92.3%), from €19,640 to €37,765
- Other operating charges -€2,868
down €2,868 (-82.9%), from €3,461 to €593
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 | €96,097 | €230,788 | +€134,691 | +140% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €26,082 | €66,088 | +€40,006 | +153% |
| Tangible fixed assets | 22/27 | €1,082 | €41,088 | +€40,006 | +3,698% |
| Land and buildings | 22 | - | €38,916 | +€38,916 | |
| Plant, machinery and equipment | 23 | €811 | €2,171 | +€1,360 | +168% |
| Furniture and vehicles | 24 | €271 | €0 | -€271 | -100% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €70,016 | €164,700 | +€94,685 | +135% |
| Amounts receivable within one year | 40/41 | €23,240 | €122,803 | +€99,563 | +428% |
| Trade receivables | 40 | €19,360 | €96,800 | +€77,440 | +400% |
| Other amounts receivable | 41 | €3,880 | €26,003 | +€22,123 | +570% |
| Current investments | 50/53 | €1,130 | €1,130 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,645 | €40,767 | -€4,878 | -10.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €96,097 | €230,788 | +€134,691 | +140% |
| Equity | 10/15 | €47,773 | €118,877 | +€71,104 | +149% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,773 | €115,877 | +€71,104 | +159% |
| Amounts payable | 17/49 | €48,324 | €111,911 | +€63,586 | +132% |
| Amounts payable after more than one year | 17 | - | €36,155 | +€36,155 | |
| Financial debts | 170/4 | - | €36,155 | +€36,155 | |
| Amounts payable within one year | 42/48 | €48,324 | €75,756 | +€27,432 | +56.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,044 | +€2,044 | |
| Trade debts | 44 | €1,283 | €887 | -€396 | -30.8% |
| Suppliers | 440/4 | €1,283 | €887 | -€396 | -30.8% |
| Taxes, remuneration and social security | 45 | €47,041 | €63,724 | +€16,684 | +35.5% |
| Taxes | 450/3 | €46,579 | €61,351 | +€14,772 | +31.7% |
| Remuneration and social security | 454/9 | €462 | €2,374 | +€1,912 | +414% |
| Other amounts payable | 47/48 | €0 | €9,100 | +€9,100 | |
| Remuneration, social security and pensions | 62 | €3,861 | €5,050 | +€1,188 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,661 | €2,822 | +€1,160 | +69.8% |
| Other operating charges | 640/8 | €3,461 | €593 | -€2,868 | -82.9% |
| Gross operating margin | 9900 | €77,521 | €184,207 | +€106,687 | +138% |
| Operating profit (loss) | 9901 | €68,537 | €175,743 | +€107,206 | +156% |
| Financial income | 75/76B | €62 | €79 | +€17 | +27.1% |
| Recurring financial income | 75 | €62 | €79 | +€17 | +27.1% |
| Financial charges | 65/66B | €4,027 | €4,912 | +€885 | +22.0% |
| Recurring financial charges | 65 | €4,027 | €4,912 | +€885 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €64,572 | €170,911 | +€106,338 | +165% |
| Income taxes | 67/77 | €19,640 | €37,765 | +€18,125 | +92.3% |
| Profit (loss) for the period | 9904 | €44,932 | €133,145 | +€88,213 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €44,932 | €133,145 | +€88,213 | +196% |
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 14 October 2026 via checked.be.