Hito Consult: 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.
Hito Consult
Largest movements
- Receivables within one year +€36,030
up €36,030 (+142%), from €25,356 to €61,386
of which Trade receivables: +€24,806
- Cash +€26,712
up €26,712 (+91.4%), from €29,233 to €55,946
mainly Net result for the year (+€47,046) and Trade debts (+€24,840)
- Reserves +€47,046
up €47,046 (+140%), from €33,618 to €80,664
- Trade debts +€24,840
up €24,840 (+656%), from €3,787 to €28,627
- Tax, wage and social debts -€8,462
down €8,462 (-78.0%), from €10,843 to €2,381
- Current portion of long-term debt +€5,059
up €5,059 (+150%), from €3,366 to €8,425
- Other debts -€4,332
down €4,332 (-81.6%), from €5,311 to €979
- Gross operating margin +€29,351
up €29,351 (+73.2%), from €40,084 to €69,435
- Taxes +€3,173
up €3,173 (+29.9%), from €10,603 to €13,776
- Financial charges +€2,293
up €2,293 (+54.3%), from €4,226 to €6,519
- Depreciation +€1,302
up €1,302 (+433%), from €300 to €1,602
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 | €59,926 | €124,077 | +€64,151 | +107% |
| Fixed assets | 21/28 | €4,751 | €5,734 | +€983 | +20.7% |
| Tangible fixed assets | 22/27 | €4,751 | €5,734 | +€983 | +20.7% |
| Plant, machinery and equipment | 23 | €4,751 | €5,734 | +€983 | +20.7% |
| Current assets | 29/58 | €55,175 | €118,343 | +€63,168 | +114% |
| Amounts receivable within one year | 40/41 | €25,356 | €61,386 | +€36,030 | +142% |
| Trade receivables | 40 | €25,356 | €50,163 | +€24,806 | +97.8% |
| Other amounts receivable | 41 | - | €11,224 | +€11,224 | |
| Cash at bank and in hand | 54/58 | €29,233 | €55,946 | +€26,712 | +91.4% |
| Deferred charges and accrued income | 490/1 | €585 | €1,010 | +€425 | +72.7% |
| Total equity and liabilities | 10/49 | €59,926 | €124,077 | +€64,151 | +107% |
| Equity | 10/15 | €36,618 | €83,664 | +€47,046 | +128% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,618 | €80,664 | +€47,046 | +140% |
| Distributable reserves | 133 | €33,618 | €80,664 | +€47,046 | +140% |
| Amounts payable | 17/49 | €23,308 | €40,413 | +€17,105 | +73.4% |
| Amounts payable within one year | 42/48 | €23,308 | €40,413 | +€17,105 | +73.4% |
| Current portion of amounts payable after more than one year | 42 | €3,366 | €8,425 | +€5,059 | +150% |
| Trade debts | 44 | €3,787 | €28,627 | +€24,840 | +656% |
| Suppliers | 440/4 | €3,787 | €28,627 | +€24,840 | +656% |
| Taxes, remuneration and social security | 45 | €10,843 | €2,381 | -€8,462 | -78.0% |
| Taxes | 450/3 | €10,843 | €2,381 | -€8,462 | -78.0% |
| Other amounts payable | 47/48 | €5,311 | €979 | -€4,332 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €1,602 | +€1,302 | +433% |
| Other operating charges | 640/8 | €702 | €874 | +€171 | +24.4% |
| Gross operating margin | 9900 | €40,084 | €69,435 | +€29,351 | +73.2% |
| Operating profit (loss) | 9901 | €39,081 | €66,959 | +€27,878 | +71.3% |
| Financial income | 75/76B | - | €382 | +€382 | |
| Recurring financial income | 75 | - | €382 | +€382 | |
| Financial charges | 65/66B | €4,226 | €6,519 | +€2,293 | +54.3% |
| Recurring financial charges | 65 | €4,226 | €6,519 | +€2,293 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €34,855 | €60,822 | +€25,967 | +74.5% |
| Income taxes | 67/77 | €10,603 | €13,776 | +€3,173 | +29.9% |
| Profit (loss) for the period | 9904 | €24,251 | €47,046 | +€22,794 | +94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,251 | €47,046 | +€22,794 | +94.0% |
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.