HKCONSULTANCY: 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.
HKCONSULTANCY
Largest movements
- Cash +€104,949
up €104,949 (+170.3%), from €61,625 to €166,574
mainly Net result for the year (+€85,100) and Tax, wage and social debts (+€25,660)
- Deferred charges and accrued income +€3,628
up €3,628 (+24.9%), from €14,581 to €18,208
- Receivables within one year +€3,045
up €3,045 (+68421.3%), from €4 to €3,049
of which Trade receivables: +€3,049
- Reserves +€85,100
up €85,100 (+162.4%), from €52,414 to €137,513
- Tax, wage and social debts +€25,660
up €25,660 (+114.4%), from €22,426 to €48,086
- Gross operating margin +€42,430
up €42,430 (+62.9%), from €67,507 to €109,937
- Taxes +€8,705
up €8,705 (+63.3%), from €13,751 to €22,455
- Depreciation +€1,398
up €1,398 (+178.3%), from €784 to €2,182
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.
Cash bridge derived
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 | €82,577 | €193,415 | +€110,838 | +134.2% |
| Fixed assets | 21/28 | €6,366 | €5,583 | -€783 | -12.3% |
| Tangible fixed assets | 22/27 | €6,366 | €5,583 | -€783 | -12.3% |
| Plant, machinery and equipment | 23 | €1,849 | €1,409 | -€440 | -23.8% |
| Furniture and vehicles | 24 | €4,517 | €4,174 | -€343 | -7.6% |
| Current assets | 29/58 | €76,210 | €187,832 | +€111,621 | +146.5% |
| Amounts receivable within one year | 40/41 | €4 | €3,049 | +€3,045 | +68421.3% |
| Trade receivables | 40 | - | €3,049 | +€3,049 | |
| Other amounts receivable | 41 | €4 | €0 | -€4 | -100.0% |
| Cash at bank and in hand | 54/58 | €61,625 | €166,574 | +€104,949 | +170.3% |
| Deferred charges and accrued income | 490/1 | €14,581 | €18,208 | +€3,628 | +24.9% |
| Total equity and liabilities | 10/49 | €82,577 | €193,415 | +€110,838 | +134.2% |
| Equity | 10/15 | €57,414 | €142,513 | +€85,100 | +148.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,414 | €137,513 | +€85,100 | +162.4% |
| Distributable reserves | 133 | €52,414 | €137,513 | +€85,100 | +162.4% |
| Amounts payable | 17/49 | €25,163 | €50,902 | +€25,739 | +102.3% |
| Amounts payable within one year | 42/48 | €24,982 | €50,781 | +€25,799 | +103.3% |
| Trade debts | 44 | €2,556 | €2,695 | +€139 | +5.4% |
| Suppliers | 440/4 | €2,556 | €2,695 | +€139 | +5.4% |
| Taxes, remuneration and social security | 45 | €22,426 | €48,086 | +€25,660 | +114.4% |
| Taxes | 450/3 | €22,426 | €48,086 | +€25,660 | +114.4% |
| Accrued charges and deferred income | 492/3 | €181 | €121 | -€60 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €784 | €2,182 | +€1,398 | +178.3% |
| Other operating charges | 640/8 | €484 | €128 | -€356 | -73.6% |
| Gross operating margin | 9900 | €67,507 | €109,937 | +€42,430 | +62.9% |
| Operating profit (loss) | 9901 | €66,239 | €107,628 | +€41,389 | +62.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400.0% |
| Financial charges | 65/66B | €74 | €72 | -€2 | -2.7% |
| Recurring financial charges | 65 | €74 | €72 | -€2 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €66,164 | €107,555 | +€41,391 | +62.6% |
| Income taxes | 67/77 | €13,751 | €22,455 | +€8,705 | +63.3% |
| Profit (loss) for the period | 9904 | €52,414 | €85,100 | +€32,686 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,414 | €85,100 | +€32,686 | +62.4% |
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 10 October 2026 via checked.be.