HKM 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.
HKM Consulting
Largest movements
- Cash +€52,816
up €52,816 (+201%), from €26,285 to €79,101
mainly Net result for the year (+€65,509) and Tax, wage and social debts (+€9,113)
- Receivables within one year +€13,749
up €13,749 (+41.5%), from €33,125 to €46,875
of which Other amounts receivable: +€24,844
- Reserves +€65,509
up €65,509 (+255%), from €25,674 to €91,183
- Tax, wage and social debts +€9,113
up €9,113 (+54.2%), from €16,817 to €25,930
of which Taxes: +€10,635
- Other debts -€3,845
down €3,845 (-100%), from €3,845 to €0
- Trade debts -€2,521
down €2,521 (-36.0%), from €6,994 to €4,473
- Gross operating margin +€51,388
up €51,388 (+159%), from €32,281 to €83,669
- Taxes +€10,332
up €10,332 (+158%), from €6,541 to €16,874
- Financial charges +€1,342
up €1,342 (+2,052%), from €65 to €1,408
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 | €59,501 | €126,587 | +€67,086 | +113% |
| Current assets | 29/58 | €59,501 | €126,587 | +€67,086 | +113% |
| Amounts receivable within one year | 40/41 | €33,125 | €46,875 | +€13,749 | +41.5% |
| Trade receivables | 40 | €33,125 | €22,031 | -€11,094 | -33.5% |
| Other amounts receivable | 41 | - | €24,844 | +€24,844 | |
| Cash at bank and in hand | 54/58 | €26,285 | €79,101 | +€52,816 | +201% |
| Deferred charges and accrued income | 490/1 | €90 | €611 | +€521 | +575% |
| Total equity and liabilities | 10/49 | €59,501 | €126,587 | +€67,086 | +113% |
| Equity | 10/15 | €30,674 | €96,183 | +€65,509 | +214% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,674 | €91,183 | +€65,509 | +255% |
| Distributable reserves | 133 | €25,674 | €91,183 | +€65,509 | +255% |
| Amounts payable | 17/49 | €28,827 | €30,403 | +€1,577 | +5.5% |
| Amounts payable within one year | 42/48 | €27,656 | €30,403 | +€2,747 | +9.9% |
| Trade debts | 44 | €6,994 | €4,473 | -€2,521 | -36.0% |
| Suppliers | 440/4 | €6,994 | €4,473 | -€2,521 | -36.0% |
| Taxes, remuneration and social security | 45 | €16,817 | €25,930 | +€9,113 | +54.2% |
| Taxes | 450/3 | €13,617 | €24,252 | +€10,635 | +78.1% |
| Remuneration and social security | 454/9 | €3,200 | €1,678 | -€1,522 | -47.6% |
| Other amounts payable | 47/48 | €3,845 | €0 | -€3,845 | -100% |
| Accrued charges and deferred income | 492/3 | €1,171 | €0 | -€1,171 | -100% |
| Other operating charges | 640/8 | - | €61 | +€61 | |
| Gross operating margin | 9900 | €32,281 | €83,669 | +€51,388 | +159% |
| Operating profit (loss) | 9901 | €32,281 | €83,607 | +€51,327 | +159% |
| Financial income | 75/76B | - | €183 | +€183 | |
| Recurring financial income | 75 | - | €183 | +€183 | |
| Financial charges | 65/66B | €65 | €1,408 | +€1,342 | +2,052% |
| Recurring financial charges | 65 | €65 | €1,408 | +€1,342 | +2,052% |
| Profit (loss) for the period before taxes | 9903 | €32,215 | €82,383 | +€50,168 | +156% |
| Income taxes | 67/77 | €6,541 | €16,874 | +€10,332 | +158% |
| Profit (loss) for the period | 9904 | €25,674 | €65,509 | +€39,835 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €25,674 | €65,509 | +€39,835 | +155% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.