HLC Consult: what changed
Two fiscal 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.
HLC Consult
Largest movements
- Cash +€32,283
up €32,283 (+300.2%), from €10,755 to €43,037
mainly Net result for the year (+€21,315) and Receivables within one year (+€14,578)
- Receivables within one year -€14,578
down €14,578 (-78.8%), from €18,509 to €3,932
of which Trade receivables: -€16,704
- Tangible fixed assets -€5,974
down €5,974 (-8.6%), from €69,660 to €63,686
of which Land and buildings: -€5,000
- Reserves +€21,315
new in 2025: €21,315
- Debts after one year -€6,970
down €6,970 (-16.2%), from €42,984 to €36,014
- Tax, wage and social debts -€4,631
down €4,631 (-36.8%), from €12,579 to €7,948
of which Taxes: -€4,463
- Trade debts +€4,446
up €4,446 (+126.5%), from €3,515 to €7,960
- Other debts -€1,944
no longer reported in 2025 (was €1,944)
- Staff costs -€9,540
down €9,540 (-14.3%), from €66,651 to €57,112
- Gross operating margin +€5,556
up €5,556 (+5.7%), from €97,564 to €103,120
- Taxes +€4,547
up €4,547 (+62.8%), from €7,237 to €11,783
- Depreciation -€3,782
down €3,782 (-30.6%), from €12,353 to €8,571
- Financial charges -€1,047
down €1,047 (-40.5%), from €2,585 to €1,538
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 | €100,784 | €112,905 | +€12,120 | +12.0% |
| Fixed assets | 21/28 | €69,717 | €63,743 | -€5,974 | -8.6% |
| Tangible fixed assets | 22/27 | €69,660 | €63,686 | -€5,974 | -8.6% |
| Land and buildings | 22 | €55,000 | €50,000 | -€5,000 | -9.1% |
| Furniture and vehicles | 24 | €3,516 | €3,371 | -€145 | -4.1% |
| Other tangible fixed assets | 26 | €11,144 | €10,315 | -€829 | -7.4% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €31,068 | €49,162 | +€18,094 | +58.2% |
| Amounts receivable within one year | 40/41 | €18,509 | €3,932 | -€14,578 | -78.8% |
| Trade receivables | 40 | €18,509 | €1,806 | -€16,704 | -90.2% |
| Other amounts receivable | 41 | - | €2,126 | +€2,126 | |
| Cash at bank and in hand | 54/58 | €10,755 | €43,037 | +€32,283 | +300.2% |
| Deferred charges and accrued income | 490/1 | €1,803 | €2,193 | +€390 | +21.6% |
| Total equity and liabilities | 10/49 | €100,784 | €112,905 | +€12,120 | +12.0% |
| Equity | 10/15 | €31,547 | €52,862 | +€21,315 | +67.6% |
| Contributions | 10/11 | €14,360 | €14,360 | = | 0.0% |
| Reserves | 13 | - | €21,315 | +€21,315 | |
| Distributable reserves | 133 | - | €21,315 | +€21,315 | |
| Profit (loss) carried forward | 14 | €17,187 | €17,187 | = | 0.0% |
| Amounts payable | 17/49 | €69,238 | €60,043 | -€9,195 | -13.3% |
| Amounts payable after more than one year | 17 | €42,984 | €36,014 | -€6,970 | -16.2% |
| Financial debts | 170/4 | €42,984 | €36,014 | -€6,970 | -16.2% |
| Amounts payable within one year | 42/48 | €26,214 | €24,029 | -€2,185 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €8,176 | €8,120 | -€56 | -0.7% |
| Trade debts | 44 | €3,515 | €7,960 | +€4,446 | +126.5% |
| Suppliers | 440/4 | €3,515 | €7,960 | +€4,446 | +126.5% |
| Taxes, remuneration and social security | 45 | €12,579 | €7,948 | -€4,631 | -36.8% |
| Taxes | 450/3 | €7,247 | €2,784 | -€4,463 | -61.6% |
| Remuneration and social security | 454/9 | €5,333 | €5,165 | -€168 | -3.1% |
| Other amounts payable | 47/48 | €1,944 | - | -€1,944 | |
| Accrued charges and deferred income | 492/3 | €40 | - | -€40 | |
| Remuneration, social security and pensions | 62 | €66,651 | €57,112 | -€9,540 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,353 | €8,571 | -€3,782 | -30.6% |
| Other operating charges | 640/8 | €2,544 | €2,806 | +€263 | +10.3% |
| Gross operating margin | 9900 | €97,564 | €103,120 | +€5,556 | +5.7% |
| Operating profit (loss) | 9901 | €16,016 | €34,631 | +€18,615 | +116.2% |
| Financial income | 75/76B | €5 | €6 | +€1 | +17.6% |
| Recurring financial income | 75 | €5 | €6 | +€1 | +17.6% |
| Financial charges | 65/66B | €2,585 | €1,538 | -€1,047 | -40.5% |
| Recurring financial charges | 65 | €2,585 | €1,538 | -€1,047 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €13,436 | €33,099 | +€19,662 | +146.3% |
| Income taxes | 67/77 | €7,237 | €11,783 | +€4,547 | +62.8% |
| Profit (loss) for the period | 9904 | €6,200 | €21,315 | +€15,116 | +243.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,200 | €21,315 | +€15,116 | +243.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.