HN 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.
HN Consultancy
Largest movements
- Receivables within one year +€3,362
up €3,362 (+10.8%), from €31,083 to €34,445
of which Other amounts receivable: +€2,294
- Tangible fixed assets -€390
down €390 (-68.4%), from €571 to €180
of which Furniture and vehicles: -€210
- Profit (loss) carried forward +€10,639
up €10,639 (+5.8%), from -€184,435 to -€173,796
- Other debts -€7,154
down €7,154 (-5.1%), from €140,093 to €132,939
- Short-term financial debts -€4,947
down €4,947 (-71.5%), from €6,920 to €1,974
- Accrued charges and deferred income +€3,525
new in 2024: €3,525
- Trade debts +€3,516
up €3,516 (+34.1%), from €10,324 to €13,840
- Gross operating margin +€50,937
up €50,937 (+141%), from €36,198 to €87,135
- Staff costs +€34,041
up €34,041 (+101%), from €33,667 to €67,708
- Write-downs -€25,360
down €25,360 (-82.3%), from €30,799 to €5,439
- Financial income -€9,420
no longer reported in 2024 (was €9,420)
- Other operating charges +€1,204
up €1,204 (+914%), from €132 to €1,336
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,654 | €34,851 | +€3,198 | +10.1% |
| Fixed assets | 21/28 | €571 | €180 | -€390 | -68.4% |
| Tangible fixed assets | 22/27 | €571 | €180 | -€390 | -68.4% |
| Furniture and vehicles | 24 | €210 | - | -€210 | |
| Other tangible fixed assets | 26 | €360 | €180 | -€180 | -50.0% |
| Current assets | 29/58 | €31,083 | €34,671 | +€3,588 | +11.5% |
| Amounts receivable within one year | 40/41 | €31,083 | €34,445 | +€3,362 | +10.8% |
| Trade receivables | 40 | €15,807 | €16,875 | +€1,068 | +6.8% |
| Other amounts receivable | 41 | €15,276 | €17,570 | +€2,294 | +15.0% |
| Deferred charges and accrued income | 490/1 | - | €226 | +€226 | |
| Total equity and liabilities | 10/49 | €31,654 | €34,851 | +€3,198 | +10.1% |
| Equity | 10/15 | -€145,205 | -€134,566 | +€10,639 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,630 | €20,630 | = | 0.0% |
| Non-distributable reserves | 130/1 | €180 | €180 | = | 0.0% |
| Reserves not available under the articles | 1311 | €180 | €180 | = | 0.0% |
| Distributable reserves | 133 | €20,450 | €20,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,435 | -€173,796 | +€10,639 | +5.8% |
| Amounts payable | 17/49 | €176,859 | €169,417 | -€7,441 | -4.2% |
| Amounts payable after more than one year | 17 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Other amounts payable | 178/9 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Amounts payable within one year | 42/48 | €166,859 | €158,393 | -€8,466 | -5.1% |
| Financial debts | 43 | €6,920 | €1,974 | -€4,947 | -71.5% |
| Credit institutions | 430/8 | €6,920 | €1,974 | -€4,947 | -71.5% |
| Trade debts | 44 | €10,324 | €13,840 | +€3,516 | +34.1% |
| Suppliers | 440/4 | €10,324 | €13,840 | +€3,516 | +34.1% |
| Taxes, remuneration and social security | 45 | €9,521 | €9,641 | +€119 | +1.3% |
| Taxes | 450/3 | €2,779 | €1,677 | -€1,101 | -39.6% |
| Remuneration and social security | 454/9 | €6,743 | €7,964 | +€1,221 | +18.1% |
| Other amounts payable | 47/48 | €140,093 | €132,939 | -€7,154 | -5.1% |
| Accrued charges and deferred income | 492/3 | - | €3,525 | +€3,525 | |
| Remuneration, social security and pensions | 62 | €33,667 | €67,708 | +€34,041 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €390 | -€803 | -67.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,799 | €5,439 | -€25,360 | -82.3% |
| Other operating charges | 640/8 | €132 | €1,336 | +€1,204 | +914% |
| Gross operating margin | 9900 | €36,198 | €87,135 | +€50,937 | +141% |
| Operating profit (loss) | 9901 | -€29,594 | €12,261 | +€41,854 | |
| Financial income | 75/76B | €9,420 | - | -€9,420 | |
| Recurring financial income | 75 | €9,420 | - | -€9,420 | |
| Financial charges | 65/66B | €2,338 | €1,622 | -€717 | -30.6% |
| Recurring financial charges | 65 | €2,338 | €1,622 | -€717 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | -€22,512 | €10,639 | +€33,151 | |
| Income taxes | 67/77 | €26 | - | -€26 | |
| Profit (loss) for the period | 9904 | -€22,538 | €10,639 | +€33,177 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,538 | €10,639 | +€33,177 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.