HOB 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.
HOB Consult
Largest movements
- Cash -€43,719
down €43,719 (-57.4%), from €76,134 to €32,415
mainly Contributions, distributions and other (-€47,343) and Other debts (-€41,314)
- Receivables within one year -€13,784
down €13,784 (-44.9%), from €30,704 to €16,919
of which Trade receivables: -€15,116
- Deferred charges and accrued income +€2,271
up €2,271 (+119.7%), from €1,897 to €4,169
- Tangible fixed assets -€1,557
down €1,557 (-42.3%), from €3,680 to €2,123
- Other debts -€41,314
down €41,314 (-47.5%), from €86,949 to €45,635
- Tax, wage and social debts -€15,430
down €15,430 (-70.1%), from €22,007 to €6,577
- Gross operating margin -€18,478
down €18,478 (-22.7%), from €81,457 to €62,979
- Taxes -€4,389
down €4,389 (-25.7%), from €17,058 to €12,668
- Depreciation +€876
up €876 (+128.6%), from €681 to €1,557
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 | €112,416 | €55,626 | -€56,789 | -50.5% |
| Fixed assets | 21/28 | €3,680 | €2,123 | -€1,557 | -42.3% |
| Tangible fixed assets | 22/27 | €3,680 | €2,123 | -€1,557 | -42.3% |
| Plant, machinery and equipment | 23 | €3,680 | €2,123 | -€1,557 | -42.3% |
| Current assets | 29/58 | €108,736 | €53,503 | -€55,232 | -50.8% |
| Amounts receivable within one year | 40/41 | €30,704 | €16,919 | -€13,784 | -44.9% |
| Trade receivables | 40 | €30,704 | €15,588 | -€15,116 | -49.2% |
| Other amounts receivable | 41 | - | €1,332 | +€1,332 | |
| Cash at bank and in hand | 54/58 | €76,134 | €32,415 | -€43,719 | -57.4% |
| Deferred charges and accrued income | 490/1 | €1,897 | €4,169 | +€2,271 | +119.7% |
| Total equity and liabilities | 10/49 | €112,416 | €55,626 | -€56,789 | -50.5% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €110,416 | €53,626 | -€56,789 | -51.4% |
| Amounts payable within one year | 42/48 | €110,416 | €53,626 | -€56,789 | -51.4% |
| Trade debts | 44 | €1,460 | €1,414 | -€46 | -3.1% |
| Suppliers | 440/4 | €1,460 | €1,414 | -€46 | -3.1% |
| Taxes, remuneration and social security | 45 | €22,007 | €6,577 | -€15,430 | -70.1% |
| Taxes | 450/3 | €22,007 | €6,577 | -€15,430 | -70.1% |
| Other amounts payable | 47/48 | €86,949 | €45,635 | -€41,314 | -47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €681 | €1,557 | +€876 | +128.6% |
| Other operating charges | 640/8 | €748 | €771 | +€23 | +3.0% |
| Gross operating margin | 9900 | €81,457 | €62,979 | -€18,478 | -22.7% |
| Operating profit (loss) | 9901 | €80,028 | €60,651 | -€19,376 | -24.2% |
| Financial income | 75/76B | €136 | - | -€136 | |
| Recurring financial income | 75 | €136 | - | -€136 | |
| Financial charges | 65/66B | €901 | €640 | -€260 | -28.9% |
| Recurring financial charges | 65 | €901 | €640 | -€260 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €79,263 | €60,011 | -€19,252 | -24.3% |
| Income taxes | 67/77 | €17,058 | €12,668 | -€4,389 | -25.7% |
| Profit (loss) for the period | 9904 | €62,205 | €47,343 | -€14,862 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,205 | €47,343 | -€14,862 | -23.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.