HOBRAIM 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.
HOBRAIM Consultancy
Largest movements
- Receivables within one year +€32,243
up €32,243 (+62.6%), from €51,509 to €83,752
- Cash -€30,595
down €30,595 (-99.5%), from €30,744 to €149
mainly Receivables within one year (-€32,243) and Trade debts (-€67)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,006
up €1,006 (+41.6%), from -€2,416 to -€1,410
- Financial income +€669
up €669 (+19.9%), from €3,358 to €4,027
- Other operating charges -€92
down €92 (-9.5%), from €964 to €872
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 | €248,603 | €250,252 | +€1,648 | +0.7% |
| Fixed assets | 21/28 | €166,350 | €166,350 | = | 0.0% |
| Financial fixed assets | 28 | €166,350 | €166,350 | = | 0.0% |
| Current assets | 29/58 | €82,253 | €83,902 | +€1,648 | +2.0% |
| Amounts receivable within one year | 40/41 | €51,509 | €83,752 | +€32,243 | +62.6% |
| Other amounts receivable | 41 | €51,509 | €83,752 | +€32,243 | +62.6% |
| Cash at bank and in hand | 54/58 | €30,744 | €149 | -€30,595 | -99.5% |
| Total equity and liabilities | 10/49 | €248,603 | €250,252 | +€1,648 | +0.7% |
| Equity | 10/15 | €248,537 | €250,252 | +€1,715 | +0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €228,587 | €230,252 | +€1,665 | +0.7% |
| Distributable reserves | 133 | €228,587 | €230,252 | +€1,665 | +0.7% |
| Profit (loss) carried forward | 14 | -€50 | - | +€50 | |
| Amounts payable | 17/49 | €67 | - | -€67 | |
| Amounts payable within one year | 42/48 | €67 | - | -€67 | |
| Trade debts | 44 | €67 | - | -€67 | |
| Suppliers | 440/4 | €67 | - | -€67 | |
| Other operating charges | 640/8 | €964 | €872 | -€92 | -9.5% |
| Gross operating margin | 9900 | -€2,416 | -€1,410 | +€1,006 | +41.6% |
| Operating profit (loss) | 9901 | -€3,380 | -€2,283 | +€1,097 | +32.5% |
| Financial income | 75/76B | €3,358 | €4,027 | +€669 | +19.9% |
| Recurring financial income | 75 | €3,358 | €4,027 | +€669 | +19.9% |
| Financial charges | 65/66B | €28 | €29 | +€1 | +5.2% |
| Recurring financial charges | 65 | €28 | €29 | +€1 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€50 | €1,715 | +€1,765 | |
| Profit (loss) for the period | 9904 | -€50 | €1,715 | +€1,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50 | €1,715 | +€1,765 |
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 30 October 2026 via checked.be.