HODE 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.
HODE CONSULTING
Largest movements
- Receivables within one year +€18,883
up €18,883 (+274%), from €6,883 to €25,766
of which Other amounts receivable: +€18,562
- Cash -€11,935
down €11,935 (-46.5%), from €25,670 to €13,735
mainly Receivables within one year (-€18,883) and Other debts (-€11,843)
- Tangible fixed assets -€1,041
down €1,041 (-7.2%), from €14,467 to €13,426
of which Furniture and vehicles: -€1,465
- Profit (loss) carried forward +€15,535
up €15,535 (+115%), from €13,530 to €29,065
- Other debts -€11,843
no longer reported in 2025 (was €11,843)
- Accrued charges and deferred income +€2,040
new in 2025: €2,040
- Financial income -€16,226
no longer reported in 2025 (was €16,226)
of which Financial income: -€16,226
- Gross operating margin -€6,979
down €6,979 (-20.1%), from €34,692 to €27,713
- Taxes -€5,741
down €5,741 (-40.3%), from €14,241 to €8,500
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 | €47,542 | €53,429 | +€5,886 | +12.4% |
| Fixed assets | 21/28 | €14,467 | €13,426 | -€1,041 | -7.2% |
| Tangible fixed assets | 22/27 | €14,467 | €13,426 | -€1,041 | -7.2% |
| Plant, machinery and equipment | 23 | €10,730 | €11,154 | +€424 | +4.0% |
| Furniture and vehicles | 24 | €3,737 | €2,272 | -€1,465 | -39.2% |
| Current assets | 29/58 | €33,075 | €40,002 | +€6,927 | +20.9% |
| Amounts receivable within one year | 40/41 | €6,883 | €25,766 | +€18,883 | +274% |
| Trade receivables | 40 | €6,883 | €7,204 | +€321 | +4.7% |
| Other amounts receivable | 41 | - | €18,562 | +€18,562 | |
| Cash at bank and in hand | 54/58 | €25,670 | €13,735 | -€11,935 | -46.5% |
| Deferred charges and accrued income | 490/1 | €522 | €501 | -€21 | -4.0% |
| Total equity and liabilities | 10/49 | €47,542 | €53,429 | +€5,886 | +12.4% |
| Equity | 10/15 | €21,590 | €37,125 | +€15,535 | +72.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,530 | €29,065 | +€15,535 | +115% |
| Amounts payable | 17/49 | €25,952 | €16,304 | -€9,649 | -37.2% |
| Amounts payable within one year | 42/48 | €25,952 | €14,264 | -€11,689 | -45.0% |
| Trade debts | 44 | €2,293 | €2,226 | -€67 | -2.9% |
| Suppliers | 440/4 | €2,293 | €2,226 | -€67 | -2.9% |
| Taxes, remuneration and social security | 45 | €11,816 | €12,037 | +€221 | +1.9% |
| Taxes | 450/3 | €11,816 | €12,037 | +€221 | +1.9% |
| Other amounts payable | 47/48 | €11,843 | - | -€11,843 | |
| Accrued charges and deferred income | 492/3 | - | €2,040 | +€2,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,028 | €3,044 | +€16 | +0.5% |
| Other operating charges | 640/8 | €562 | €543 | -€20 | -3.5% |
| Gross operating margin | 9900 | €34,692 | €27,713 | -€6,979 | -20.1% |
| Operating profit (loss) | 9901 | €31,102 | €24,126 | -€6,976 | -22.4% |
| Financial income | 75/76B | €16,226 | - | -€16,226 | |
| Recurring financial income | 75 | €16,226 | - | -€16,226 | |
| Non-recurring financial income | 76B | €16,226 | - | -€16,226 | |
| Financial charges | 65/66B | €90 | €91 | +€1 | +1.0% |
| Recurring financial charges | 65 | €90 | €91 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €47,237 | €24,035 | -€23,203 | -49.1% |
| Income taxes | 67/77 | €14,241 | €8,500 | -€5,741 | -40.3% |
| Profit (loss) for the period | 9904 | €32,997 | €15,535 | -€17,462 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,997 | €15,535 | -€17,462 | -52.9% |
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 16 October 2026 via checked.be.