HolmIT 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.
HolmIT Consulting
Largest movements
- Tangible fixed assets +€136,333
up €136,333 (+92.2%), from €147,883 to €284,216
of which Land and buildings: +€137,797
- Cash -€55,996
down €55,996 (-30.2%), from €185,228 to €129,233
mainly Investment in fixed assets (net) (-€145,168) and Trade debts (-€10,911)
- Receivables within one year +€4,623
up €4,623 (+14.5%), from €31,877 to €36,499
of which Other amounts receivable: +€3,473
- Reserves +€101,289
up €101,289 (+43.9%), from €230,770 to €332,059
of which Distributable reserves: +€101,289
- Trade debts -€10,911
down €10,911 (-33.2%), from €32,836 to €21,925
- Tax, wage and social debts -€9,346
down €9,346 (-33.8%), from €27,661 to €18,315
- Financial charges +€5,716
up €5,716 (+754%), from €759 to €6,475
- Depreciation +€5,455
up €5,455 (+161%), from €3,380 to €8,835
- Taxes -€2,964
down €2,964 (-9.4%), from €31,506 to €28,542
- Gross operating margin +€2,554
up €2,554 (+1.8%), from €143,387 to €145,941
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 | €365,912 | €449,985 | +€84,073 | +23.0% |
| Fixed assets | 21/28 | €147,883 | €284,216 | +€136,333 | +92.2% |
| Tangible fixed assets | 22/27 | €147,883 | €284,216 | +€136,333 | +92.2% |
| Land and buildings | 22 | €145,636 | €283,433 | +€137,797 | +94.6% |
| Plant, machinery and equipment | 23 | €1,804 | €783 | -€1,021 | -56.6% |
| Furniture and vehicles | 24 | €443 | €0 | -€443 | -100% |
| Current assets | 29/58 | €218,029 | €165,768 | -€52,260 | -24.0% |
| Amounts receivable within one year | 40/41 | €31,877 | €36,499 | +€4,623 | +14.5% |
| Trade receivables | 40 | €31,642 | €32,791 | +€1,150 | +3.6% |
| Other amounts receivable | 41 | €235 | €3,708 | +€3,473 | +1,477% |
| Cash at bank and in hand | 54/58 | €185,228 | €129,233 | -€55,996 | -30.2% |
| Deferred charges and accrued income | 490/1 | €924 | €36 | -€887 | -96.1% |
| Total equity and liabilities | 10/49 | €365,912 | €449,985 | +€84,073 | +23.0% |
| Equity | 10/15 | €233,770 | €335,059 | +€101,289 | +43.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €230,770 | €332,059 | +€101,289 | +43.9% |
| Tax-exempt reserves | 132 | €145 | €145 | = | 0.0% |
| Distributable reserves | 133 | €230,625 | €331,914 | +€101,289 | +43.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €132,141 | €114,926 | -€17,216 | -13.0% |
| Amounts payable within one year | 42/48 | €132,141 | €114,926 | -€17,216 | -13.0% |
| Trade debts | 44 | €32,836 | €21,925 | -€10,911 | -33.2% |
| Suppliers | 440/4 | €32,836 | €21,925 | -€10,911 | -33.2% |
| Taxes, remuneration and social security | 45 | €27,661 | €18,315 | -€9,346 | -33.8% |
| Taxes | 450/3 | €27,661 | €18,315 | -€9,346 | -33.8% |
| Other amounts payable | 47/48 | €71,645 | €74,685 | +€3,041 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,380 | €8,835 | +€5,455 | +161% |
| Other operating charges | 640/8 | €182 | €801 | +€620 | +341% |
| Gross operating margin | 9900 | €143,387 | €145,941 | +€2,554 | +1.8% |
| Operating profit (loss) | 9901 | €139,826 | €136,305 | -€3,521 | -2.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €759 | €6,475 | +€5,716 | +754% |
| Recurring financial charges | 65 | €759 | €6,475 | +€5,716 | +754% |
| Profit (loss) for the period before taxes | 9903 | €139,067 | €129,830 | -€9,237 | -6.6% |
| Income taxes | 67/77 | €31,506 | €28,542 | -€2,964 | -9.4% |
| Profit (loss) for the period | 9904 | €107,561 | €101,289 | -€6,272 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,561 | €101,289 | -€6,272 | -5.8% |
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 14 October 2026 via checked.be.