Hoofd-Engels-Consult: 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.
Hoofd-Engels-Consult
Largest movements
- Deferred charges and accrued income +€8,756
up €8,756 (+49.4%), from €17,713 to €26,469
- Receivables after one year +€3,272
up €3,272 (+3.5%), from €93,429 to €96,701
- Tangible fixed assets -€2,775
down €2,775 (-18.0%), from €15,455 to €12,680
- Reserves +€4,459
up €4,459 (+3.6%), from €123,709 to €128,168
- Trade debts +€3,233
up €3,233 (+194%), from €1,663 to €4,896
- Gross operating margin -€23,899
down €23,899 (-57.2%), from €41,778 to €17,879
- Taxes -€3,468
down €3,468 (-27.8%), from €12,470 to €9,003
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 | €127,372 | €135,851 | +€8,479 | +6.7% |
| Fixed assets | 21/28 | €15,455 | €12,680 | -€2,775 | -18.0% |
| Tangible fixed assets | 22/27 | €15,455 | €12,680 | -€2,775 | -18.0% |
| Land and buildings | 22 | €5,473 | €4,506 | -€967 | -17.7% |
| Plant, machinery and equipment | 23 | €2,741 | €2,272 | -€469 | -17.1% |
| Furniture and vehicles | 24 | €7,241 | €5,902 | -€1,339 | -18.5% |
| Current assets | 29/58 | €111,917 | €123,170 | +€11,254 | +10.1% |
| Amounts receivable after more than one year | 29 | €93,429 | €96,701 | +€3,272 | +3.5% |
| Other amounts receivable | 291 | €93,429 | €96,701 | +€3,272 | +3.5% |
| Cash at bank and in hand | 54/58 | €775 | - | -€775 | |
| Deferred charges and accrued income | 490/1 | €17,713 | €26,469 | +€8,756 | +49.4% |
| Total equity and liabilities | 10/49 | €127,372 | €135,851 | +€8,479 | +6.7% |
| Equity | 10/15 | €125,709 | €130,168 | +€4,459 | +3.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €123,709 | €128,168 | +€4,459 | +3.6% |
| Distributable reserves | 133 | €123,709 | €128,168 | +€4,459 | +3.6% |
| Amounts payable | 17/49 | €1,663 | €5,683 | +€4,020 | +242% |
| Amounts payable within one year | 42/48 | €1,663 | €5,683 | +€4,020 | +242% |
| Financial debts | 43 | - | €780 | +€780 | |
| Credit institutions | 430/8 | - | €780 | +€780 | |
| Trade debts | 44 | €1,663 | €4,896 | +€3,233 | +194% |
| Suppliers | 440/4 | €1,663 | €4,896 | +€3,233 | +194% |
| Taxes, remuneration and social security | 45 | - | €7 | +€7 | |
| Remuneration and social security | 454/9 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,946 | €2,775 | -€171 | -5.8% |
| Other operating charges | 640/8 | €1,043 | €929 | -€113 | -10.9% |
| Gross operating margin | 9900 | €41,778 | €17,879 | -€23,899 | -57.2% |
| Operating profit (loss) | 9901 | €37,789 | €14,175 | -€23,614 | -62.5% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €751 | €718 | -€34 | -4.5% |
| Recurring financial charges | 65 | €751 | €718 | -€34 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €37,037 | €13,462 | -€23,576 | -63.7% |
| Income taxes | 67/77 | €12,470 | €9,003 | -€3,468 | -27.8% |
| Profit (loss) for the period | 9904 | €24,567 | €4,459 | -€20,108 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,567 | €4,459 | -€20,108 | -81.9% |
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 31 October 2026 via checked.be.