HOORCONSULT: 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.
HOORCONSULT
Largest movements
- Cash -€209,220
down €209,220 (-64.8%), from €322,640 to €113,421
mainly Contributions, distributions and other (-€152,908) and Receivables within one year (-€111,449)
- Receivables within one year +€111,449
up €111,449 (+135%), from €82,671 to €194,119
of which Other amounts receivable: +€109,412
- Current investments +€63,500
new in 2025: €63,500
- Stocks and contracts +€19,089
up €19,089 (+86.3%), from €22,131 to €41,220
- Tangible fixed assets -€11,185
down €11,185 (-3.5%), from €317,201 to €306,016
of which Land and buildings: -€12,637
- Reserves -€31,013
down €31,013 (-5.4%), from €575,727 to €544,714
- Staff costs +€28,377
up €28,377 (+36.8%), from €77,114 to €105,491
- Taxes -€10,931
down €10,931 (-17.0%), from €64,345 to €53,414
- Gross operating margin -€6,646
down €6,646 (-2.1%), from €309,825 to €303,179
- Financial income +€6,478
up €6,478 (+142%), from €4,557 to €11,034
- Other operating charges +€3,989
up €3,989 (+170%), from €2,340 to €6,329
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 | €821,870 | €796,546 | -€25,324 | -3.1% |
| Fixed assets | 21/28 | €317,201 | €306,016 | -€11,185 | -3.5% |
| Tangible fixed assets | 22/27 | €317,201 | €306,016 | -€11,185 | -3.5% |
| Land and buildings | 22 | €303,389 | €290,752 | -€12,637 | -4.2% |
| Plant, machinery and equipment | 23 | €5,880 | €6,518 | +€638 | +10.8% |
| Furniture and vehicles | 24 | €7,932 | €8,747 | +€815 | +10.3% |
| Current assets | 29/58 | €504,669 | €490,529 | -€14,139 | -2.8% |
| Amounts receivable after more than one year | 29 | €76,000 | €76,000 | = | 0.0% |
| Other amounts receivable | 291 | €76,000 | €76,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €22,131 | €41,220 | +€19,089 | +86.3% |
| Stocks | 30/36 | €22,131 | €41,220 | +€19,089 | +86.3% |
| Amounts receivable within one year | 40/41 | €82,671 | €194,119 | +€111,449 | +135% |
| Trade receivables | 40 | €49,310 | €51,346 | +€2,036 | +4.1% |
| Other amounts receivable | 41 | €33,361 | €142,773 | +€109,412 | +328% |
| Current investments | 50/53 | - | €63,500 | +€63,500 | |
| Cash at bank and in hand | 54/58 | €322,640 | €113,421 | -€209,220 | -64.8% |
| Deferred charges and accrued income | 490/1 | €1,227 | €2,270 | +€1,043 | +85.0% |
| Total equity and liabilities | 10/49 | €821,870 | €796,546 | -€25,324 | -3.1% |
| Equity | 10/15 | €588,127 | €557,114 | -€31,013 | -5.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €575,727 | €544,714 | -€31,013 | -5.4% |
| Distributable reserves | 133 | €575,727 | €544,714 | -€31,013 | -5.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €233,743 | €239,431 | +€5,689 | +2.4% |
| Amounts payable after more than one year | 17 | €135,613 | €129,140 | -€6,473 | -4.8% |
| Financial debts | 170/4 | €135,613 | €129,140 | -€6,473 | -4.8% |
| Amounts payable within one year | 42/48 | €98,130 | €109,540 | +€11,410 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €6,294 | €6,473 | +€179 | +2.8% |
| Trade debts | 44 | €69,746 | €72,090 | +€2,343 | +3.4% |
| Suppliers | 440/4 | €69,746 | €72,090 | +€2,343 | +3.4% |
| Taxes, remuneration and social security | 45 | €16,474 | €23,385 | +€6,911 | +41.9% |
| Taxes | 450/3 | €4,869 | €10,095 | +€5,225 | +107% |
| Remuneration and social security | 454/9 | €11,605 | €13,290 | +€1,685 | +14.5% |
| Other amounts payable | 47/48 | €5,616 | €7,592 | +€1,976 | +35.2% |
| Accrued charges and deferred income | 492/3 | €0 | €752 | +€752 | |
| Remuneration, social security and pensions | 62 | €77,114 | €105,491 | +€28,377 | +36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,720 | €22,360 | +€639 | +2.9% |
| Other operating charges | 640/8 | €2,340 | €6,329 | +€3,989 | +170% |
| Gross operating margin | 9900 | €309,825 | €303,179 | -€6,646 | -2.1% |
| Operating profit (loss) | 9901 | €208,651 | €169,000 | -€39,651 | -19.0% |
| Financial income | 75/76B | €4,557 | €11,034 | +€6,478 | +142% |
| Recurring financial income | 75 | €4,557 | €11,034 | +€6,478 | +142% |
| Financial charges | 65/66B | €4,306 | €4,724 | +€418 | +9.7% |
| Recurring financial charges | 65 | €4,306 | €4,724 | +€418 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €208,902 | €175,310 | -€33,592 | -16.1% |
| Income taxes | 67/77 | €64,345 | €53,414 | -€10,931 | -17.0% |
| Profit (loss) for the period | 9904 | €144,557 | €121,896 | -€22,661 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €144,557 | €121,896 | -€22,661 | -15.7% |
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.