HR-B 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.
HR-B CONSULTING
Largest movements
- Receivables within one year +€58,406
up €58,406 (+72.8%), from €80,210 to €138,616
of which Other amounts receivable: +€64,102
- Cash +€33,333
up €33,333 (+191%), from €17,445 to €50,778
mainly Net result for the year (+€78,956) and Tax, wage and social debts (+€16,618)
- Tangible fixed assets -€5,049
down €5,049 (-17.4%), from €28,981 to €23,932
of which Furniture and vehicles: -€10,129
- Reserves +€78,956
up €78,956 (+104%), from €75,716 to €154,671
of which Distributable reserves: +€78,956
- Tax, wage and social debts +€16,618
up €16,618 (+68.5%), from €24,254 to €40,872
- Debts after one year -€9,044
down €9,044 (-57.1%), from €15,826 to €6,783
- Gross operating margin +€23,520
up €23,520 (+27.4%), from €85,749 to €109,270
- Taxes +€6,342
up €6,342 (+37.8%), from €16,782 to €23,124
- Financial income +€4,960
up €4,960 (+15,923%), from €31 to €4,991
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 | €127,928 | €215,501 | +€87,573 | +68.5% |
| Fixed assets | 21/28 | €28,981 | €23,932 | -€5,049 | -17.4% |
| Tangible fixed assets | 22/27 | €28,981 | €23,932 | -€5,049 | -17.4% |
| Land and buildings | 22 | - | €5,080 | +€5,080 | |
| Furniture and vehicles | 24 | €28,981 | €18,852 | -€10,129 | -35.0% |
| Current assets | 29/58 | €98,947 | €191,569 | +€92,622 | +93.6% |
| Amounts receivable within one year | 40/41 | €80,210 | €138,616 | +€58,406 | +72.8% |
| Trade receivables | 40 | €17,696 | €12,000 | -€5,696 | -32.2% |
| Other amounts receivable | 41 | €62,514 | €126,616 | +€64,102 | +103% |
| Cash at bank and in hand | 54/58 | €17,445 | €50,778 | +€33,333 | +191% |
| Deferred charges and accrued income | 490/1 | €1,292 | €2,176 | +€883 | +68.3% |
| Total equity and liabilities | 10/49 | €127,928 | €215,501 | +€87,573 | +68.5% |
| Equity | 10/15 | €78,716 | €157,671 | +€78,956 | +100% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,716 | €154,671 | +€78,956 | +104% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €75,416 | €154,371 | +€78,956 | +105% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €49,212 | €57,829 | +€8,617 | +17.5% |
| Amounts payable after more than one year | 17 | €15,826 | €6,783 | -€9,044 | -57.1% |
| Financial debts | 170/4 | €15,826 | €6,783 | -€9,044 | -57.1% |
| Amounts payable within one year | 42/48 | €33,386 | €51,047 | +€17,661 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €9,044 | €9,797 | +€754 | +8.3% |
| Trade debts | 44 | €88 | €377 | +€289 | +328% |
| Suppliers | 440/4 | €88 | €377 | +€289 | +328% |
| Taxes, remuneration and social security | 45 | €24,254 | €40,872 | +€16,618 | +68.5% |
| Taxes | 450/3 | €24,254 | €40,872 | +€16,618 | +68.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,129 | €10,610 | +€481 | +4.8% |
| Other operating charges | 640/8 | €1,599 | €1,017 | -€582 | -36.4% |
| Gross operating margin | 9900 | €85,749 | €109,270 | +€23,520 | +27.4% |
| Operating profit (loss) | 9901 | €74,022 | €97,643 | +€23,621 | +31.9% |
| Financial income | 75/76B | €31 | €4,991 | +€4,960 | +15,923% |
| Recurring financial income | 75 | €31 | €4,991 | +€4,960 | +15,923% |
| Financial charges | 65/66B | €1,459 | €554 | -€904 | -62.0% |
| Recurring financial charges | 65 | €1,459 | €554 | -€904 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €72,594 | €102,080 | +€29,485 | +40.6% |
| Income taxes | 67/77 | €16,782 | €23,124 | +€6,342 | +37.8% |
| Profit (loss) for the period | 9904 | €55,812 | €78,956 | +€23,143 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,812 | €78,956 | +€23,143 | +41.5% |
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 1 November 2026 via checked.be.