HR CONSULTECH: what changed
Two fiscal 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 CONSULTECH
Largest movements
- Tangible fixed assets +€41,895
up €41,895 (+1399.5%), from €2,994 to €44,889
of which Furniture and vehicles: +€42,019
- Receivables within one year -€20,426
down €20,426 (-92.4%), from €22,104 to €1,678
of which Other amounts receivable: -€21,730
- Cash +€6,837
up €6,837 (+143.7%), from €4,758 to €11,595
mainly Other debts (+€31,272) and Receivables within one year (+€20,426)
- Other debts +€31,272
new in 2025: €31,272
- Profit (loss) carried forward -€4,652
down €4,652 (-21.0%), from -€22,135 to -€26,787
- Trade debts +€1,632
new in 2025: €1,632
- Gross operating margin +€11,060
up €11,060, from -€8,205 to €2,855
- Depreciation +€3,734
up €3,734 (+184.5%), from €2,024 to €5,758
- Financial income -€1,114
no longer reported in 2025 (was €1,114)
- Other operating charges +€827
up €827 (+170.1%), from €486 to €1,313
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.
Cash bridge derived
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 | €29,855 | €58,162 | +€28,306 | +94.8% |
| Fixed assets | 21/28 | €2,994 | €44,889 | +€41,895 | +1399.5% |
| Tangible fixed assets | 22/27 | €2,994 | €44,889 | +€41,895 | +1399.5% |
| Plant, machinery and equipment | 23 | €124 | - | -€124 | |
| Furniture and vehicles | 24 | €2,870 | €44,889 | +€42,019 | +1464.0% |
| Current assets | 29/58 | €26,862 | €13,273 | -€13,589 | -50.6% |
| Amounts receivable within one year | 40/41 | €22,104 | €1,678 | -€20,426 | -92.4% |
| Trade receivables | 40 | €267 | €1,571 | +€1,304 | +487.6% |
| Other amounts receivable | 41 | €21,837 | €107 | -€21,730 | -99.5% |
| Cash at bank and in hand | 54/58 | €4,758 | €11,595 | +€6,837 | +143.7% |
| Total equity and liabilities | 10/49 | €29,855 | €58,162 | +€28,306 | +94.8% |
| Equity | 10/15 | €29,543 | €24,890 | -€4,652 | -15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,478 | €45,478 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €43,618 | €43,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,135 | -€26,787 | -€4,652 | -21.0% |
| Amounts payable | 17/49 | €313 | €33,271 | +€32,959 | +10533.9% |
| Amounts payable within one year | 42/48 | €313 | €33,271 | +€32,959 | +10533.9% |
| Trade debts | 44 | - | €1,632 | +€1,632 | |
| Suppliers | 440/4 | - | €1,632 | +€1,632 | |
| Taxes, remuneration and social security | 45 | €313 | €368 | +€55 | +17.5% |
| Taxes | 450/3 | €313 | €368 | +€55 | +17.5% |
| Other amounts payable | 47/48 | - | €31,272 | +€31,272 | |
| Non-recurring operating income | 76A | - | €6,100 | +€6,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,024 | €5,758 | +€3,734 | +184.5% |
| Other operating charges | 640/8 | €486 | €1,313 | +€827 | +170.1% |
| Gross operating margin | 9900 | -€8,205 | €2,855 | +€11,060 | |
| Operating profit (loss) | 9901 | -€10,715 | -€4,215 | +€6,499 | +60.7% |
| Financial income | 75/76B | €1,114 | - | -€1,114 | |
| Recurring financial income | 75 | €1,114 | - | -€1,114 | |
| Financial charges | 65/66B | €70 | €69 | -€1 | -1.1% |
| Recurring financial charges | 65 | €70 | €69 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,671 | -€4,285 | +€5,386 | +55.7% |
| Income taxes | 67/77 | €313 | €368 | +€55 | +17.5% |
| Profit (loss) for the period | 9904 | -€9,984 | -€4,652 | +€5,332 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,984 | -€4,652 | +€5,332 | +53.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.