HR PLUS 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.
HR PLUS CONSULT
Largest movements
- Cash -€64,266
down €64,266 (-61.8%), from €104,018 to €39,752
mainly Other debts (-€69,164) and Net result for the year (-€16,825)
- Receivables within one year -€25,668
down €25,668 (-57.9%), from €44,307 to €18,640
of which Other amounts receivable: -€22,995
- Tangible fixed assets -€12,362
down €12,362 (-27.4%), from €45,161 to €32,800
of which Furniture and vehicles: -€14,417
- Other debts -€69,164
down €69,164 (-100%), from €69,164 to €0
- Profit (loss) carried forward -€16,825
down €16,825, from €0 to -€16,825
- Debts after one year -€10,842
down €10,842 (-41.6%), from €26,064 to €15,222
- Trade debts -€4,438
down €4,438 (-88.2%), from €5,029 to €591
- Gross operating margin -€105,851
down €105,851 (-99.6%), from €106,317 to €466
- Taxes -€18,534
down €18,534 (-99.1%), from €18,701 to €167
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 | €193,960 | €91,695 | -€102,265 | -52.7% |
| Fixed assets | 21/28 | €45,161 | €32,800 | -€12,362 | -27.4% |
| Tangible fixed assets | 22/27 | €45,161 | €32,800 | -€12,362 | -27.4% |
| Furniture and vehicles | 24 | €45,161 | €30,744 | -€14,417 | -31.9% |
| Other tangible fixed assets | 26 | - | €2,055 | +€2,055 | |
| Current assets | 29/58 | €148,799 | €58,896 | -€89,903 | -60.4% |
| Amounts receivable within one year | 40/41 | €44,307 | €18,640 | -€25,668 | -57.9% |
| Trade receivables | 40 | €16,579 | €13,906 | -€2,672 | -16.1% |
| Other amounts receivable | 41 | €27,729 | €4,733 | -€22,995 | -82.9% |
| Cash at bank and in hand | 54/58 | €104,018 | €39,752 | -€64,266 | -61.8% |
| Deferred charges and accrued income | 490/1 | €473 | €504 | +€30 | +6.4% |
| Total equity and liabilities | 10/49 | €193,960 | €91,695 | -€102,265 | -52.7% |
| Equity | 10/15 | €70,273 | €53,448 | -€16,825 | -23.9% |
| Reserves | 13 | €70,273 | €70,273 | = | 0.0% |
| Distributable reserves | 133 | €70,273 | €70,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€16,825 | -€16,825 | |
| Amounts payable | 17/49 | €123,687 | €38,248 | -€85,439 | -69.1% |
| Amounts payable after more than one year | 17 | €26,064 | €15,222 | -€10,842 | -41.6% |
| Financial debts | 170/4 | €26,064 | €15,222 | -€10,842 | -41.6% |
| Amounts payable within one year | 42/48 | €96,160 | €21,559 | -€74,601 | -77.6% |
| Current portion of amounts payable after more than one year | 42 | €10,373 | €10,842 | +€469 | +4.5% |
| Financial debts | 43 | €24 | €0 | -€24 | -100% |
| Credit institutions | 430/8 | €24 | €0 | -€24 | -100% |
| Trade debts | 44 | €5,029 | €591 | -€4,438 | -88.2% |
| Suppliers | 440/4 | €5,029 | €591 | -€4,438 | -88.2% |
| Taxes, remuneration and social security | 45 | €11,570 | €10,125 | -€1,445 | -12.5% |
| Taxes | 450/3 | €11,570 | €10,125 | -€1,445 | -12.5% |
| Other amounts payable | 47/48 | €69,164 | €0 | -€69,164 | -100% |
| Accrued charges and deferred income | 492/3 | €1,463 | €1,467 | +€4 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,125 | €14,879 | +€754 | +5.3% |
| Other operating charges | 640/8 | €1,200 | €619 | -€581 | -48.4% |
| Non-recurring operating charges | 66A | €950 | €0 | -€950 | -100% |
| Gross operating margin | 9900 | €106,317 | €466 | -€105,851 | -99.6% |
| Operating profit (loss) | 9901 | €90,041 | -€15,032 | -€105,074 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,177 | €1,626 | -€551 | -25.3% |
| Recurring financial charges | 65 | €2,177 | €1,626 | -€551 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €87,864 | -€16,658 | -€104,523 | |
| Income taxes | 67/77 | €18,701 | €167 | -€18,534 | -99.1% |
| Profit (loss) for the period | 9904 | €69,164 | -€16,825 | -€85,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,164 | -€16,825 | -€85,989 |
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 18 October 2026 via checked.be.