HRBP-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.
HRBP-Consulting
Largest movements
- Receivables within one year +€12,482
up €12,482 (+324%), from €3,853 to €16,335
of which Trade receivables: +€13,915
- Tangible fixed assets -€4,831
down €4,831 (-4.4%), from €108,938 to €104,108
of which Land and buildings: -€4,499
- Cash +€2,544
up €2,544 (+39.6%), from €6,429 to €8,972
mainly Net result for the year (+€5,551) and Depreciation (+€4,831)
- Profit (loss) carried forward +€5,551
up €5,551 (+10.5%), from -€52,884 to -€47,332
- Tax, wage and social debts +€3,044
up €3,044 (+3,311%), from €92 to €3,135
- Gross operating margin +€8,276
up €8,276 (+209%), from €3,952 to €12,227
- Depreciation -€1,123
down €1,123 (-18.9%), from €5,953 to €4,831
- Financial charges -€360
down €360 (-83.3%), from €432 to €72
- Other operating charges -€191
down €191 (-9.7%), from €1,967 to €1,776
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 | €121,117 | €130,285 | +€9,168 | +7.6% |
| Fixed assets | 21/28 | €108,938 | €104,108 | -€4,831 | -4.4% |
| Tangible fixed assets | 22/27 | €108,938 | €104,108 | -€4,831 | -4.4% |
| Land and buildings | 22 | €106,362 | €101,862 | -€4,499 | -4.2% |
| Plant, machinery and equipment | 23 | €2,576 | €2,245 | -€331 | -12.9% |
| Current assets | 29/58 | €12,179 | €26,177 | +€13,998 | +115% |
| Amounts receivable within one year | 40/41 | €3,853 | €16,335 | +€12,482 | +324% |
| Trade receivables | 40 | €2,420 | €16,335 | +€13,915 | +575% |
| Other amounts receivable | 41 | €1,433 | - | -€1,433 | |
| Cash at bank and in hand | 54/58 | €6,429 | €8,972 | +€2,544 | +39.6% |
| Deferred charges and accrued income | 490/1 | €1,897 | €870 | -€1,027 | -54.1% |
| Total equity and liabilities | 10/49 | €121,117 | €130,285 | +€9,168 | +7.6% |
| Equity | 10/15 | -€21,824 | -€16,272 | +€5,551 | +25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,860 | €24,860 | = | 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 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,884 | -€47,332 | +€5,551 | +10.5% |
| Amounts payable | 17/49 | €142,941 | €146,557 | +€3,617 | +2.5% |
| Amounts payable within one year | 42/48 | €142,941 | €146,557 | +€3,617 | +2.5% |
| Trade debts | 44 | €654 | €1,454 | +€799 | +122% |
| Suppliers | 440/4 | €654 | €1,454 | +€799 | +122% |
| Taxes, remuneration and social security | 45 | €92 | €3,135 | +€3,044 | +3,311% |
| Taxes | 450/3 | €92 | €3,135 | +€3,044 | +3,311% |
| Other amounts payable | 47/48 | €142,195 | €141,968 | -€226 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,953 | €4,831 | -€1,123 | -18.9% |
| Other operating charges | 640/8 | €1,967 | €1,776 | -€191 | -9.7% |
| Gross operating margin | 9900 | €3,952 | €12,227 | +€8,276 | +209% |
| Operating profit (loss) | 9901 | -€3,969 | €5,620 | +€9,589 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €432 | €72 | -€360 | -83.3% |
| Recurring financial charges | 65 | €432 | €72 | -€360 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,401 | €5,551 | +€9,952 | |
| Income taxes | 67/77 | €92 | - | -€92 | |
| Profit (loss) for the period | 9904 | -€4,493 | €5,551 | +€10,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,493 | €5,551 | +€10,044 |
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.