HRC 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.
HRC CONSULTING
Largest movements
- Receivables within one year -€33,126
down €33,126 (-42.6%), from €77,795 to €44,669
of which Other amounts receivable: -€21,963
- Financial fixed assets +€25,000
new in 2025: €25,000
- Stocks and contracts +€18,050
new in 2025: €18,050
- Cash -€10,755
down €10,755 (-98.0%), from €10,978 to €223
mainly Investment in fixed assets (net) (-€38,987) and Stocks and contracts (-€18,050)
- Tangible fixed assets -€5,612
down €5,612 (-8.1%), from €69,266 to €63,654
of which Leasing and similar rights: -€16,017
- Debts after one year -€13,807
down €13,807 (-30.5%), from €45,216 to €31,409
- Profit (loss) carried forward +€7,888
up €7,888 (+11.5%), from €68,841 to €76,728
- Tax, wage and social debts -€4,403
down €4,403 (-14.9%), from €29,605 to €25,203
of which Taxes: -€15,399
- Staff costs +€24,702
up €24,702 (+176%), from €14,075 to €38,777
- Depreciation +€15,595
up €15,595 (+389%), from €4,005 to €19,599
- Taxes -€6,175
down €6,175 (-56.2%), from €10,980 to €4,806
- Gross operating margin +€3,913
up €3,913 (+5.3%), from €73,833 to €77,747
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 | €163,009 | €155,190 | -€7,819 | -4.8% |
| Fixed assets | 21/28 | €69,266 | €88,654 | +€19,388 | +28.0% |
| Tangible fixed assets | 22/27 | €69,266 | €63,654 | -€5,612 | -8.1% |
| Plant, machinery and equipment | 23 | €1,592 | €1,104 | -€488 | -30.6% |
| Furniture and vehicles | 24 | €3,253 | €7,645 | +€4,392 | +135% |
| Leasing and similar rights | 25 | €64,421 | €48,405 | -€16,017 | -24.9% |
| Other tangible fixed assets | 26 | - | €6,500 | +€6,500 | |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €93,743 | €66,536 | -€27,207 | -29.0% |
| Stocks and contracts in progress | 3 | - | €18,050 | +€18,050 | |
| Stocks | 30/36 | - | €18,050 | +€18,050 | |
| Amounts receivable within one year | 40/41 | €77,795 | €44,669 | -€33,126 | -42.6% |
| Trade receivables | 40 | €36,252 | €25,089 | -€11,163 | -30.8% |
| Other amounts receivable | 41 | €41,543 | €19,579 | -€21,963 | -52.9% |
| Cash at bank and in hand | 54/58 | €10,978 | €223 | -€10,755 | -98.0% |
| Deferred charges and accrued income | 490/1 | €4,970 | €3,594 | -€1,376 | -27.7% |
| Total equity and liabilities | 10/49 | €163,009 | €155,190 | -€7,819 | -4.8% |
| Equity | 10/15 | €71,841 | €79,728 | +€7,888 | +11.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,841 | €76,728 | +€7,888 | +11.5% |
| Amounts payable | 17/49 | €91,168 | €75,462 | -€15,706 | -17.2% |
| Amounts payable after more than one year | 17 | €45,216 | €31,409 | -€13,807 | -30.5% |
| Financial debts | 170/4 | €45,216 | €31,409 | -€13,807 | -30.5% |
| Amounts payable within one year | 42/48 | €45,953 | €44,053 | -€1,899 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €13,429 | €13,807 | +€378 | +2.8% |
| Financial debts | 43 | - | €1,283 | +€1,283 | |
| Credit institutions | 430/8 | - | €1,283 | +€1,283 | |
| Trade debts | 44 | €2,919 | €3,761 | +€842 | +28.8% |
| Suppliers | 440/4 | €2,919 | €3,761 | +€842 | +28.8% |
| Taxes, remuneration and social security | 45 | €29,605 | €25,203 | -€4,403 | -14.9% |
| Taxes | 450/3 | €28,503 | €13,104 | -€15,399 | -54.0% |
| Remuneration and social security | 454/9 | €1,102 | €12,099 | +€10,996 | +998% |
| Non-recurring operating income | 76A | €953 | €871 | -€82 | -8.6% |
| Remuneration, social security and pensions | 62 | €14,075 | €38,777 | +€24,702 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,005 | €19,599 | +€15,595 | +389% |
| Other operating charges | 640/8 | €1,939 | €1,917 | -€22 | -1.1% |
| Non-recurring operating charges | 66A | €2,053 | €3,270 | +€1,217 | +59.3% |
| Gross operating margin | 9900 | €73,833 | €77,747 | +€3,913 | +5.3% |
| Operating profit (loss) | 9901 | €51,762 | €14,183 | -€37,579 | -72.6% |
| Financial income | 75/76B | €1,271 | €734 | -€536 | -42.2% |
| Recurring financial income | 75 | €1,271 | €734 | -€536 | -42.2% |
| Financial charges | 65/66B | €1,796 | €2,225 | +€429 | +23.9% |
| Recurring financial charges | 65 | €1,796 | €2,225 | +€429 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €51,237 | €12,693 | -€38,544 | -75.2% |
| Income taxes | 67/77 | €10,980 | €4,806 | -€6,175 | -56.2% |
| Profit (loss) for the period | 9904 | €40,257 | €7,888 | -€32,369 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,257 | €7,888 | -€32,369 | -80.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.