HRem Consulting: 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.
HRem Consulting
Largest movements
- Receivables within one year -€11,473
down €11,473 (-96.8%), from €11,858 to €385
of which Trade receivables: -€11,858
- Cash -€11,070
down €11,070 (-39.9%), from €27,760 to €16,690
mainly Net result for the year (-€17,128) and Tax, wage and social debts (-€6,810)
- Profit (loss) carried forward -€17,128
down €17,128 (-77.5%), from €22,109 to €4,981
- Tax, wage and social debts -€6,810
down €6,810 (-50.1%), from €13,597 to €6,786
- Trade debts +€810
up €810 (+413.5%), from €196 to €1,006
- Gross operating margin -€41,230
down €41,230, from €25,992 to -€15,238
- Taxes -€6,133
down €6,133 (-96.6%), from €6,350 to €217
- Other operating charges +€402
up €402 (+578.9%), from €69 to €472
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 | €40,651 | €17,774 | -€22,878 | -56.3% |
| Fixed assets | 21/28 | €872 | €535 | -€338 | -38.7% |
| Tangible fixed assets | 22/27 | €872 | €535 | -€338 | -38.7% |
| Furniture and vehicles | 24 | €872 | €535 | -€338 | -38.7% |
| Current assets | 29/58 | €39,779 | €17,239 | -€22,540 | -56.7% |
| Amounts receivable within one year | 40/41 | €11,858 | €385 | -€11,473 | -96.8% |
| Trade receivables | 40 | €11,858 | - | -€11,858 | |
| Other amounts receivable | 41 | - | €385 | +€385 | |
| Cash at bank and in hand | 54/58 | €27,760 | €16,690 | -€11,070 | -39.9% |
| Deferred charges and accrued income | 490/1 | €161 | €164 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €40,651 | €17,774 | -€22,878 | -56.3% |
| Equity | 10/15 | €24,609 | €7,481 | -€17,128 | -69.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,109 | €4,981 | -€17,128 | -77.5% |
| Amounts payable | 17/49 | €16,042 | €10,292 | -€5,750 | -35.8% |
| Amounts payable within one year | 42/48 | €16,042 | €10,292 | -€5,750 | -35.8% |
| Trade debts | 44 | €196 | €1,006 | +€810 | +413.5% |
| Suppliers | 440/4 | €196 | €1,006 | +€810 | +413.5% |
| Taxes, remuneration and social security | 45 | €13,597 | €6,786 | -€6,810 | -50.1% |
| Taxes | 450/3 | €13,597 | €6,786 | -€6,810 | -50.1% |
| Other amounts payable | 47/48 | €2,249 | €2,500 | +€251 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338 | €338 | = | 0.0% |
| Other operating charges | 640/8 | €69 | €472 | +€402 | +578.9% |
| Gross operating margin | 9900 | €25,992 | -€15,238 | -€41,230 | |
| Operating profit (loss) | 9901 | €25,585 | -€16,047 | -€41,632 | |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €965 | €883 | -€82 | -8.5% |
| Recurring financial charges | 65 | €965 | €883 | -€82 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €24,620 | -€16,911 | -€41,531 | |
| Income taxes | 67/77 | €6,350 | €217 | -€6,133 | -96.6% |
| Profit (loss) for the period | 9904 | €18,270 | -€17,128 | -€35,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,270 | -€17,128 | -€35,398 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.