HRIM 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.
HRIM Consulting
Largest movements
- Tangible fixed assets +€62,772
up €62,772 (+12,851%), from €488 to €63,261
of which Other tangible fixed assets: +€63,187
- Cash -€55,217
down €55,217 (-29.1%), from €189,593 to €134,377
mainly Contributions, distributions and other (-€185,000) and Investment in fixed assets (net) (-€63,437)
- Receivables within one year -€5,582
down €5,582 (-16.5%), from €33,753 to €28,171
of which Trade receivables: -€5,582
- Profit (loss) carried forward +€18,839
up €18,839 (+1,508%), from €1,249 to €20,089
- Other debts -€14,863
down €14,863 (-7.4%), from €200,330 to €185,467
- Tax, wage and social debts -€2,298
down €2,298 (-10.5%), from €21,879 to €19,580
- Gross operating margin +€5,506
up €5,506 (+2.1%), from €266,482 to €271,987
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 | €226,231 | €228,241 | +€2,010 | +0.9% |
| Fixed assets | 21/28 | €488 | €63,261 | +€62,772 | +12,851% |
| Tangible fixed assets | 22/27 | €488 | €63,261 | +€62,772 | +12,851% |
| Furniture and vehicles | 24 | €488 | €74 | -€415 | -84.9% |
| Other tangible fixed assets | 26 | - | €63,187 | +€63,187 | |
| Current assets | 29/58 | €225,742 | €164,980 | -€60,762 | -26.9% |
| Amounts receivable within one year | 40/41 | €33,753 | €28,171 | -€5,582 | -16.5% |
| Trade receivables | 40 | €33,753 | €28,171 | -€5,582 | -16.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €189,593 | €134,377 | -€55,217 | -29.1% |
| Deferred charges and accrued income | 490/1 | €2,396 | €2,433 | +€37 | +1.5% |
| Total equity and liabilities | 10/49 | €226,231 | €228,241 | +€2,010 | +0.9% |
| Equity | 10/15 | €2,249 | €21,089 | +€18,839 | +838% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,249 | €20,089 | +€18,839 | +1,508% |
| Amounts payable | 17/49 | €223,982 | €207,152 | -€16,830 | -7.5% |
| Amounts payable within one year | 42/48 | €223,982 | €207,152 | -€16,830 | -7.5% |
| Financial debts | 43 | €210 | €0 | -€210 | -100% |
| Credit institutions | 430/8 | €210 | - | -€210 | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €1,563 | €2,105 | +€542 | +34.7% |
| Suppliers | 440/4 | €1,563 | €2,105 | +€542 | +34.7% |
| Taxes, remuneration and social security | 45 | €21,879 | €19,580 | -€2,298 | -10.5% |
| Taxes | 450/3 | €21,879 | €19,580 | -€2,298 | -10.5% |
| Other amounts payable | 47/48 | €200,330 | €185,467 | -€14,863 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €415 | €664 | +€250 | +60.3% |
| Other operating charges | 640/8 | €768 | €574 | -€193 | -25.2% |
| Gross operating margin | 9900 | €266,482 | €271,987 | +€5,506 | +2.1% |
| Operating profit (loss) | 9901 | €265,299 | €270,749 | +€5,449 | +2.1% |
| Financial income | 75/76B | €1,284 | €435 | -€849 | -66.1% |
| Recurring financial income | 75 | €1,284 | €435 | -€849 | -66.1% |
| Financial charges | 65/66B | €3,019 | €2,661 | -€358 | -11.9% |
| Recurring financial charges | 65 | €3,019 | €2,661 | -€358 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €263,564 | €268,523 | +€4,959 | +1.9% |
| Income taxes | 67/77 | €63,551 | €64,683 | +€1,132 | +1.8% |
| Profit (loss) for the period | 9904 | €200,013 | €203,839 | +€3,826 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €200,013 | €203,839 | +€3,826 | +1.9% |
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 24 October 2026 via checked.be.