HRLP 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.
HRLP CONSULTING
Largest movements
- Cash +€46,113
up €46,113 (+149%), from €30,861 to €76,974
mainly Net result for the year (+€42,568) and Tax, wage and social debts (+€8,815)
- Receivables within one year +€3,408
up €3,408 (+26.2%), from €13,007 to €16,415
- Profit (loss) carried forward +€42,568
up €42,568 (+162%), from €26,253 to €68,821
- Tax, wage and social debts +€8,815
up €8,815 (+54.1%), from €16,287 to €25,102
of which Taxes: +€7,015
- Trade debts -€1,059
down €1,059 (-24.2%), from €4,376 to €3,317
- Gross operating margin +€21,498
up €21,498 (+59.8%), from €35,933 to €57,431
- Taxes +€4,309
up €4,309 (+52.3%), from €8,239 to €12,548
- Depreciation +€692
up €692 (+68.2%), from €1,015 to €1,707
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 | €47,483 | €97,751 | +€50,268 | +106% |
| Fixed assets | 21/28 | €3,615 | €4,362 | +€748 | +20.7% |
| Tangible fixed assets | 22/27 | €3,615 | €4,362 | +€748 | +20.7% |
| Furniture and vehicles | 24 | €3,615 | €4,362 | +€748 | +20.7% |
| Current assets | 29/58 | €43,868 | €93,389 | +€49,521 | +113% |
| Amounts receivable within one year | 40/41 | €13,007 | €16,415 | +€3,408 | +26.2% |
| Trade receivables | 40 | €13,007 | €16,415 | +€3,408 | +26.2% |
| Cash at bank and in hand | 54/58 | €30,861 | €76,974 | +€46,113 | +149% |
| Total equity and liabilities | 10/49 | €47,483 | €97,751 | +€50,268 | +106% |
| Equity | 10/15 | €26,753 | €69,321 | +€42,568 | +159% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,253 | €68,821 | +€42,568 | +162% |
| Amounts payable | 17/49 | €20,730 | €28,430 | +€7,700 | +37.1% |
| Amounts payable within one year | 42/48 | €20,730 | €28,430 | +€7,700 | +37.1% |
| Trade debts | 44 | €4,376 | €3,317 | -€1,059 | -24.2% |
| Suppliers | 440/4 | €4,376 | €3,317 | -€1,059 | -24.2% |
| Taxes, remuneration and social security | 45 | €16,287 | €25,102 | +€8,815 | +54.1% |
| Taxes | 450/3 | €16,287 | €23,302 | +€7,015 | +43.1% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €66 | €11 | -€55 | -83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €1,707 | +€692 | +68.2% |
| Other operating charges | 640/8 | €395 | €523 | +€128 | +32.5% |
| Gross operating margin | 9900 | €35,933 | €57,431 | +€21,498 | +59.8% |
| Operating profit (loss) | 9901 | €34,523 | €55,200 | +€20,677 | +59.9% |
| Financial income | 75/76B | €1 | €1 | -€0 | -32.5% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -32.5% |
| Financial charges | 65/66B | €31 | €84 | +€53 | +172% |
| Recurring financial charges | 65 | €31 | €84 | +€53 | +172% |
| Profit (loss) for the period before taxes | 9903 | €34,493 | €55,116 | +€20,624 | +59.8% |
| Income taxes | 67/77 | €8,239 | €12,548 | +€4,309 | +52.3% |
| Profit (loss) for the period | 9904 | €26,253 | €42,568 | +€16,315 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,253 | €42,568 | +€16,315 | +62.1% |
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 17 October 2026 via checked.be.