HS Consultancy: 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.
HS Consultancy
Largest movements
- Cash -€12,313
down €12,313 (-41.7%), from €29,528 to €17,215
mainly Contributions, distributions and other (-€22,977) and Receivables within one year (-€7,089)
- Receivables within one year +€7,089
up €7,089 (+63.4%), from €11,182 to €18,271
of which Other amounts receivable: +€4,683
- Profit (loss) carried forward -€12,396
down €12,396 (-62.0%), from €19,990 to €7,594
- Trade debts +€5,170
up €5,170 (+150.9%), from €3,427 to €8,597
- Accrued charges and deferred income +€3,977
up €3,977 (+1661.6%), from €239 to €4,216
- Tax, wage and social debts -€2,328
down €2,328 (-15.6%), from €14,906 to €12,578
of which Remuneration and social security: -€8,879
- Gross operating margin +€34,050
up €34,050, from -€17,561 to €16,489
- Taxes +€5,351
new in 2025: €5,351
- Financial income +€622
up €622 (+2915.9%), from €21 to €643
- Depreciation -€234
down €234 (-39.9%), from €586 to €352
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 | €41,063 | €35,486 | -€5,576 | -13.6% |
| Fixed assets | 21/28 | €352 | - | -€352 | |
| Tangible fixed assets | 22/27 | €352 | - | -€352 | |
| Furniture and vehicles | 24 | €352 | - | -€352 | |
| Current assets | 29/58 | €40,710 | €35,486 | -€5,224 | -12.8% |
| Amounts receivable within one year | 40/41 | €11,182 | €18,271 | +€7,089 | +63.4% |
| Trade receivables | 40 | €10,648 | €13,054 | +€2,406 | +22.6% |
| Other amounts receivable | 41 | €534 | €5,217 | +€4,683 | +876.2% |
| Cash at bank and in hand | 54/58 | €29,528 | €17,215 | -€12,313 | -41.7% |
| Total equity and liabilities | 10/49 | €41,063 | €35,486 | -€5,576 | -13.6% |
| Equity | 10/15 | €22,490 | €10,094 | -€12,396 | -55.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,990 | €7,594 | -€12,396 | -62.0% |
| Amounts payable | 17/49 | €18,572 | €25,392 | +€6,820 | +36.7% |
| Amounts payable within one year | 42/48 | €18,333 | €21,176 | +€2,843 | +15.5% |
| Trade debts | 44 | €3,427 | €8,597 | +€5,170 | +150.9% |
| Suppliers | 440/4 | €3,427 | €8,597 | +€5,170 | +150.9% |
| Taxes, remuneration and social security | 45 | €14,906 | €12,578 | -€2,328 | -15.6% |
| Taxes | 450/3 | €6,027 | €12,578 | +€6,551 | +108.7% |
| Remuneration and social security | 454/9 | €8,879 | - | -€8,879 | |
| Accrued charges and deferred income | 492/3 | €239 | €4,216 | +€3,977 | +1661.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €352 | -€234 | -39.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€17,561 | €16,489 | +€34,050 | |
| Operating profit (loss) | 9901 | -€18,535 | €15,737 | +€34,272 | |
| Financial income | 75/76B | €21 | €643 | +€622 | +2915.9% |
| Recurring financial income | 75 | €21 | €643 | +€622 | +2915.9% |
| Financial charges | 65/66B | €338 | €447 | +€109 | +32.2% |
| Recurring financial charges | 65 | €338 | €447 | +€109 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,852 | €15,932 | +€34,784 | |
| Income taxes | 67/77 | - | €5,351 | +€5,351 | |
| Profit (loss) for the period | 9904 | -€18,852 | €10,581 | +€29,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,852 | €10,581 | +€29,433 |
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 11 October 2026 via checked.be.