HSSL 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.
HSSL CONSULTING
Largest movements
- Receivables after one year +€39,000
up €39,000 (+23.9%), from €163,000 to €202,000
- Cash -€31,102
down €31,102 (-99.4%), from €31,283 to €180
mainly Receivables after one year (-€39,000) and Net result for the year (-€12,756)
- Receivables within one year -€27,595
down €27,595 (-86.5%), from €31,888 to €4,293
of which Trade receivables: -€21,804
- Deferred charges and accrued income -€6,000
down €6,000 (-8.2%), from €73,500 to €67,500
- Profit (loss) carried forward -€12,756
down €12,756 (-4.7%), from €269,213 to €256,457
- Tax, wage and social debts -€11,267
down €11,267 (-39.2%), from €28,743 to €17,476
- Gross operating margin -€110,479
down €110,479, from €98,474 to -€12,005
- Taxes -€36,078
no longer reported in 2025 (was €36,078)
- Turnover +€23,800
new in 2025: €23,800
- Purchases and services -€18,166
down €18,166 (-33.7%), from €53,971 to €35,805
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 | €299,980 | €273,974 | -€26,006 | -8.7% |
| Fixed assets | 21/28 | €309 | - | -€309 | |
| Tangible fixed assets | 22/27 | €309 | - | -€309 | |
| Furniture and vehicles | 24 | €309 | - | -€309 | |
| Current assets | 29/58 | €299,671 | €273,974 | -€25,698 | -8.6% |
| Amounts receivable after more than one year | 29 | €163,000 | €202,000 | +€39,000 | +23.9% |
| Other amounts receivable | 291 | €163,000 | €202,000 | +€39,000 | +23.9% |
| Amounts receivable within one year | 40/41 | €31,888 | €4,293 | -€27,595 | -86.5% |
| Trade receivables | 40 | €25,918 | €4,114 | -€21,804 | -84.1% |
| Other amounts receivable | 41 | €5,970 | €179 | -€5,791 | -97.0% |
| Cash at bank and in hand | 54/58 | €31,283 | €180 | -€31,102 | -99.4% |
| Deferred charges and accrued income | 490/1 | €73,500 | €67,500 | -€6,000 | -8.2% |
| Total equity and liabilities | 10/49 | €299,980 | €273,974 | -€26,006 | -8.7% |
| Equity | 10/15 | €269,213 | €256,457 | -€12,756 | -4.7% |
| Profit (loss) carried forward | 14 | €269,213 | €256,457 | -€12,756 | -4.7% |
| Amounts payable | 17/49 | €30,767 | €17,517 | -€13,250 | -43.1% |
| Amounts payable within one year | 42/48 | €30,767 | €17,517 | -€13,250 | -43.1% |
| Trade debts | 44 | €2,023 | €41 | -€1,982 | -98.0% |
| Suppliers | 440/4 | €2,023 | €41 | -€1,982 | -98.0% |
| Taxes, remuneration and social security | 45 | €28,743 | €17,476 | -€11,267 | -39.2% |
| Taxes | 450/3 | €28,743 | €17,476 | -€11,267 | -39.2% |
| Turnover | 70 | - | €23,800 | +€23,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €53,971 | €35,805 | -€18,166 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369 | €309 | -€61 | -16.4% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €98,474 | -€12,005 | -€110,479 | |
| Operating profit (loss) | 9901 | €98,105 | -€12,713 | -€110,818 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €47 | €43 | -€4 | -7.6% |
| Recurring financial charges | 65 | €47 | €43 | -€4 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €98,058 | -€12,756 | -€110,815 | |
| Income taxes | 67/77 | €36,078 | - | -€36,078 | |
| Profit (loss) for the period | 9904 | €61,980 | -€12,756 | -€74,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,980 | -€12,756 | -€74,737 |
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 18 October 2026 via checked.be.