HST-Consult: 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.
HST-Consult
Largest movements
- Cash +€68,253
up €68,253 (+44.4%), from €153,556 to €221,810
mainly Net result for the year (+€94,092) and Tax, wage and social debts (+€24,001)
- Deferred charges and accrued income -€13,846
down €13,846 (-90.3%), from €15,337 to €1,491
- Tangible fixed assets -€8,946
down €8,946 (-16.4%), from €54,608 to €45,663
of which Land and buildings: -€5,738
- Receivables within one year +€6,705
up €6,705 (+20.6%), from €32,531 to €39,236
of which Other amounts receivable: +€15,166
- Reserves +€74,841
up €74,841 (+46.5%), from €160,868 to €235,709
- Other debts -€51,025
down €51,025 (-100%), from €51,025 to €0
- Tax, wage and social debts +€24,001
up €24,001 (+67.7%), from €35,439 to €59,441
of which Taxes: +€25,501
- Trade debts +€3,151
up €3,151 (+130%), from €2,420 to €5,572
- Gross operating margin +€90,846
up €90,846 (+132%), from €68,999 to €159,846
- Taxes +€30,544
up €30,544 (+143%), from €21,376 to €51,920
- Financial charges +€1,675
up €1,675 (+128%), from €1,312 to €2,986
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 | €256,033 | €308,199 | +€52,167 | +20.4% |
| Fixed assets | 21/28 | €54,608 | €45,663 | -€8,946 | -16.4% |
| Tangible fixed assets | 22/27 | €54,608 | €45,663 | -€8,946 | -16.4% |
| Land and buildings | 22 | €42,635 | €36,897 | -€5,738 | -13.5% |
| Furniture and vehicles | 24 | €11,973 | €8,766 | -€3,207 | -26.8% |
| Current assets | 29/58 | €201,424 | €262,537 | +€61,112 | +30.3% |
| Amounts receivable within one year | 40/41 | €32,531 | €39,236 | +€6,705 | +20.6% |
| Trade receivables | 40 | €27,098 | €18,637 | -€8,461 | -31.2% |
| Other amounts receivable | 41 | €5,433 | €20,599 | +€15,166 | +279% |
| Cash at bank and in hand | 54/58 | €153,556 | €221,810 | +€68,253 | +44.4% |
| Deferred charges and accrued income | 490/1 | €15,337 | €1,491 | -€13,846 | -90.3% |
| Total equity and liabilities | 10/49 | €256,033 | €308,199 | +€52,167 | +20.4% |
| Equity | 10/15 | €167,068 | €241,909 | +€74,841 | +44.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €160,868 | €235,709 | +€74,841 | +46.5% |
| Distributable reserves | 133 | €160,868 | €235,709 | +€74,841 | +46.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €88,965 | €66,291 | -€22,674 | -25.5% |
| Amounts payable within one year | 42/48 | €88,885 | €65,012 | -€23,873 | -26.9% |
| Trade debts | 44 | €2,420 | €5,572 | +€3,151 | +130% |
| Suppliers | 440/4 | €2,420 | €5,572 | +€3,151 | +130% |
| Taxes, remuneration and social security | 45 | €35,439 | €59,441 | +€24,001 | +67.7% |
| Taxes | 450/3 | €33,939 | €59,441 | +€25,501 | +75.1% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €51,025 | €0 | -€51,025 | -100% |
| Accrued charges and deferred income | 492/3 | €80 | €1,279 | +€1,199 | +1,507% |
| Remuneration, social security and pensions | 62 | €62 | €110 | +€47 | +76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,237 | €8,946 | -€292 | -3.2% |
| Other operating charges | 640/8 | €3,168 | €2,964 | -€205 | -6.5% |
| Gross operating margin | 9900 | €68,999 | €159,846 | +€90,846 | +132% |
| Operating profit (loss) | 9901 | €56,531 | €147,827 | +€91,296 | +161% |
| Financial income | 75/76B | €282 | €1,171 | +€890 | +316% |
| Recurring financial income | 75 | €282 | €1,171 | +€890 | +316% |
| Financial charges | 65/66B | €1,312 | €2,986 | +€1,675 | +128% |
| Recurring financial charges | 65 | €1,312 | €2,986 | +€1,675 | +128% |
| Profit (loss) for the period before taxes | 9903 | €55,502 | €146,012 | +€90,511 | +163% |
| Income taxes | 67/77 | €21,376 | €51,920 | +€30,544 | +143% |
| Profit (loss) for the period | 9904 | €34,125 | €94,092 | +€59,967 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €34,125 | €94,092 | +€59,967 | +176% |
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 15 October 2026 via checked.be.