HT Consult: what changed
Two fiscal 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.
HT Consult
Largest movements
- Tangible fixed assets +€71,451
up €71,451 (+1006.0%), from €7,102 to €78,553
of which Furniture and vehicles: +€72,150
- Cash -€66,178
down €66,178 (-74.0%), from €89,370 to €23,192
mainly Investment in fixed assets (net) (-€73,815) and Receivables within one year (-€44,583)
- Receivables within one year +€44,583
up €44,583, from €0 to €44,583
- Reserves +€59,557
up €59,557 (+90.4%), from €65,846 to €125,403
- Tax, wage and social debts -€9,398
down €9,398 (-37.8%), from €24,886 to €15,488
- Gross operating margin -€1,943
down €1,943 (-2.2%), from €88,473 to €86,530
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 | €98,600 | €147,810 | +€49,210 | +49.9% |
| Fixed assets | 21/28 | €7,102 | €78,553 | +€71,451 | +1006.0% |
| Tangible fixed assets | 22/27 | €7,102 | €78,553 | +€71,451 | +1006.0% |
| Plant, machinery and equipment | 23 | €4,078 | €3,379 | -€699 | -17.1% |
| Furniture and vehicles | 24 | €3,024 | €75,174 | +€72,150 | +2386.2% |
| Current assets | 29/58 | €91,497 | €69,257 | -€22,241 | -24.3% |
| Amounts receivable within one year | 40/41 | €0 | €44,583 | +€44,583 | |
| Trade receivables | 40 | €0 | €44,583 | +€44,583 | |
| Cash at bank and in hand | 54/58 | €89,370 | €23,192 | -€66,178 | -74.0% |
| Deferred charges and accrued income | 490/1 | €2,128 | €1,482 | -€646 | -30.4% |
| Total equity and liabilities | 10/49 | €98,600 | €147,810 | +€49,210 | +49.9% |
| Equity | 10/15 | €69,346 | €128,903 | +€59,557 | +85.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €65,846 | €125,403 | +€59,557 | +90.4% |
| Distributable reserves | 133 | €65,846 | €125,403 | +€59,557 | +90.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,254 | €18,907 | -€10,346 | -35.4% |
| Amounts payable within one year | 42/48 | €28,963 | €18,608 | -€10,355 | -35.8% |
| Trade debts | 44 | €2,657 | €1,480 | -€1,177 | -44.3% |
| Suppliers | 440/4 | €2,657 | €1,480 | -€1,177 | -44.3% |
| Taxes, remuneration and social security | 45 | €24,886 | €15,488 | -€9,398 | -37.8% |
| Taxes | 450/3 | €24,886 | €15,488 | -€9,398 | -37.8% |
| Other amounts payable | 47/48 | €1,420 | €1,640 | +€219 | +15.4% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,233 | €2,364 | +€131 | +5.9% |
| Other operating charges | 640/8 | €527 | €604 | +€77 | +14.6% |
| Gross operating margin | 9900 | €88,473 | €86,530 | -€1,943 | -2.2% |
| Operating profit (loss) | 9901 | €85,712 | €83,562 | -€2,151 | -2.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €96 | €100 | +€4 | +4.3% |
| Recurring financial charges | 65 | €96 | €100 | +€4 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €85,616 | €83,461 | -€2,155 | -2.5% |
| Income taxes | 67/77 | €24,434 | €23,905 | -€529 | -2.2% |
| Profit (loss) for the period | 9904 | €61,182 | €59,557 | -€1,626 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,182 | €59,557 | -€1,626 | -2.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.