HT 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.
HT Consulting
Largest movements
- Financial fixed assets +€35,000
up €35,000 (+64563.7%), from €54 to €35,054
- Cash +€32,707
up €32,707 (+60.1%), from €54,395 to €87,102
mainly Net result for the year (+€80,040) and Tax, wage and social debts (+€24,065)
- Receivables within one year +€31,846
up €31,846 (+125.3%), from €25,410 to €57,256
- Profit (loss) carried forward +€80,040
up €80,040 (+147.6%), from €54,229 to €134,269
- Tax, wage and social debts +€24,065
up €24,065 (+130.7%), from €18,410 to €42,475
- Trade debts -€3,269
no longer reported in 2024 (was €3,269)
- Gross operating margin +€33,754
up €33,754 (+49.3%), from €68,512 to €102,267
- Taxes +€6,967
up €6,967 (+50.2%), from €13,878 to €20,845
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,305 | €179,785 | +€99,480 | +123.9% |
| Fixed assets | 21/28 | €500 | €35,302 | +€34,802 | +6961.2% |
| Tangible fixed assets | 22/27 | €446 | €248 | -€198 | -44.4% |
| Furniture and vehicles | 24 | €446 | €248 | -€198 | -44.4% |
| Financial fixed assets | 28 | €54 | €35,054 | +€35,000 | +64563.7% |
| Current assets | 29/58 | €79,805 | €144,483 | +€64,678 | +81.0% |
| Amounts receivable within one year | 40/41 | €25,410 | €57,256 | +€31,846 | +125.3% |
| Trade receivables | 40 | €25,410 | €57,256 | +€31,846 | +125.3% |
| Cash at bank and in hand | 54/58 | €54,395 | €87,102 | +€32,707 | +60.1% |
| Deferred charges and accrued income | 490/1 | - | €125 | +€125 | |
| Total equity and liabilities | 10/49 | €80,305 | €179,785 | +€99,480 | +123.9% |
| Equity | 10/15 | €57,229 | €137,269 | +€80,040 | +139.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,229 | €134,269 | +€80,040 | +147.6% |
| Amounts payable | 17/49 | €23,076 | €42,515 | +€19,439 | +84.2% |
| Amounts payable within one year | 42/48 | €23,076 | €42,515 | +€19,439 | +84.2% |
| Trade debts | 44 | €3,269 | - | -€3,269 | |
| Suppliers | 440/4 | €3,269 | - | -€3,269 | |
| Taxes, remuneration and social security | 45 | €18,410 | €42,475 | +€24,065 | +130.7% |
| Taxes | 450/3 | €18,410 | €42,475 | +€24,065 | +130.7% |
| Other amounts payable | 47/48 | €1,397 | €41 | -€1,356 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149 | €198 | +€50 | +33.3% |
| Other operating charges | 640/8 | - | €700 | +€700 | |
| Gross operating margin | 9900 | €68,512 | €102,267 | +€33,754 | +49.3% |
| Operating profit (loss) | 9901 | €68,364 | €101,369 | +€33,005 | +48.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €256 | €487 | +€230 | +89.7% |
| Recurring financial charges | 65 | €256 | €487 | +€230 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | €68,107 | €100,885 | +€32,778 | +48.1% |
| Income taxes | 67/77 | €13,878 | €20,845 | +€6,967 | +50.2% |
| Profit (loss) for the period | 9904 | €54,229 | €80,040 | +€25,811 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,229 | €80,040 | +€25,811 | +47.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.