HT4CONSULT: 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.
HT4CONSULT
Largest movements
- Cash +€18,107
up €18,107 (+21.0%), from €86,261 to €104,368
mainly Net result for the year (+€17,283) and Depreciation (+€2,563)
- Tangible fixed assets -€2,563
down €2,563 (-35.6%), from €7,202 to €4,639
of which Furniture and vehicles: -€1,967
- Reserves +€17,283
up €17,283 (+11.8%), from €146,203 to €163,485
- Gross operating margin -€3,154
down €3,154 (-8.9%), from €35,426 to €32,272
- Financial income +€1,599
up €1,599 (+1,332,350%), from €0 to €1,599
- Taxes +€1,291
up €1,291 (+13.5%), from €9,556 to €10,847
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 | €150,485 | €166,997 | +€16,513 | +11.0% |
| Fixed assets | 21/28 | €7,202 | €4,639 | -€2,563 | -35.6% |
| Tangible fixed assets | 22/27 | €7,202 | €4,639 | -€2,563 | -35.6% |
| Furniture and vehicles | 24 | €5,144 | €3,177 | -€1,967 | -38.2% |
| Other tangible fixed assets | 26 | €2,059 | €1,462 | -€596 | -29.0% |
| Current assets | 29/58 | €143,282 | €162,358 | +€19,076 | +13.3% |
| Amounts receivable within one year | 40/41 | €6,627 | €7,628 | +€1,001 | +15.1% |
| Trade receivables | 40 | €5,055 | €5,881 | +€826 | +16.3% |
| Other amounts receivable | 41 | €1,572 | €1,747 | +€175 | +11.1% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86,261 | €104,368 | +€18,107 | +21.0% |
| Deferred charges and accrued income | 490/1 | €395 | €363 | -€32 | -8.2% |
| Total equity and liabilities | 10/49 | €150,485 | €166,997 | +€16,513 | +11.0% |
| Equity | 10/15 | €148,703 | €165,985 | +€17,283 | +11.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €146,203 | €163,485 | +€17,283 | +11.8% |
| Distributable reserves | 133 | €146,203 | €163,485 | +€17,283 | +11.8% |
| Amounts payable | 17/49 | €1,782 | €1,012 | -€770 | -43.2% |
| Amounts payable within one year | 42/48 | €1,645 | €874 | -€771 | -46.9% |
| Trade debts | 44 | €1,231 | €627 | -€604 | -49.1% |
| Suppliers | 440/4 | €1,231 | €627 | -€604 | -49.1% |
| Taxes, remuneration and social security | 45 | €414 | €247 | -€167 | -40.4% |
| Taxes | 450/3 | €414 | €247 | -€167 | -40.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €137 | €138 | +€1 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,472 | €2,563 | +€92 | +3.7% |
| Other operating charges | 640/8 | €956 | €876 | -€80 | -8.3% |
| Non-recurring operating charges | 66A | €1,037 | €0 | -€1,037 | -100% |
| Gross operating margin | 9900 | €35,426 | €32,272 | -€3,154 | -8.9% |
| Operating profit (loss) | 9901 | €30,962 | €28,833 | -€2,129 | -6.9% |
| Financial income | 75/76B | €0 | €1,599 | +€1,599 | +1,332,350% |
| Recurring financial income | 75 | €0 | €1,599 | +€1,599 | +1,332,350% |
| Financial charges | 65/66B | €2,333 | €2,302 | -€31 | -1.3% |
| Recurring financial charges | 65 | €2,333 | €2,302 | -€31 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €28,629 | €28,130 | -€499 | -1.7% |
| Income taxes | 67/77 | €9,556 | €10,847 | +€1,291 | +13.5% |
| Profit (loss) for the period | 9904 | €19,073 | €17,283 | -€1,790 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,073 | €17,283 | -€1,790 | -9.4% |
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.