HTI 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.
HTI CONSULTING
Largest movements
- Cash +€75,524
up €75,524 (+60.8%), from €124,175 to €199,699
mainly Other debts (+€185,000) and Net result for the year (+€81,778)
- Receivables within one year +€5,533
up €5,533 (+103%), from €5,394 to €10,927
- Tangible fixed assets +€3,410
up €3,410 (+62.2%), from €5,482 to €8,893
- Other debts +€185,000
new in 2025: €185,000
- Profit (loss) carried forward -€103,222
down €103,222 (-99.9%), from €103,361 to €139
- Tax, wage and social debts +€2,760
up €2,760 (+9.5%), from €29,106 to €31,866
- Gross operating margin +€44,135
up €44,135 (+69.1%), from €63,873 to €108,008
- Taxes +€5,544
up €5,544 (+46.2%), from €12,000 to €17,544
- Depreciation +€2,341
up €2,341 (+138%), from €1,698 to €4,040
- Other operating charges +€1,680
up €1,680 (+63.6%), from €2,643 to €4,323
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 | €135,051 | €219,519 | +€84,468 | +62.5% |
| Fixed assets | 21/28 | €5,482 | €8,893 | +€3,410 | +62.2% |
| Tangible fixed assets | 22/27 | €5,482 | €8,893 | +€3,410 | +62.2% |
| Furniture and vehicles | 24 | €5,482 | €8,893 | +€3,410 | +62.2% |
| Current assets | 29/58 | €129,569 | €210,627 | +€81,058 | +62.6% |
| Amounts receivable within one year | 40/41 | €5,394 | €10,927 | +€5,533 | +103% |
| Other amounts receivable | 41 | €5,394 | €10,927 | +€5,533 | +103% |
| Cash at bank and in hand | 54/58 | €124,175 | €199,699 | +€75,524 | +60.8% |
| Total equity and liabilities | 10/49 | €135,051 | €219,519 | +€84,468 | +62.5% |
| Equity | 10/15 | €105,361 | €2,139 | -€103,222 | -98.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €103,361 | €139 | -€103,222 | -99.9% |
| Amounts payable | 17/49 | €29,690 | €217,380 | +€187,690 | +632% |
| Amounts payable within one year | 42/48 | €29,690 | €217,380 | +€187,690 | +632% |
| Trade debts | 44 | €584 | €514 | -€70 | -12.0% |
| Suppliers | 440/4 | €584 | €514 | -€70 | -12.0% |
| Taxes, remuneration and social security | 45 | €29,106 | €31,866 | +€2,760 | +9.5% |
| Taxes | 450/3 | €29,106 | €31,866 | +€2,760 | +9.5% |
| Other amounts payable | 47/48 | - | €185,000 | +€185,000 | |
| Remuneration, social security and pensions | 62 | - | €160 | +€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,698 | €4,040 | +€2,341 | +138% |
| Other operating charges | 640/8 | €2,643 | €4,323 | +€1,680 | +63.6% |
| Non-recurring operating charges | 66A | €2,931 | - | -€2,931 | |
| Gross operating margin | 9900 | €63,873 | €108,008 | +€44,135 | +69.1% |
| Operating profit (loss) | 9901 | €56,601 | €99,486 | +€42,885 | +75.8% |
| Financial income | 75/76B | €35 | €1 | -€35 | -97.4% |
| Recurring financial income | 75 | €35 | €1 | -€35 | -97.4% |
| Financial charges | 65/66B | €163 | €165 | +€3 | +1.6% |
| Recurring financial charges | 65 | €163 | €165 | +€3 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €56,474 | €99,322 | +€42,848 | +75.9% |
| Income taxes | 67/77 | €12,000 | €17,544 | +€5,544 | +46.2% |
| Profit (loss) for the period | 9904 | €44,474 | €81,778 | +€37,304 | +83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,474 | €81,778 | +€37,304 | +83.9% |
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.