HUKE consulting: 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.
HUKE consulting
Largest movements
- Receivables after one year -€26,040
down €26,040 (-11.5%), from €226,153 to €200,113
- Cash +€24,992
up €24,992 (+404.1%), from €6,185 to €31,177
mainly Trade debts (+€36,528) and Receivables after one year (+€26,040)
- Tangible fixed assets -€8,688
down €8,688 (-4.4%), from €199,443 to €190,755
of which Other tangible fixed assets: -€6,605
- Receivables within one year +€7,291
up €7,291 (+6075.8%), from €120 to €7,411
of which Trade receivables: +€5,835
- Trade debts +€36,528
up €36,528 (+196.4%), from €18,598 to €55,126
- Debts after one year -€35,019
down €35,019 (-12.0%), from €292,680 to €257,661
- Profit (loss) carried forward +€11,241
up €11,241 (+20.0%), from €56,221 to €67,462
- Current portion of long-term debt -€5,737
down €5,737 (-17.3%), from €33,185 to €27,448
- Other debts -€5,605
down €5,605 (-52.9%), from €10,605 to €5,000
- Financial charges -€8,423
down €8,423 (-96.6%), from €8,721 to €298
- Gross operating margin +€8,085
up €8,085 (+38.5%), from €21,021 to €29,106
- Taxes +€6,949
up €6,949 (+8474.4%), from €82 to €7,031
- Other operating charges +€1,314
up €1,314 (+87.6%), from €1,500 to €2,814
- Depreciation +€1,194
up €1,194 (+9.3%), from €12,895 to €14,089
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 | €434,250 | €438,106 | +€3,856 | +0.9% |
| Fixed assets | 21/28 | €201,792 | €195,805 | -€5,987 | -3.0% |
| Tangible fixed assets | 22/27 | €199,443 | €190,755 | -€8,688 | -4.4% |
| Land and buildings | 22 | €134,814 | €130,948 | -€3,866 | -2.9% |
| Furniture and vehicles | 24 | €3,513 | €5,296 | +€1,783 | +50.8% |
| Other tangible fixed assets | 26 | €61,116 | €54,511 | -€6,605 | -10.8% |
| Financial fixed assets | 28 | €2,349 | €5,050 | +€2,701 | +115.0% |
| Current assets | 29/58 | €232,458 | €242,301 | +€9,843 | +4.2% |
| Amounts receivable after more than one year | 29 | €226,153 | €200,113 | -€26,040 | -11.5% |
| Other amounts receivable | 291 | €226,153 | €200,113 | -€26,040 | -11.5% |
| Amounts receivable within one year | 40/41 | €120 | €7,411 | +€7,291 | +6075.8% |
| Trade receivables | 40 | €120 | €5,955 | +€5,835 | +4862.5% |
| Other amounts receivable | 41 | - | €1,456 | +€1,456 | |
| Cash at bank and in hand | 54/58 | €6,185 | €31,177 | +€24,992 | +404.1% |
| Deferred charges and accrued income | 490/1 | - | €3,600 | +€3,600 | |
| Total equity and liabilities | 10/49 | €434,250 | €438,106 | +€3,856 | +0.9% |
| Equity | 10/15 | €75,871 | €87,112 | +€11,241 | +14.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,100 | €1,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,100 | €1,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,100 | €1,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,221 | €67,462 | +€11,241 | +20.0% |
| Amounts payable | 17/49 | €358,379 | €350,994 | -€7,385 | -2.1% |
| Amounts payable after more than one year | 17 | €292,680 | €257,661 | -€35,019 | -12.0% |
| Financial debts | 170/4 | €292,680 | €257,661 | -€35,019 | -12.0% |
| Amounts payable within one year | 42/48 | €65,633 | €93,266 | +€27,633 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €33,185 | €27,448 | -€5,737 | -17.3% |
| Trade debts | 44 | €18,598 | €55,126 | +€36,528 | +196.4% |
| Suppliers | 440/4 | €18,598 | €55,126 | +€36,528 | +196.4% |
| Taxes, remuneration and social security | 45 | €3,245 | €5,692 | +€2,447 | +75.4% |
| Taxes | 450/3 | €3,245 | €5,692 | +€2,447 | +75.4% |
| Other amounts payable | 47/48 | €10,605 | €5,000 | -€5,605 | -52.9% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,895 | €14,089 | +€1,194 | +9.3% |
| Other operating charges | 640/8 | €1,500 | €2,814 | +€1,314 | +87.6% |
| Non-recurring operating charges | 66A | €1,989 | - | -€1,989 | |
| Gross operating margin | 9900 | €21,021 | €29,106 | +€8,085 | +38.5% |
| Operating profit (loss) | 9901 | €4,637 | €12,203 | +€7,566 | +163.2% |
| Financial income | 75/76B | €7,101 | €6,367 | -€734 | -10.3% |
| Recurring financial income | 75 | €7,101 | €6,367 | -€734 | -10.3% |
| Financial charges | 65/66B | €8,721 | €298 | -€8,423 | -96.6% |
| Recurring financial charges | 65 | €8,721 | €298 | -€8,423 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | €3,017 | €18,272 | +€15,255 | +505.6% |
| Income taxes | 67/77 | €82 | €7,031 | +€6,949 | +8474.4% |
| Profit (loss) for the period | 9904 | €2,935 | €11,241 | +€8,306 | +283.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,935 | €11,241 | +€8,306 | +283.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.