HYGEA CONSULT: what changed
HYGEA CONSULT
Largest movements
- Cash +€19,525
up €19,525 (+131%), from €14,898 to €34,423
mainly Depreciation (+€13,860) and Trade debts (+€8,911)
- Tangible fixed assets -€12,914
down €12,914 (-56.5%), from €22,858 to €9,944
- Receivables within one year -€876
down €876 (-6.3%), from €13,949 to €13,073
of which Other amounts receivable: -€11,186
- Trade debts +€8,911
up €8,911 (+339%), from €2,626 to €11,537
- Debts after one year -€8,649
down €8,649 (-100%), from €8,649 to €0
- Tax, wage and social debts +€6,019
up €6,019, from €0 to €6,019
- Current portion of long-term debt -€2,883
down €2,883 (-25.0%), from €11,532 to €8,649
- Profit (loss) carried forward +€2,287
up €2,287 (+61.0%), from €3,747 to €6,034
- Gross operating margin +€10,594
up €10,594 (+141%), from €7,516 to €18,109
- Taxes +€1,576
up €1,576, from €0 to €1,576
- Financial income -€908
down €908 (-66.3%), from €1,369 to €462
- Financial charges -€332
down €332 (-53.6%), from €620 to €287
- Depreciation -€202
down €202 (-1.4%), from €14,061 to €13,860
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,053 | €58,949 | +€5,896 | +11.1% |
| Fixed assets | 21/28 | €22,858 | €9,944 | -€12,914 | -56.5% |
| Tangible fixed assets | 22/27 | €22,858 | €9,944 | -€12,914 | -56.5% |
| Furniture and vehicles | 24 | €22,858 | €9,944 | -€12,914 | -56.5% |
| Current assets | 29/58 | €30,195 | €49,005 | +€18,810 | +62.3% |
| Amounts receivable within one year | 40/41 | €13,949 | €13,073 | -€876 | -6.3% |
| Trade receivables | 40 | €500 | €10,810 | +€10,310 | +2,062% |
| Other amounts receivable | 41 | €13,449 | €2,262 | -€11,186 | -83.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,898 | €34,423 | +€19,525 | +131% |
| Deferred charges and accrued income | 490/1 | €1,348 | €1,509 | +€160 | +11.9% |
| Total equity and liabilities | 10/49 | €53,053 | €58,949 | +€5,896 | +11.1% |
| Equity | 10/15 | €30,247 | €32,534 | +€2,287 | +7.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,500 | €23,500 | = | 0.0% |
| Distributable reserves | 133 | €23,500 | €23,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,747 | €6,034 | +€2,287 | +61.0% |
| Amounts payable | 17/49 | €22,806 | €26,415 | +€3,609 | +15.8% |
| Amounts payable after more than one year | 17 | €8,649 | €0 | -€8,649 | -100% |
| Financial debts | 170/4 | €8,649 | €0 | -€8,649 | -100% |
| Amounts payable within one year | 42/48 | €14,158 | €26,415 | +€12,257 | +86.6% |
| Current portion of amounts payable after more than one year | 42 | €11,532 | €8,649 | -€2,883 | -25.0% |
| Financial debts | 43 | - | €211 | +€211 | |
| Credit institutions | 430/8 | - | €211 | +€211 | |
| Trade debts | 44 | €2,626 | €11,537 | +€8,911 | +339% |
| Suppliers | 440/4 | €2,626 | €11,537 | +€8,911 | +339% |
| Taxes, remuneration and social security | 45 | €0 | €6,019 | +€6,019 | |
| Taxes | 450/3 | €0 | €6,019 | +€6,019 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,061 | €13,860 | -€202 | -1.4% |
| Other operating charges | 640/8 | €527 | €561 | +€34 | +6.4% |
| Gross operating margin | 9900 | €7,516 | €18,109 | +€10,594 | +141% |
| Operating profit (loss) | 9901 | -€7,073 | €3,689 | +€10,762 | |
| Financial income | 75/76B | €1,369 | €462 | -€908 | -66.3% |
| Recurring financial income | 75 | €1,369 | €462 | -€908 | -66.3% |
| Financial charges | 65/66B | €620 | €287 | -€332 | -53.6% |
| Recurring financial charges | 65 | €620 | €287 | -€332 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,323 | €3,863 | +€10,186 | |
| Income taxes | 67/77 | €0 | €1,576 | +€1,576 | |
| Profit (loss) for the period | 9904 | -€6,323 | €2,287 | +€8,610 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,323 | €2,287 | +€8,610 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.