HYGIE-CONSULT: what changed
HYGIE-CONSULT
Largest movements
- Receivables within one year -€71,282
down €71,282 (-79.3%), from €89,874 to €18,591
of which Trade receivables: -€36,754
- Tangible fixed assets -€39,760
down €39,760 (-9.3%), from €428,191 to €388,432
of which Land and buildings: -€33,497
- Cash +€8,926
up €8,926 (+33.1%), from €26,971 to €35,897
mainly Receivables within one year (+€71,282) and Net result for the year (+€51,941)
- Debts after one year -€63,092
down €63,092 (-15.6%), from €404,460 to €341,367
- Profit (loss) carried forward +€45,941
up €45,941 (+70.6%), from -€65,077 to -€19,136
- Tax, wage and social debts -€39,591
down €39,591 (-60.3%), from €65,658 to €26,067
of which Remuneration and social security: -€37,093
- Trade debts -€25,830
down €25,830 (-97.7%), from €26,448 to €618
- Other debts -€12,500
down €12,500 (-44.4%), from €28,180 to €15,680
- Staff costs -€48,397
down €48,397 (-15.3%), from €315,873 to €267,475
- Gross operating margin +€23,741
up €23,741 (+6.2%), from €384,716 to €408,457
- Taxes +€12,824
up €12,824 (+1,196%), from €1,072 to €13,896
- Other operating charges +€12,597
up €12,597 (+176%), from €7,151 to €19,748
- Depreciation -€9,804
down €9,804 (-19.4%), from €50,570 to €40,767
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €547,836 | €445,625 | -€102,211 | -18.7% |
| Fixed assets | 21/28 | €430,591 | €390,832 | -€39,760 | -9.2% |
| Tangible fixed assets | 22/27 | €428,191 | €388,432 | -€39,760 | -9.3% |
| Land and buildings | 22 | €416,966 | €383,469 | -€33,497 | -8.0% |
| Plant, machinery and equipment | 23 | €3,097 | €2,435 | -€662 | -21.4% |
| Furniture and vehicles | 24 | €8,128 | €2,527 | -€5,601 | -68.9% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €117,245 | €54,794 | -€62,451 | -53.3% |
| Amounts receivable within one year | 40/41 | €89,874 | €18,591 | -€71,282 | -79.3% |
| Trade receivables | 40 | €49,700 | €12,946 | -€36,754 | -74.0% |
| Other amounts receivable | 41 | €40,174 | €5,645 | -€34,528 | -85.9% |
| Cash at bank and in hand | 54/58 | €26,971 | €35,897 | +€8,926 | +33.1% |
| Deferred charges and accrued income | 490/1 | €400 | €305 | -€94 | -23.6% |
| Total equity and liabilities | 10/49 | €547,836 | €445,625 | -€102,211 | -18.7% |
| Equity | 10/15 | -€34,047 | €11,894 | +€45,941 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,830 | €24,830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €22,970 | €24,830 | +€1,860 | +8.1% |
| Profit (loss) carried forward | 14 | -€65,077 | -€19,136 | +€45,941 | +70.6% |
| Amounts payable | 17/49 | €581,883 | €433,731 | -€148,152 | -25.5% |
| Amounts payable after more than one year | 17 | €404,460 | €341,367 | -€63,092 | -15.6% |
| Financial debts | 170/4 | €404,460 | €341,367 | -€63,092 | -15.6% |
| Amounts payable within one year | 42/48 | €177,424 | €92,265 | -€85,158 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €57,138 | €49,901 | -€7,237 | -12.7% |
| Trade debts | 44 | €26,448 | €618 | -€25,830 | -97.7% |
| Suppliers | 440/4 | €26,448 | €618 | -€25,830 | -97.7% |
| Taxes, remuneration and social security | 45 | €65,658 | €26,067 | -€39,591 | -60.3% |
| Taxes | 450/3 | €16,298 | €13,800 | -€2,497 | -15.3% |
| Remuneration and social security | 454/9 | €49,360 | €12,267 | -€37,093 | -75.1% |
| Other amounts payable | 47/48 | €28,180 | €15,680 | -€12,500 | -44.4% |
| Accrued charges and deferred income | 492/3 | - | €98 | +€98 | |
| Remuneration, social security and pensions | 62 | €315,873 | €267,475 | -€48,397 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,570 | €40,767 | -€9,804 | -19.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,305 | €443 | -€1,861 | -80.8% |
| Other operating charges | 640/8 | €7,151 | €19,748 | +€12,597 | +176% |
| Gross operating margin | 9900 | €384,716 | €408,457 | +€23,741 | +6.2% |
| Operating profit (loss) | 9901 | €8,818 | €80,024 | +€71,206 | +808% |
| Financial income | 75/76B | - | €108 | +€108 | |
| Recurring financial income | 75 | - | €108 | +€108 | |
| Financial charges | 65/66B | €16,805 | €14,293 | -€2,511 | -14.9% |
| Recurring financial charges | 65 | €16,805 | €14,293 | -€2,511 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,987 | €65,838 | +€73,825 | |
| Income taxes | 67/77 | €1,072 | €13,896 | +€12,824 | +1,196% |
| Profit (loss) for the period | 9904 | -€9,059 | €51,941 | +€61,001 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,059 | €51,941 | +€61,001 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.