HYU 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.
HYU Consulting
Largest movements
- Receivables within one year +€24,852
up €24,852 (+42.0%), from €59,205 to €84,056
- Tangible fixed assets -€17,401
down €17,401 (-9.6%), from €181,068 to €163,667
of which Furniture and vehicles: -€16,139
- Cash +€16,424
up €16,424 (+33.9%), from €48,470 to €64,893
mainly Depreciation (+€47,901) and Net result for the year (+€33,468)
- Deferred charges and accrued income -€3,219
down €3,219 (-94.4%), from €3,409 to €190
- Other debts -€35,768
down €35,768 (-60.7%), from €58,894 to €23,126
- Profit (loss) carried forward +€33,468
up €33,468 (+54.2%), from €61,741 to €95,209
- Tax, wage and social debts +€9,417
up €9,417 (+38.2%), from €24,680 to €34,097
- Current portion of long-term debt +€7,120
up €7,120 (+48.4%), from €14,724 to €21,844
- Trade debts +€3,637
up €3,637 (+18.0%), from €20,187 to €23,824
- Depreciation +€24,920
up €24,920 (+108%), from €22,982 to €47,901
- Taxes -€7,666
down €7,666 (-42.8%), from €17,903 to €10,236
- Financial charges +€6,208
up €6,208 (+322%), from €1,926 to €8,135
- Gross operating margin -€4,213
down €4,213 (-4.0%), from €105,620 to €101,407
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 | €292,151 | €312,807 | +€20,655 | +7.1% |
| Fixed assets | 21/28 | €181,068 | €163,667 | -€17,401 | -9.6% |
| Tangible fixed assets | 22/27 | €181,068 | €163,667 | -€17,401 | -9.6% |
| Plant, machinery and equipment | 23 | €4,488 | €3,225 | -€1,263 | -28.1% |
| Furniture and vehicles | 24 | €176,581 | €160,442 | -€16,139 | -9.1% |
| Current assets | 29/58 | €111,083 | €149,140 | +€38,057 | +34.3% |
| Amounts receivable within one year | 40/41 | €59,205 | €84,056 | +€24,852 | +42.0% |
| Trade receivables | 40 | €59,205 | €84,056 | +€24,852 | +42.0% |
| Cash at bank and in hand | 54/58 | €48,470 | €64,893 | +€16,424 | +33.9% |
| Deferred charges and accrued income | 490/1 | €3,409 | €190 | -€3,219 | -94.4% |
| Total equity and liabilities | 10/49 | €292,151 | €312,807 | +€20,655 | +7.1% |
| Equity | 10/15 | €64,241 | €97,709 | +€33,468 | +52.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,741 | €95,209 | +€33,468 | +54.2% |
| Amounts payable | 17/49 | €227,910 | €215,098 | -€12,813 | -5.6% |
| Amounts payable after more than one year | 17 | €109,426 | €112,207 | +€2,780 | +2.5% |
| Financial debts | 170/4 | €109,426 | €112,207 | +€2,780 | +2.5% |
| Amounts payable within one year | 42/48 | €118,484 | €102,891 | -€15,593 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €14,724 | €21,844 | +€7,120 | +48.4% |
| Trade debts | 44 | €20,187 | €23,824 | +€3,637 | +18.0% |
| Suppliers | 440/4 | €20,187 | €23,824 | +€3,637 | +18.0% |
| Taxes, remuneration and social security | 45 | €24,680 | €34,097 | +€9,417 | +38.2% |
| Taxes | 450/3 | €24,680 | €34,097 | +€9,417 | +38.2% |
| Other amounts payable | 47/48 | €58,894 | €23,126 | -€35,768 | -60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,982 | €47,901 | +€24,920 | +108% |
| Other operating charges | 640/8 | €1,079 | €2,130 | +€1,051 | +97.4% |
| Gross operating margin | 9900 | €105,620 | €101,407 | -€4,213 | -4.0% |
| Operating profit (loss) | 9901 | €81,559 | €51,375 | -€30,184 | -37.0% |
| Financial income | 75/76B | €11 | €464 | +€452 | +4,035% |
| Recurring financial income | 75 | €11 | €464 | +€452 | +4,035% |
| Financial charges | 65/66B | €1,926 | €8,135 | +€6,208 | +322% |
| Recurring financial charges | 65 | €1,926 | €8,135 | +€6,208 | +322% |
| Profit (loss) for the period before taxes | 9903 | €79,644 | €43,704 | -€35,940 | -45.1% |
| Income taxes | 67/77 | €17,903 | €10,236 | -€7,666 | -42.8% |
| Profit (loss) for the period | 9904 | €61,741 | €33,468 | -€28,273 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,741 | €33,468 | -€28,273 | -45.8% |
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 27 October 2026 via checked.be.