iHRa Consultancy: 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.
iHRa Consultancy
Largest movements
- Receivables within one year +€5,659
up €5,659 (+3.4%), from €164,601 to €170,260
of which Other amounts receivable: +€12,821
- Tangible fixed assets -€4,254
down €4,254 (-35.4%), from €12,020 to €7,766
of which Leasing and similar rights: -€4,786
- Profit (loss) carried forward +€6,173
up €6,173 (+12.5%), from €49,240 to €55,413
- Current portion of long-term debt -€4,241
no longer reported in 2025 (was €4,241)
- Tax, wage and social debts -€3,325
down €3,325 (-9.5%), from €35,123 to €31,797
of which Remuneration and social security: -€2,640
- Trade debts +€2,740
up €2,740 (+18.8%), from €14,603 to €17,343
- Gross operating margin -€31,961
down €31,961 (-60.8%), from €52,565 to €20,604
- Taxes -€3,801
down €3,801 (-26.8%), from €14,174 to €10,373
- Depreciation -€2,365
down €2,365 (-24.1%), from €9,797 to €7,433
- Financial income +€925
up €925 (+13.7%), from €6,742 to €7,667
- Financial charges -€760
down €760 (-22.3%), from €3,401 to €2,641
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 | €196,974 | €197,606 | +€632 | +0.3% |
| Fixed assets | 21/28 | €12,020 | €7,766 | -€4,254 | -35.4% |
| Tangible fixed assets | 22/27 | €12,020 | €7,766 | -€4,254 | -35.4% |
| Land and buildings | 22 | €3,390 | €3,036 | -€354 | -10.4% |
| Plant, machinery and equipment | 23 | €3,844 | €3,535 | -€309 | -8.0% |
| Furniture and vehicles | 24 | - | €1,194 | +€1,194 | |
| Leasing and similar rights | 25 | €4,786 | - | -€4,786 | |
| Current assets | 29/58 | €184,954 | €189,840 | +€4,887 | +2.6% |
| Amounts receivable within one year | 40/41 | €164,601 | €170,260 | +€5,659 | +3.4% |
| Trade receivables | 40 | €33,462 | €26,300 | -€7,162 | -21.4% |
| Other amounts receivable | 41 | €131,139 | €143,959 | +€12,821 | +9.8% |
| Cash at bank and in hand | 54/58 | €19,807 | €19,325 | -€481 | -2.4% |
| Deferred charges and accrued income | 490/1 | €546 | €255 | -€291 | -53.3% |
| Total equity and liabilities | 10/49 | €196,974 | €197,606 | +€632 | +0.3% |
| Equity | 10/15 | €141,298 | €147,471 | +€6,173 | +4.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €87,059 | €87,059 | = | 0.0% |
| Distributable reserves | 133 | €87,059 | €87,059 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,240 | €55,413 | +€6,173 | +12.5% |
| Amounts payable | 17/49 | €55,676 | €50,135 | -€5,541 | -10.0% |
| Amounts payable after more than one year | 17 | €1,241 | - | -€1,241 | |
| Financial debts | 170/4 | €1,241 | - | -€1,241 | |
| Amounts payable within one year | 42/48 | €54,084 | €49,785 | -€4,300 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €4,241 | - | -€4,241 | |
| Trade debts | 44 | €14,603 | €17,343 | +€2,740 | +18.8% |
| Suppliers | 440/4 | €14,603 | €17,343 | +€2,740 | +18.8% |
| Taxes, remuneration and social security | 45 | €35,123 | €31,797 | -€3,325 | -9.5% |
| Taxes | 450/3 | €29,643 | €28,957 | -€685 | -2.3% |
| Remuneration and social security | 454/9 | €5,480 | €2,840 | -€2,640 | -48.2% |
| Other amounts payable | 47/48 | €119 | €644 | +€526 | +443.7% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,797 | €7,433 | -€2,365 | -24.1% |
| Other operating charges | 640/8 | €1,281 | €641 | -€640 | -50.0% |
| Gross operating margin | 9900 | €52,565 | €20,604 | -€31,961 | -60.8% |
| Operating profit (loss) | 9901 | €41,486 | €12,531 | -€28,956 | -69.8% |
| Financial income | 75/76B | €6,742 | €7,667 | +€925 | +13.7% |
| Recurring financial income | 75 | €6,742 | €7,667 | +€925 | +13.7% |
| Financial charges | 65/66B | €3,401 | €2,641 | -€760 | -22.3% |
| Recurring financial charges | 65 | €3,401 | €2,641 | -€760 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €44,828 | €17,556 | -€27,271 | -60.8% |
| Income taxes | 67/77 | €14,174 | €10,373 | -€3,801 | -26.8% |
| Profit (loss) for the period | 9904 | €30,654 | €7,184 | -€23,470 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,654 | €7,184 | -€23,470 | -76.6% |
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 11 October 2026 via checked.be.