Right Hand 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.
Right Hand Consulting
Largest movements
- Tangible fixed assets +€36,909
up €36,909 (+162%), from €22,750 to €59,660
of which Leasing and similar rights: +€42,104
- Receivables within one year +€28,008
up €28,008 (+143%), from €19,620 to €47,628
of which Other amounts receivable: +€15,656
- Cash -€8,748
down €8,748 (-96.4%), from €9,074 to €326
mainly Contributions, distributions and other (-€42,950) and Investment in fixed assets (net) (-€41,970)
- Debts after one year +€33,926
new in 2025: €33,926
- Current portion of long-term debt +€7,726
new in 2025: €7,726
- Trade debts +€4,789
up €4,789 (+280%), from €1,709 to €6,499
- Short-term financial debts +€4,038
new in 2025: €4,038
- Tax, wage and social debts +€3,336
up €3,336 (+44.2%), from €7,553 to €10,889
- Depreciation -€5,530
down €5,530 (-52.2%), from €10,591 to €5,061
- Taxes +€840
up €840 (+7.5%), from €11,258 to €12,097
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 | €54,675 | €111,028 | +€56,353 | +103% |
| Fixed assets | 21/28 | €22,750 | €59,660 | +€36,909 | +162% |
| Tangible fixed assets | 22/27 | €22,750 | €59,660 | +€36,909 | +162% |
| Plant, machinery and equipment | 23 | €6,504 | €7,534 | +€1,030 | +15.8% |
| Furniture and vehicles | 24 | €16,246 | €10,021 | -€6,225 | -38.3% |
| Leasing and similar rights | 25 | - | €42,104 | +€42,104 | |
| Current assets | 29/58 | €31,925 | €51,368 | +€19,444 | +60.9% |
| Amounts receivable within one year | 40/41 | €19,620 | €47,628 | +€28,008 | +143% |
| Trade receivables | 40 | €12,947 | €25,299 | +€12,352 | +95.4% |
| Other amounts receivable | 41 | €6,673 | €22,329 | +€15,656 | +235% |
| Current investments | 50/53 | €2,898 | €2,633 | -€265 | -9.1% |
| Cash at bank and in hand | 54/58 | €9,074 | €326 | -€8,748 | -96.4% |
| Deferred charges and accrued income | 490/1 | €333 | €781 | +€448 | +134% |
| Total equity and liabilities | 10/49 | €54,675 | €111,028 | +€56,353 | +103% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,675 | €106,028 | +€56,353 | +113% |
| Amounts payable after more than one year | 17 | - | €33,926 | +€33,926 | |
| Financial debts | 170/4 | - | €33,926 | +€33,926 | |
| Amounts payable within one year | 42/48 | €49,475 | €72,102 | +€22,627 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,726 | +€7,726 | |
| Financial debts | 43 | - | €4,038 | +€4,038 | |
| Credit institutions | 430/8 | - | €4,038 | +€4,038 | |
| Trade debts | 44 | €1,709 | €6,499 | +€4,789 | +280% |
| Suppliers | 440/4 | €1,709 | €6,499 | +€4,789 | +280% |
| Taxes, remuneration and social security | 45 | €7,553 | €10,889 | +€3,336 | +44.2% |
| Taxes | 450/3 | €7,553 | €10,889 | +€3,336 | +44.2% |
| Other amounts payable | 47/48 | €40,213 | €42,950 | +€2,738 | +6.8% |
| Accrued charges and deferred income | 492/3 | €200 | €0 | -€200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,591 | €5,061 | -€5,530 | -52.2% |
| Other operating charges | 640/8 | €756 | €863 | +€106 | +14.1% |
| Non-recurring operating charges | 66A | €648 | €2,842 | +€2,194 | +338% |
| Gross operating margin | 9900 | €63,770 | €64,176 | +€406 | +0.6% |
| Operating profit (loss) | 9901 | €51,774 | €55,410 | +€3,636 | +7.0% |
| Financial income | 75/76B | €47 | €125 | +€79 | +168% |
| Recurring financial income | 75 | €47 | €125 | +€79 | +168% |
| Financial charges | 65/66B | €350 | €487 | +€137 | +39.1% |
| Recurring financial charges | 65 | €350 | €487 | +€137 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €51,471 | €55,048 | +€3,577 | +6.9% |
| Income taxes | 67/77 | €11,258 | €12,097 | +€840 | +7.5% |
| Profit (loss) for the period | 9904 | €40,213 | €42,950 | +€2,738 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,213 | €42,950 | +€2,738 | +6.8% |
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 31 October 2026 via checked.be.