SC HR 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.
SC HR CONSULTING
Largest movements
- Cash -€51,417
down €51,417 (-42.1%), from €122,058 to €70,641
mainly Contributions, distributions and other (-€100,000) and Deferred charges and accrued income (-€306)
- Receivables within one year -€22,379
down €22,379 (-88.4%), from €25,325 to €2,946
of which Trade receivables: -€25,323
- Reserves -€75,612
down €75,612 (-56.3%), from €134,290 to €58,678
- Tax, wage and social debts +€1,938
up €1,938 (+21.5%), from €9,005 to €10,943
of which Remuneration and social security: +€2,563
- Gross operating margin -€12,590
down €12,590 (-28.3%), from €44,534 to €31,944
- Taxes -€2,592
down €2,592 (-26.1%), from €9,947 to €7,355
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 | €148,678 | €74,624 | -€74,054 | -49.8% |
| Fixed assets | 21/28 | €1,294 | €730 | -€564 | -43.6% |
| Tangible fixed assets | 22/27 | €1,294 | €730 | -€564 | -43.6% |
| Plant, machinery and equipment | 23 | €769 | €559 | -€210 | -27.3% |
| Furniture and vehicles | 24 | €525 | €171 | -€354 | -67.4% |
| Current assets | 29/58 | €147,383 | €73,893 | -€73,490 | -49.9% |
| Amounts receivable within one year | 40/41 | €25,325 | €2,946 | -€22,379 | -88.4% |
| Trade receivables | 40 | €25,323 | - | -€25,323 | |
| Other amounts receivable | 41 | €3 | €2,946 | +€2,944 | +111,508% |
| Cash at bank and in hand | 54/58 | €122,058 | €70,641 | -€51,417 | -42.1% |
| Deferred charges and accrued income | 490/1 | - | €306 | +€306 | |
| Total equity and liabilities | 10/49 | €148,678 | €74,624 | -€74,054 | -49.8% |
| Equity | 10/15 | €137,290 | €61,678 | -€75,612 | -55.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €134,290 | €58,678 | -€75,612 | -56.3% |
| Distributable reserves | 133 | €134,290 | €58,678 | -€75,612 | -56.3% |
| Amounts payable | 17/49 | €11,388 | €12,945 | +€1,558 | +13.7% |
| Amounts payable within one year | 42/48 | €11,388 | €12,945 | +€1,558 | +13.7% |
| Trade debts | 44 | €1,313 | €1,057 | -€256 | -19.5% |
| Suppliers | 440/4 | €1,313 | €1,057 | -€256 | -19.5% |
| Taxes, remuneration and social security | 45 | €9,005 | €10,943 | +€1,938 | +21.5% |
| Taxes | 450/3 | €9,005 | €8,380 | -€625 | -6.9% |
| Remuneration and social security | 454/9 | - | €2,563 | +€2,563 | |
| Other amounts payable | 47/48 | €1,069 | €946 | -€124 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €939 | €564 | -€375 | -39.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €44,534 | €31,944 | -€12,590 | -28.3% |
| Operating profit (loss) | 9901 | €43,090 | €30,861 | -€12,229 | -28.4% |
| Financial income | 75/76B | €648 | €997 | +€348 | +53.7% |
| Recurring financial income | 75 | €648 | €997 | +€348 | +53.7% |
| Financial charges | 65/66B | €118 | €114 | -€4 | -3.4% |
| Recurring financial charges | 65 | €118 | €114 | -€4 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €43,620 | €31,743 | -€11,877 | -27.2% |
| Income taxes | 67/77 | €9,947 | €7,355 | -€2,592 | -26.1% |
| Profit (loss) for the period | 9904 | €33,673 | €24,388 | -€9,285 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,673 | €24,388 | -€9,285 | -27.6% |
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 30 October 2026 via checked.be.