StineHRConsult: 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.
StineHRConsult
Largest movements
- Cash -€38,575
down €38,575 (-38.7%), from €99,584 to €61,008
mainly Contributions, distributions and other (-€52,500) and Other debts (-€48,375)
- Receivables within one year -€12,679
down €12,679 (-43.3%), from €29,287 to €16,608
of which Trade receivables: -€21,372
- Other debts -€48,375
down €48,375 (-52.0%), from €93,000 to €44,625
- Trade debts -€2,554
no longer reported in 2025 (was €2,554)
- Tax, wage and social debts -€1,686
down €1,686 (-9.8%), from €17,161 to €15,474
of which Taxes: -€1,686
- Gross operating margin -€48,577
down €48,577 (-41.0%), from €118,420 to €69,843
- Taxes -€10,803
down €10,803 (-41.9%), from €25,809 to €15,006
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 | €133,360 | €81,050 | -€52,310 | -39.2% |
| Fixed assets | 21/28 | €4,489 | €3,160 | -€1,329 | -29.6% |
| Tangible fixed assets | 22/27 | €4,489 | €3,160 | -€1,329 | -29.6% |
| Land and buildings | 22 | €1,221 | €916 | -€305 | -25.0% |
| Furniture and vehicles | 24 | €3,268 | €2,244 | -€1,024 | -31.3% |
| Current assets | 29/58 | €128,871 | €77,890 | -€50,981 | -39.6% |
| Amounts receivable within one year | 40/41 | €29,287 | €16,608 | -€12,679 | -43.3% |
| Trade receivables | 40 | €21,372 | - | -€21,372 | |
| Other amounts receivable | 41 | €7,916 | €16,608 | +€8,692 | +110% |
| Cash at bank and in hand | 54/58 | €99,584 | €61,008 | -€38,575 | -38.7% |
| Deferred charges and accrued income | 490/1 | - | €274 | +€274 | |
| Total equity and liabilities | 10/49 | €133,360 | €81,050 | -€52,310 | -39.2% |
| Equity | 10/15 | €20,646 | €20,951 | +€305 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,046 | €2,351 | +€305 | +14.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €186 | €491 | +€305 | +164% |
| Amounts payable | 17/49 | €112,714 | €60,099 | -€52,615 | -46.7% |
| Amounts payable within one year | 42/48 | €112,714 | €60,099 | -€52,615 | -46.7% |
| Trade debts | 44 | €2,554 | - | -€2,554 | |
| Suppliers | 440/4 | €2,554 | - | -€2,554 | |
| Taxes, remuneration and social security | 45 | €17,161 | €15,474 | -€1,686 | -9.8% |
| Taxes | 450/3 | €14,761 | €13,074 | -€1,686 | -11.4% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €93,000 | €44,625 | -€48,375 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,329 | €1,329 | = | 0.0% |
| Other operating charges | 640/8 | €1,499 | €639 | -€861 | -57.4% |
| Gross operating margin | 9900 | €118,420 | €69,843 | -€48,577 | -41.0% |
| Operating profit (loss) | 9901 | €115,592 | €67,875 | -€47,717 | -41.3% |
| Financial income | 75/76B | €12 | €12 | +€0 | +1.1% |
| Recurring financial income | 75 | €12 | €12 | +€0 | +1.1% |
| Financial charges | 65/66B | €64 | €76 | +€11 | +17.5% |
| Recurring financial charges | 65 | €64 | €76 | +€11 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €115,539 | €67,811 | -€47,728 | -41.3% |
| Income taxes | 67/77 | €25,809 | €15,006 | -€10,803 | -41.9% |
| Profit (loss) for the period | 9904 | €89,730 | €52,805 | -€36,925 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €89,730 | €52,805 | -€36,925 | -41.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.