Consultant-scy: 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.
Consultant-scy
Largest movements
- Cash -€12,168
down €12,168 (-44.1%), from €27,600 to €15,432
mainly Receivables within one year (-€6,379) and Tax, wage and social debts (-€3,368)
- Receivables within one year +€6,379
up €6,379 (+27.6%), from €23,146 to €29,525
of which Other amounts receivable: +€10,400
- Tangible fixed assets +€2,378
new in 2025: €2,378
- Tax, wage and social debts -€3,368
down €3,368 (-75.3%), from €4,470 to €1,102
of which Taxes: -€3,368
- Profit (loss) carried forward -€1,024
down €1,024, from €32 to -€992
- Trade debts +€970
up €970 (+44.2%), from €2,192 to €3,161
- Gross operating margin -€27,748
down €27,748 (-93.6%), from €29,660 to €1,912
- Taxes -€6,195
down €6,195 (-98.4%), from €6,297 to €102
- Depreciation +€987
new in 2025: €987
- Financial charges -€602
down €602 (-21.9%), from €2,746 to €2,144
- Financial income -€590
down €590 (-49.3%), from €1,196 to €606
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 | €53,594 | €50,172 | -€3,423 | -6.4% |
| Fixed assets | 21/28 | €2,064 | €4,442 | +€2,378 | +115% |
| Tangible fixed assets | 22/27 | - | €2,378 | +€2,378 | |
| Furniture and vehicles | 24 | - | €2,378 | +€2,378 | |
| Financial fixed assets | 28 | €2,064 | €2,064 | = | 0.0% |
| Current assets | 29/58 | €51,530 | €45,730 | -€5,801 | -11.3% |
| Amounts receivable within one year | 40/41 | €23,146 | €29,525 | +€6,379 | +27.6% |
| Trade receivables | 40 | €9,675 | €5,654 | -€4,020 | -41.6% |
| Other amounts receivable | 41 | €13,471 | €23,871 | +€10,400 | +77.2% |
| Cash at bank and in hand | 54/58 | €27,600 | €15,432 | -€12,168 | -44.1% |
| Deferred charges and accrued income | 490/1 | €784 | €772 | -€12 | -1.5% |
| Total equity and liabilities | 10/49 | €53,594 | €50,172 | -€3,423 | -6.4% |
| Equity | 10/15 | €46,932 | €45,908 | -€1,024 | -2.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €36,900 | €36,900 | = | 0.0% |
| Distributable reserves | 133 | €36,900 | €36,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32 | -€992 | -€1,024 | |
| Amounts payable | 17/49 | €6,662 | €4,263 | -€2,399 | -36.0% |
| Amounts payable within one year | 42/48 | €6,662 | €4,263 | -€2,399 | -36.0% |
| Trade debts | 44 | €2,192 | €3,161 | +€970 | +44.2% |
| Suppliers | 440/4 | €2,192 | €3,161 | +€970 | +44.2% |
| Taxes, remuneration and social security | 45 | €4,470 | €1,102 | -€3,368 | -75.3% |
| Taxes | 450/3 | €4,470 | €1,102 | -€3,368 | -75.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €987 | +€987 | |
| Other operating charges | 640/8 | €241 | €308 | +€67 | +28.0% |
| Gross operating margin | 9900 | €29,660 | €1,912 | -€27,748 | -93.6% |
| Operating profit (loss) | 9901 | €29,419 | €616 | -€28,803 | -97.9% |
| Financial income | 75/76B | €1,196 | €606 | -€590 | -49.3% |
| Recurring financial income | 75 | €1,196 | €606 | -€590 | -49.3% |
| Financial charges | 65/66B | €2,746 | €2,144 | -€602 | -21.9% |
| Recurring financial charges | 65 | €2,746 | €2,144 | -€602 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €27,869 | -€922 | -€28,791 | |
| Income taxes | 67/77 | €6,297 | €102 | -€6,195 | -98.4% |
| Profit (loss) for the period | 9904 | €21,572 | -€1,024 | -€22,596 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,572 | -€1,024 | -€22,596 |
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.