S.A. Consultancybureau: 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.
S.A. Consultancybureau
Largest movements
- Tangible fixed assets -€2,189
no longer reported in 2025 (was €2,189)
- Cash -€742
down €742 (-27.7%), from €2,676 to €1,935
mainly Net result for the year (-€7,847)
- Receivables within one year -€550
down €550 (-37.2%), from €1,480 to €930
- Profit (loss) carried forward -€7,847
down €7,847 (-18.1%), from -€43,373 to -€51,220
- Other debts +€3,353
up €3,353 (+9.1%), from €36,836 to €40,189
- Trade debts +€844
up €844 (+218%), from €387 to €1,231
- Tax, wage and social debts +€169
up €169 (+179%), from €95 to €264
- Gross operating margin +€1,212
up €1,212 (+22.3%), from -€5,437 to -€4,224
- Other operating charges -€240
down €240 (-20.7%), from €1,160 to €920
- Depreciation -€111
down €111 (-4.8%), from €2,300 to €2,189
- Taxes +€75
up €75 (+79.1%), from €95 to €169
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 | €6,345 | €2,865 | -€3,481 | -54.9% |
| Fixed assets | 21/28 | €2,189 | - | -€2,189 | |
| Tangible fixed assets | 22/27 | €2,189 | - | -€2,189 | |
| Furniture and vehicles | 24 | €2,189 | - | -€2,189 | |
| Current assets | 29/58 | €4,156 | €2,865 | -€1,292 | -31.1% |
| Amounts receivable within one year | 40/41 | €1,480 | €930 | -€550 | -37.2% |
| Other amounts receivable | 41 | €1,480 | €930 | -€550 | -37.2% |
| Cash at bank and in hand | 54/58 | €2,676 | €1,935 | -€742 | -27.7% |
| Total equity and liabilities | 10/49 | €6,345 | €2,865 | -€3,481 | -54.9% |
| Equity | 10/15 | -€30,973 | -€38,820 | -€7,847 | -25.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,373 | -€51,220 | -€7,847 | -18.1% |
| Amounts payable | 17/49 | €37,318 | €41,684 | +€4,366 | +11.7% |
| Amounts payable within one year | 42/48 | €37,318 | €41,684 | +€4,366 | +11.7% |
| Trade debts | 44 | €387 | €1,231 | +€844 | +218% |
| Suppliers | 440/4 | €387 | €1,231 | +€844 | +218% |
| Taxes, remuneration and social security | 45 | €95 | €264 | +€169 | +179% |
| Taxes | 450/3 | €95 | €264 | +€169 | +179% |
| Other amounts payable | 47/48 | €36,836 | €40,189 | +€3,353 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,300 | €2,189 | -€111 | -4.8% |
| Other operating charges | 640/8 | €1,160 | €920 | -€240 | -20.7% |
| Gross operating margin | 9900 | -€5,437 | -€4,224 | +€1,212 | +22.3% |
| Operating profit (loss) | 9901 | -€8,897 | -€7,334 | +€1,563 | +17.6% |
| Financial charges | 65/66B | €315 | €344 | +€29 | +9.2% |
| Recurring financial charges | 65 | €315 | €344 | +€29 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,212 | -€7,678 | +€1,534 | +16.7% |
| Income taxes | 67/77 | €95 | €169 | +€75 | +79.1% |
| Profit (loss) for the period | 9904 | -€9,306 | -€7,847 | +€1,459 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,306 | -€7,847 | +€1,459 | +15.7% |
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 29 October 2026 via checked.be.