S-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.
S-CONSULTING
Largest movements
- Cash +€65,734
up €65,734 (+33.4%), from €196,932 to €262,666
mainly Net result for the year (+€66,847) and Other debts (+€47,338)
- Receivables within one year +€5,547
up €5,547 (+53.7%), from €10,327 to €15,874
of which Trade receivables: +€5,539
- Other debts +€47,338
up €47,338 (+1,017%), from €4,654 to €51,992
- Reserves +€21,489
up €21,489 (+9.5%), from €226,735 to €248,224
- Gross operating margin +€16,855
up €16,855 (+22.0%), from €76,560 to €93,415
- Taxes +€4,843
up €4,843 (+23.5%), from €20,596 to €25,439
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 | €248,556 | €319,961 | +€71,405 | +28.7% |
| Current assets | 29/58 | €248,556 | €319,961 | +€71,405 | +28.7% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,327 | €15,874 | +€5,547 | +53.7% |
| Trade receivables | 40 | €10,251 | €15,791 | +€5,539 | +54.0% |
| Other amounts receivable | 41 | €76 | €83 | +€8 | +10.0% |
| Cash at bank and in hand | 54/58 | €196,932 | €262,666 | +€65,734 | +33.4% |
| Deferred charges and accrued income | 490/1 | €1,297 | €1,422 | +€125 | +9.6% |
| Total equity and liabilities | 10/49 | €248,556 | €319,961 | +€71,405 | +28.7% |
| Equity | 10/15 | €241,344 | €262,833 | +€21,489 | +8.9% |
| Contributions | 10/11 | €14,355 | €14,355 | = | 0.0% |
| Reserves | 13 | €226,735 | €248,224 | +€21,489 | +9.5% |
| Distributable reserves | 133 | €226,735 | €248,224 | +€21,489 | +9.5% |
| Profit (loss) carried forward | 14 | €254 | €254 | = | 0.0% |
| Amounts payable | 17/49 | €7,213 | €57,129 | +€49,916 | +692% |
| Amounts payable within one year | 42/48 | €7,213 | €57,129 | +€49,916 | +692% |
| Trade debts | 44 | €2,030 | €2,030 | +€1 | 0.0% |
| Suppliers | 440/4 | €2,030 | €2,030 | +€1 | 0.0% |
| Taxes, remuneration and social security | 45 | €529 | €3,106 | +€2,577 | +487% |
| Taxes | 450/3 | €529 | €3,106 | +€2,577 | +487% |
| Other amounts payable | 47/48 | €4,654 | €51,992 | +€47,338 | +1,017% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843 | - | -€843 | |
| Other operating charges | 640/8 | €1,370 | €983 | -€387 | -28.3% |
| Gross operating margin | 9900 | €76,560 | €93,415 | +€16,855 | +22.0% |
| Operating profit (loss) | 9901 | €74,347 | €92,432 | +€18,085 | +24.3% |
| Financial charges | 65/66B | €138 | €146 | +€8 | +5.5% |
| Recurring financial charges | 65 | €138 | €146 | +€8 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €74,209 | €92,287 | +€18,077 | +24.4% |
| Income taxes | 67/77 | €20,596 | €25,439 | +€4,843 | +23.5% |
| Profit (loss) for the period | 9904 | €53,613 | €66,847 | +€13,234 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,613 | €66,847 | +€13,234 | +24.7% |
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 17 October 2026 via checked.be.