S & I 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 & I CONSULTING
Largest movements
- Cash -€16,051
down €16,051 (-30.8%), from €52,066 to €36,015
mainly Investment in fixed assets (net) (-€11,457) and Tax, wage and social debts (-€6,029)
- Tangible fixed assets +€8,250
up €8,250 (+72.5%), from €11,387 to €19,638
of which Furniture and vehicles: +€4,636
- Receivables within one year +€4,390
up €4,390 (+41.0%), from €10,706 to €15,096
of which Other amounts receivable: +€9,813
- Current investments +€3,382
new in 2025: €3,382
- Tax, wage and social debts -€6,029
no longer reported in 2025 (was €6,029)
- Other debts +€3,685
up €3,685 (+39.0%), from €9,445 to €13,129
- Trade debts +€2,896
up €2,896 (+277%), from €1,047 to €3,943
- Gross operating margin -€63,662
down €63,662 (-89.5%), from €71,093 to €7,431
- Taxes -€12,918
down €12,918 (-88.6%), from €14,585 to €1,667
- Financial charges +€2,220
up €2,220 (+775%), from €286 to €2,506
- Depreciation +€2,127
up €2,127 (+197%), from €1,080 to €3,207
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 | €76,640 | €77,244 | +€603 | +0.8% |
| Fixed assets | 21/28 | €11,387 | €19,638 | +€8,250 | +72.5% |
| Tangible fixed assets | 22/27 | €11,387 | €19,638 | +€8,250 | +72.5% |
| Land and buildings | 22 | - | €4,320 | +€4,320 | |
| Plant, machinery and equipment | 23 | €2,574 | €1,869 | -€705 | -27.4% |
| Furniture and vehicles | 24 | €8,813 | €13,449 | +€4,636 | +52.6% |
| Current assets | 29/58 | €65,253 | €57,606 | -€7,647 | -11.7% |
| Stocks and contracts in progress | 3 | €529 | €494 | -€34 | -6.5% |
| Stocks | 30/36 | €529 | €494 | -€34 | -6.5% |
| Amounts receivable within one year | 40/41 | €10,706 | €15,096 | +€4,390 | +41.0% |
| Trade receivables | 40 | €10,291 | €4,869 | -€5,422 | -52.7% |
| Other amounts receivable | 41 | €415 | €10,228 | +€9,813 | +2,365% |
| Current investments | 50/53 | - | €3,382 | +€3,382 | |
| Cash at bank and in hand | 54/58 | €52,066 | €36,015 | -€16,051 | -30.8% |
| Deferred charges and accrued income | 490/1 | €1,953 | €2,619 | +€666 | +34.1% |
| Total equity and liabilities | 10/49 | €76,640 | €77,244 | +€603 | +0.8% |
| Equity | 10/15 | €60,120 | €60,172 | +€51 | +0.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,120 | €55,172 | +€51 | +0.1% |
| Amounts payable | 17/49 | €16,520 | €17,072 | +€552 | +3.3% |
| Amounts payable within one year | 42/48 | €16,520 | €17,072 | +€552 | +3.3% |
| Trade debts | 44 | €1,047 | €3,943 | +€2,896 | +277% |
| Suppliers | 440/4 | €1,047 | €3,943 | +€2,896 | +277% |
| Taxes, remuneration and social security | 45 | €6,029 | - | -€6,029 | |
| Taxes | 450/3 | €6,029 | - | -€6,029 | |
| Other amounts payable | 47/48 | €9,445 | €13,129 | +€3,685 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,080 | €3,207 | +€2,127 | +197% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €71,093 | €7,431 | -€63,662 | -89.5% |
| Operating profit (loss) | 9901 | €69,964 | €4,224 | -€65,739 | -94.0% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €286 | €2,506 | +€2,220 | +775% |
| Recurring financial charges | 65 | €286 | €2,506 | +€2,220 | +775% |
| Profit (loss) for the period before taxes | 9903 | €69,705 | €1,719 | -€67,987 | -97.5% |
| Income taxes | 67/77 | €14,585 | €1,667 | -€12,918 | -88.6% |
| Profit (loss) for the period | 9904 | €55,120 | €51 | -€55,069 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,120 | €51 | -€55,069 | -99.9% |
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 27 October 2026 via checked.be.