S.L. CONSULTING: what changed
S.L. CONSULTING
Largest movements
- Receivables after one year +€27,266
up €27,266 (+37.4%), from €72,848 to €100,114
- Receivables within one year -€14,218
down €14,218 (-17.8%), from €79,933 to €65,715
of which Other amounts receivable: -€19,573
- Cash -€9,011
down €9,011 (-53.3%), from €16,920 to €7,909
mainly Contributions, distributions and other (-€52,000) and Receivables after one year (-€27,266)
- Deferred charges and accrued income +€5,224
up €5,224 (+20.8%), from €25,170 to €30,394
- Tangible fixed assets +€2,905
up €2,905 (+29.9%), from €9,732 to €12,637
- Other debts +€22,000
up €22,000 (+73.3%), from €30,000 to €52,000
- Reserves -€16,000
down €16,000 (-17.1%), from €93,386 to €77,386
- Short-term financial debts +€6,131
up €6,131 (+231%), from €2,660 to €8,791
- Tax, wage and social debts -€3,052
down €3,052 (-22.0%), from €13,890 to €10,837
- Gross operating margin +€12,739
up €12,739 (+29.7%), from €42,963 to €55,702
- Taxes +€6,354
up €6,354 (+67.7%), from €9,391 to €15,745
- Depreciation +€2,280
up €2,280 (+124%), from €1,834 to €4,114
- Financial income +€1,302
up €1,302 (+33.9%), from €3,840 to €5,142
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,623 | €216,789 | +€12,166 | +5.9% |
| Fixed assets | 21/28 | €9,752 | €12,657 | +€2,905 | +29.8% |
| Tangible fixed assets | 22/27 | €9,732 | €12,637 | +€2,905 | +29.9% |
| Furniture and vehicles | 24 | €9,732 | €12,637 | +€2,905 | +29.9% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €194,871 | €204,132 | +€9,261 | +4.8% |
| Amounts receivable after more than one year | 29 | €72,848 | €100,114 | +€27,266 | +37.4% |
| Other amounts receivable | 291 | €72,848 | €100,114 | +€27,266 | +37.4% |
| Amounts receivable within one year | 40/41 | €79,933 | €65,715 | -€14,218 | -17.8% |
| Trade receivables | 40 | €18,876 | €24,231 | +€5,355 | +28.4% |
| Other amounts receivable | 41 | €61,057 | €41,484 | -€19,573 | -32.1% |
| Cash at bank and in hand | 54/58 | €16,920 | €7,909 | -€9,011 | -53.3% |
| Deferred charges and accrued income | 490/1 | €25,170 | €30,394 | +€5,224 | +20.8% |
| Total equity and liabilities | 10/49 | €204,623 | €216,789 | +€12,166 | +5.9% |
| Equity | 10/15 | €150,925 | €136,497 | -€14,428 | -9.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €93,386 | €77,386 | -€16,000 | -17.1% |
| Distributable reserves | 133 | €93,386 | €77,386 | -€16,000 | -17.1% |
| Profit (loss) carried forward | 14 | €51,341 | €52,913 | +€1,572 | +3.1% |
| Amounts payable | 17/49 | €53,698 | €80,292 | +€26,594 | +49.5% |
| Amounts payable after more than one year | 17 | €2,779 | €1,866 | -€913 | -32.9% |
| Financial debts | 170/4 | €2,779 | €1,866 | -€913 | -32.9% |
| Amounts payable within one year | 42/48 | €50,919 | €78,426 | +€27,507 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €3,166 | €4,752 | +€1,586 | +50.1% |
| Financial debts | 43 | €2,660 | €8,791 | +€6,131 | +231% |
| Credit institutions | 430/8 | €2,660 | €8,791 | +€6,131 | +231% |
| Trade debts | 44 | €1,204 | €2,046 | +€842 | +69.9% |
| Suppliers | 440/4 | €1,204 | €2,046 | +€842 | +69.9% |
| Taxes, remuneration and social security | 45 | €13,890 | €10,837 | -€3,052 | -22.0% |
| Taxes | 450/3 | €13,890 | €10,837 | -€3,052 | -22.0% |
| Other amounts payable | 47/48 | €30,000 | €52,000 | +€22,000 | +73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,834 | €4,114 | +€2,280 | +124% |
| Other operating charges | 640/8 | €916 | €940 | +€24 | +2.6% |
| Gross operating margin | 9900 | €42,963 | €55,702 | +€12,739 | +29.7% |
| Operating profit (loss) | 9901 | €40,213 | €50,649 | +€10,436 | +26.0% |
| Financial income | 75/76B | €3,840 | €5,142 | +€1,302 | +33.9% |
| Recurring financial income | 75 | €3,840 | €5,142 | +€1,302 | +33.9% |
| Financial charges | 65/66B | €2,891 | €2,473 | -€418 | -14.5% |
| Recurring financial charges | 65 | €2,891 | €2,410 | -€481 | -16.6% |
| Non-recurring financial charges | 66B | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | €41,161 | €53,318 | +€12,156 | +29.5% |
| Income taxes | 67/77 | €9,391 | €15,745 | +€6,354 | +67.7% |
| Profit (loss) for the period | 9904 | €31,770 | €37,572 | +€5,802 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,770 | €37,572 | +€5,802 | +18.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.