S & 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 & S CONSULTING
Largest movements
- Cash +€63,895
up €63,895 (+88.5%), from €72,232 to €136,127
mainly Net result for the year (+€49,631) and Tax, wage and social debts (+€7,130)
- Reserves +€49,631
up €49,631 (+369%), from €13,451 to €63,081
- Tax, wage and social debts +€7,130
up €7,130 (+50.0%), from €14,254 to €21,383
- Other debts +€6,683
up €6,683 (+19.0%), from €35,104 to €41,786
- Advances received +€4,840
new in 2025: €4,840
- Short-term financial debts -€4,741
no longer reported in 2025 (was €4,741)
- Taxes +€5,281
up €5,281 (+27.6%), from €19,128 to €24,409
- Gross operating margin -€3,147
down €3,147 (-4.0%), from €78,655 to €75,508
- Financial charges -€3,033
down €3,033 (-69.1%), from €4,391 to €1,358
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 | €93,705 | €159,086 | +€65,381 | +69.8% |
| Fixed assets | 21/28 | €737 | €428 | -€308 | -41.9% |
| Tangible fixed assets | 22/27 | €737 | €428 | -€308 | -41.9% |
| Plant, machinery and equipment | 23 | €737 | €428 | -€308 | -41.9% |
| Current assets | 29/58 | €92,968 | €158,658 | +€65,689 | +70.7% |
| Amounts receivable within one year | 40/41 | €20,342 | €21,488 | +€1,147 | +5.6% |
| Trade receivables | 40 | €20,342 | €21,488 | +€1,147 | +5.6% |
| Cash at bank and in hand | 54/58 | €72,232 | €136,127 | +€63,895 | +88.5% |
| Deferred charges and accrued income | 490/1 | €395 | €1,043 | +€648 | +164% |
| Total equity and liabilities | 10/49 | €93,705 | €159,086 | +€65,381 | +69.8% |
| Equity | 10/15 | €32,051 | €81,681 | +€49,631 | +155% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,451 | €63,081 | +€49,631 | +369% |
| Distributable reserves | 133 | €13,451 | €63,081 | +€49,631 | +369% |
| Amounts payable | 17/49 | €61,654 | €77,405 | +€15,750 | +25.5% |
| Amounts payable within one year | 42/48 | €61,654 | €77,405 | +€15,750 | +25.5% |
| Financial debts | 43 | €4,741 | - | -€4,741 | |
| Credit institutions | 430/8 | €4,741 | - | -€4,741 | |
| Trade debts | 44 | €7,556 | €9,395 | +€1,839 | +24.3% |
| Suppliers | 440/4 | €7,556 | €9,395 | +€1,839 | +24.3% |
| Advances received on contracts in progress | 46 | - | €4,840 | +€4,840 | |
| Taxes, remuneration and social security | 45 | €14,254 | €21,383 | +€7,130 | +50.0% |
| Taxes | 450/3 | €14,254 | €21,383 | +€7,130 | +50.0% |
| Other amounts payable | 47/48 | €35,104 | €41,786 | +€6,683 | +19.0% |
| Non-recurring operating income | 76A | - | €7,775 | +€7,775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €308 | -€445 | -59.1% |
| Other operating charges | 640/8 | €221 | €183 | -€38 | -17.2% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €78,655 | €75,508 | -€3,147 | -4.0% |
| Operating profit (loss) | 9901 | €77,681 | €74,917 | -€2,764 | -3.6% |
| Financial income | 75/76B | €60 | €481 | +€421 | +699% |
| Recurring financial income | 75 | €60 | €481 | +€421 | +699% |
| Financial charges | 65/66B | €4,391 | €1,358 | -€3,033 | -69.1% |
| Recurring financial charges | 65 | €4,391 | €1,358 | -€3,033 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €73,350 | €74,040 | +€690 | +0.9% |
| Income taxes | 67/77 | €19,128 | €24,409 | +€5,281 | +27.6% |
| Profit (loss) for the period | 9904 | €54,222 | €49,631 | -€4,591 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,222 | €49,631 | -€4,591 | -8.5% |
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.