S.U. 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.U. Consulting
Largest movements
- Tangible fixed assets -€5,251
down €5,251 (-68.7%), from €7,641 to €2,390
of which Furniture and vehicles: -€5,426
- Intangible fixed assets -€4,359
down €4,359 (-100%), from €4,359 to €0
- Deferred charges and accrued income +€242
up €242 (+11.6%), from €2,085 to €2,327
- Other debts -€5,422
down €5,422 (-13.1%), from €41,454 to €36,032
- Tax, wage and social debts -€4,225
down €4,225 (-100%), from €4,225 to €0
- Trade debts +€868
up €868 (+895%), from €97 to €965
- Profit (loss) carried forward -€730
down €730 (-1.5%), from -€48,055 to -€48,785
- Accrued charges and deferred income +€286
new in 2025: €286
- Gross operating margin +€7,068
up €7,068 (+138%), from €5,110 to €12,178
- Depreciation -€4,382
down €4,382 (-28.9%), from €15,161 to €10,779
- Other operating charges +€575
up €575 (+55.1%), from €1,044 to €1,619
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 | €21,321 | €12,098 | -€9,223 | -43.3% |
| Fixed assets | 21/28 | €12,000 | €2,390 | -€9,610 | -80.1% |
| Intangible fixed assets | 21 | €4,359 | €0 | -€4,359 | -100% |
| Tangible fixed assets | 22/27 | €7,641 | €2,390 | -€5,251 | -68.7% |
| Plant, machinery and equipment | 23 | €320 | €1,138 | +€818 | +256% |
| Furniture and vehicles | 24 | €5,426 | €0 | -€5,426 | -100% |
| Other tangible fixed assets | 26 | €1,895 | €1,252 | -€643 | -33.9% |
| Current assets | 29/58 | €9,321 | €9,708 | +€387 | +4.2% |
| Amounts receivable within one year | 40/41 | €54 | €49 | -€6 | -10.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €54 | €49 | -€6 | -10.3% |
| Cash at bank and in hand | 54/58 | €7,182 | €7,332 | +€150 | +2.1% |
| Deferred charges and accrued income | 490/1 | €2,085 | €2,327 | +€242 | +11.6% |
| Total equity and liabilities | 10/49 | €21,321 | €12,098 | -€9,223 | -43.3% |
| Equity | 10/15 | -€29,455 | -€30,185 | -€730 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,055 | -€48,785 | -€730 | -1.5% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €50,776 | €42,283 | -€8,493 | -16.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €50,776 | €41,997 | -€8,779 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €97 | €965 | +€868 | +895% |
| Suppliers | 440/4 | €97 | €965 | +€868 | +895% |
| Taxes, remuneration and social security | 45 | €4,225 | €0 | -€4,225 | -100% |
| Taxes | 450/3 | €4,225 | €0 | -€4,225 | -100% |
| Other amounts payable | 47/48 | €41,454 | €36,032 | -€5,422 | -13.1% |
| Accrued charges and deferred income | 492/3 | - | €286 | +€286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,161 | €10,779 | -€4,382 | -28.9% |
| Other operating charges | 640/8 | €1,044 | €1,619 | +€575 | +55.1% |
| Gross operating margin | 9900 | €5,110 | €12,178 | +€7,068 | +138% |
| Operating profit (loss) | 9901 | -€11,095 | -€220 | +€10,876 | +98.0% |
| Financial charges | 65/66B | €333 | €359 | +€26 | +7.9% |
| Recurring financial charges | 65 | €333 | €359 | +€26 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,428 | -€578 | +€10,849 | +94.9% |
| Income taxes | 67/77 | €146 | €151 | +€6 | +3.8% |
| Profit (loss) for the period | 9904 | -€11,574 | -€730 | +€10,844 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,574 | -€730 | +€10,844 | +93.7% |
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 27 October 2026 via checked.be.