s2consultants: 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.
s2consultants
Largest movements
- Cash -€10,528
down €10,528 (-82.3%), from €12,789 to €2,261
mainly Net result for the year (-€23,725) and Tax, wage and social debts (-€9,574)
- Deferred charges and accrued income +€983
up €983 (+193.3%), from €509 to €1,492
- Receivables within one year +€415
up €415 (+48.0%), from €863 to €1,277
of which Trade receivables: +€1,030
- Other debts +€23,819
up €23,819 (+601.9%), from €3,957 to €27,776
- Profit (loss) carried forward -€23,725
down €23,725 (-277.6%), from -€8,546 to -€32,272
- Tax, wage and social debts -€9,574
down €9,574 (-96.4%), from €9,929 to €356
- Trade debts +€350
up €350 (+9.2%), from €3,821 to €4,171
- Gross operating margin +€32,244
up €32,244 (+61.0%), from -€52,819 to -€20,575
- Financial charges +€1,143
up €1,143 (+118.1%), from €968 to €2,111
- Other operating charges +€822
up €822 (+1076.8%), from €76 to €898
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.
Cash bridge derived
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 | €14,161 | €5,031 | -€9,130 | -64.5% |
| Current assets | 29/58 | €14,161 | €5,031 | -€9,130 | -64.5% |
| Amounts receivable within one year | 40/41 | €863 | €1,277 | +€415 | +48.0% |
| Trade receivables | 40 | €247 | €1,277 | +€1,030 | +417.2% |
| Other amounts receivable | 41 | €616 | €0 | -€616 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,789 | €2,261 | -€10,528 | -82.3% |
| Deferred charges and accrued income | 490/1 | €509 | €1,492 | +€983 | +193.3% |
| Total equity and liabilities | 10/49 | €14,161 | €5,031 | -€9,130 | -64.5% |
| Equity | 10/15 | -€3,546 | -€27,272 | -€23,725 | -669.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€8,546 | -€32,272 | -€23,725 | -277.6% |
| Amounts payable | 17/49 | €17,707 | €32,302 | +€14,595 | +82.4% |
| Amounts payable within one year | 42/48 | €17,707 | €32,302 | +€14,595 | +82.4% |
| Trade debts | 44 | €3,821 | €4,171 | +€350 | +9.2% |
| Suppliers | 440/4 | €3,821 | €4,171 | +€350 | +9.2% |
| Taxes, remuneration and social security | 45 | €9,929 | €356 | -€9,574 | -96.4% |
| Taxes | 450/3 | €9,929 | €356 | -€9,574 | -96.4% |
| Other amounts payable | 47/48 | €3,957 | €27,776 | +€23,819 | +601.9% |
| Other operating charges | 640/8 | €76 | €898 | +€822 | +1076.8% |
| Gross operating margin | 9900 | -€52,819 | -€20,575 | +€32,244 | +61.0% |
| Operating profit (loss) | 9901 | -€52,895 | -€21,473 | +€31,422 | +59.4% |
| Financial income | 75/76B | €16 | €0 | -€16 | -100.0% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100.0% |
| Financial charges | 65/66B | €968 | €2,111 | +€1,143 | +118.1% |
| Recurring financial charges | 65 | €968 | €2,111 | +€1,143 | +118.1% |
| Profit (loss) for the period before taxes | 9903 | -€53,846 | -€23,584 | +€30,262 | +56.2% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€53,974 | -€23,725 | +€30,249 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,974 | -€23,725 | +€30,249 | +56.0% |
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 12 October 2026 via checked.be.