SA & SA CONSULT: 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.
SA & SA CONSULT
Largest movements
- Receivables within one year +€8,610
up €8,610 (+4.4%), from €197,906 to €206,516
of which Other amounts receivable: +€4,766
- Trade debts +€17,379
up €17,379 (+84.0%), from €20,699 to €38,078
- Tax, wage and social debts -€11,008
down €11,008 (-52.2%), from €21,092 to €10,084
- Reserves +€3,479
up €3,479 (+6.4%), from €54,358 to €57,837
of which Distributable reserves: +€3,479
- Other operating charges +€6,273
up €6,273 (+85.7%), from €7,319 to €13,592
- Taxes -€5,273
down €5,273 (-61.3%), from €8,606 to €3,333
- Financial charges -€796
down €796 (-44.6%), from €1,784 to €988
- Financial income -€608
down €608 (-7.3%), from €8,290 to €7,682
- Gross operating margin +€306
up €306 (+2.3%), from €13,552 to €13,858
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 | €248,092 | €257,942 | +€9,850 | +4.0% |
| Fixed assets | 21/28 | €5,080 | €6,895 | +€1,815 | +35.7% |
| Tangible fixed assets | 22/27 | - | €1,815 | +€1,815 | |
| Furniture and vehicles | 24 | - | €1,815 | +€1,815 | |
| Financial fixed assets | 28 | €5,080 | €5,080 | = | 0.0% |
| Current assets | 29/58 | €243,012 | €251,047 | +€8,035 | +3.3% |
| Amounts receivable after more than one year | 29 | €42,673 | €43,915 | +€1,242 | +2.9% |
| Other amounts receivable | 291 | €42,673 | €43,915 | +€1,242 | +2.9% |
| Amounts receivable within one year | 40/41 | €197,906 | €206,516 | +€8,610 | +4.4% |
| Trade receivables | 40 | €9,804 | €13,648 | +€3,844 | +39.2% |
| Other amounts receivable | 41 | €188,102 | €192,868 | +€4,766 | +2.5% |
| Cash at bank and in hand | 54/58 | €1,867 | €616 | -€1,251 | -67.0% |
| Deferred charges and accrued income | 490/1 | €566 | - | -€566 | |
| Total equity and liabilities | 10/49 | €248,092 | €257,942 | +€9,850 | +4.0% |
| Equity | 10/15 | €206,301 | €209,780 | +€3,479 | +1.7% |
| Contributions | 10/11 | €16,180 | €16,180 | = | 0.0% |
| Capital | 10 | €16,180 | €16,180 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,420 | €2,420 | = | 0.0% |
| Reserves | 13 | €54,358 | €57,837 | +€3,479 | +6.4% |
| Non-distributable reserves | 130/1 | €1,850 | €1,850 | = | 0.0% |
| Legal reserve | 130 | €1,850 | €1,850 | = | 0.0% |
| Distributable reserves | 133 | €52,508 | €55,987 | +€3,479 | +6.6% |
| Profit (loss) carried forward | 14 | €135,763 | €135,763 | = | 0.0% |
| Amounts payable | 17/49 | €41,791 | €48,162 | +€6,371 | +15.2% |
| Amounts payable within one year | 42/48 | €41,791 | €48,162 | +€6,371 | +15.2% |
| Trade debts | 44 | €20,699 | €38,078 | +€17,379 | +84.0% |
| Suppliers | 440/4 | €20,699 | €38,078 | +€17,379 | +84.0% |
| Taxes, remuneration and social security | 45 | €21,092 | €10,084 | -€11,008 | -52.2% |
| Taxes | 450/3 | €21,092 | €10,084 | -€11,008 | -52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €148 | +€148 | |
| Other operating charges | 640/8 | €7,319 | €13,592 | +€6,273 | +85.7% |
| Gross operating margin | 9900 | €13,552 | €13,858 | +€306 | +2.3% |
| Operating profit (loss) | 9901 | €6,233 | €118 | -€6,115 | -98.1% |
| Financial income | 75/76B | €8,290 | €7,682 | -€608 | -7.3% |
| Recurring financial income | 75 | €8,290 | €7,682 | -€608 | -7.3% |
| Financial charges | 65/66B | €1,784 | €988 | -€796 | -44.6% |
| Recurring financial charges | 65 | €1,784 | €988 | -€796 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €12,739 | €6,812 | -€5,927 | -46.5% |
| Income taxes | 67/77 | €8,606 | €3,333 | -€5,273 | -61.3% |
| Profit (loss) for the period | 9904 | €4,133 | €3,479 | -€654 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,133 | €3,479 | -€654 | -15.8% |
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.