SACELEG 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.
SACELEG CONSULT
Largest movements
- Receivables within one year +€35,385
up €35,385 (+272%), from €12,989 to €48,374
of which Trade receivables: +€32,204
- Cash +€23,075
up €23,075 (+1,215%), from €1,899 to €24,974
mainly Net result for the year (+€56,160) and Other debts (+€37,857)
- Deferred charges and accrued income +€12,994
up €12,994 (+446%), from €2,916 to €15,910
- Tangible fixed assets -€8,495
no longer reported in 2025 (was €8,495)
- Other debts +€37,857
up €37,857 (+757%), from €5,000 to €42,857
- Profit (loss) carried forward +€13,303
up €13,303 (+307%), from €4,338 to €17,641
- Tax, wage and social debts +€9,750
up €9,750 (+63.6%), from €15,336 to €25,085
- Trade debts +€1,861
up €1,861 (+1,860,660%), from €0 to €1,861
- Gross operating margin +€58,753
up €58,753 (+372%), from €15,811 to €74,564
- Taxes +€12,370
up €12,370 (+404%), from €3,060 to €15,430
- Financial charges +€2,250
new in 2025: €2,250
- Other operating charges -€2,092
down €2,092 (-85.3%), from €2,454 to €361
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 | €27,174 | €89,944 | +€62,770 | +231% |
| Formation expenses | 20 | €875 | €687 | -€188 | -21.5% |
| Fixed assets | 21/28 | €8,495 | - | -€8,495 | |
| Tangible fixed assets | 22/27 | €8,495 | - | -€8,495 | |
| Furniture and vehicles | 24 | €8,495 | - | -€8,495 | |
| Current assets | 29/58 | €17,804 | €89,257 | +€71,454 | +401% |
| Amounts receivable within one year | 40/41 | €12,989 | €48,374 | +€35,385 | +272% |
| Trade receivables | 40 | €12,921 | €45,125 | +€32,204 | +249% |
| Other amounts receivable | 41 | €67 | €3,249 | +€3,181 | +4,714% |
| Cash at bank and in hand | 54/58 | €1,899 | €24,974 | +€23,075 | +1,215% |
| Deferred charges and accrued income | 490/1 | €2,916 | €15,910 | +€12,994 | +446% |
| Total equity and liabilities | 10/49 | €27,174 | €89,944 | +€62,770 | +231% |
| Equity | 10/15 | €6,838 | €20,141 | +€13,303 | +195% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,338 | €17,641 | +€13,303 | +307% |
| Amounts payable | 17/49 | €20,336 | €69,803 | +€49,468 | +243% |
| Amounts payable within one year | 42/48 | €20,336 | €69,803 | +€49,468 | +243% |
| Trade debts | 44 | €0 | €1,861 | +€1,861 | +1,860,660% |
| Suppliers | 440/4 | €0 | €1,861 | +€1,861 | +1,860,660% |
| Taxes, remuneration and social security | 45 | €15,336 | €25,085 | +€9,750 | +63.6% |
| Taxes | 450/3 | €15,336 | €25,085 | +€9,750 | +63.6% |
| Other amounts payable | 47/48 | €5,000 | €42,857 | +€37,857 | +757% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €961 | €453 | -€507 | -52.8% |
| Other operating charges | 640/8 | €2,454 | €361 | -€2,092 | -85.3% |
| Gross operating margin | 9900 | €15,811 | €74,564 | +€58,753 | +372% |
| Operating profit (loss) | 9901 | €12,396 | €73,749 | +€61,353 | +495% |
| Financial income | 75/76B | €2 | €90 | +€88 | +4,288% |
| Recurring financial income | 75 | €2 | €90 | +€88 | +4,288% |
| Financial charges | 65/66B | - | €2,250 | +€2,250 | |
| Recurring financial charges | 65 | - | €2,250 | +€2,250 | |
| Profit (loss) for the period before taxes | 9903 | €12,398 | €71,590 | +€59,191 | +477% |
| Income taxes | 67/77 | €3,060 | €15,430 | +€12,370 | +404% |
| Profit (loss) for the period | 9904 | €9,338 | €56,160 | +€46,822 | +501% |
| Profit (loss) for the period to be appropriated | 9905 | €9,338 | €56,160 | +€46,822 | +501% |
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 15 October 2026 via checked.be.