Saelens 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.
Saelens Consulting
Largest movements
- Cash +€92,192
up €92,192 (+134%), from €68,634 to €160,826
mainly Net result for the year (+€61,162) and Receivables within one year (+€24,080)
- Receivables within one year -€24,080
down €24,080 (-51.6%), from €46,664 to €22,584
of which Other amounts receivable: -€23,999
- Reserves +€61,162
up €61,162 (+67.6%), from €90,451 to €151,614
- Other debts +€3,363
up €3,363, from €0 to €3,363
- Tax, wage and social debts +€2,553
up €2,553 (+11.6%), from €22,001 to €24,554
- Gross operating margin +€12,998
up €12,998 (+19.5%), from €66,679 to €79,677
- Taxes +€2,687
up €2,687 (+19.0%), from €14,156 to €16,843
- Financial income +€947
up €947 (+297%), from €319 to €1,266
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 | €117,899 | €185,260 | +€67,361 | +57.1% |
| Fixed assets | 21/28 | €1,975 | €946 | -€1,028 | -52.1% |
| Tangible fixed assets | 22/27 | €1,975 | €946 | -€1,028 | -52.1% |
| Furniture and vehicles | 24 | €1,975 | €946 | -€1,028 | -52.1% |
| Current assets | 29/58 | €115,924 | €184,314 | +€68,390 | +59.0% |
| Amounts receivable within one year | 40/41 | €46,664 | €22,584 | -€24,080 | -51.6% |
| Trade receivables | 40 | €16,550 | €16,469 | -€81 | -0.5% |
| Other amounts receivable | 41 | €30,113 | €6,114 | -€23,999 | -79.7% |
| Cash at bank and in hand | 54/58 | €68,634 | €160,826 | +€92,192 | +134% |
| Deferred charges and accrued income | 490/1 | €626 | €904 | +€278 | +44.4% |
| Total equity and liabilities | 10/49 | €117,899 | €185,260 | +€67,361 | +57.1% |
| Equity | 10/15 | €95,451 | €156,614 | +€61,162 | +64.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,451 | €151,614 | +€61,162 | +67.6% |
| Distributable reserves | 133 | €90,451 | €151,614 | +€61,162 | +67.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €22,447 | €28,646 | +€6,199 | +27.6% |
| Amounts payable within one year | 42/48 | €22,447 | €28,646 | +€6,199 | +27.6% |
| Trade debts | 44 | €446 | €729 | +€283 | +63.4% |
| Suppliers | 440/4 | €446 | €729 | +€283 | +63.4% |
| Taxes, remuneration and social security | 45 | €22,001 | €24,554 | +€2,553 | +11.6% |
| Taxes | 450/3 | €22,001 | €24,554 | +€2,553 | +11.6% |
| Other amounts payable | 47/48 | €0 | €3,363 | +€3,363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €964 | €1,028 | +€65 | +6.7% |
| Other operating charges | 640/8 | €691 | €710 | +€19 | +2.7% |
| Gross operating margin | 9900 | €66,679 | €79,677 | +€12,998 | +19.5% |
| Operating profit (loss) | 9901 | €65,024 | €77,938 | +€12,915 | +19.9% |
| Financial income | 75/76B | €319 | €1,266 | +€947 | +297% |
| Recurring financial income | 75 | €319 | €1,266 | +€947 | +297% |
| Financial charges | 65/66B | €1,860 | €1,199 | -€661 | -35.5% |
| Recurring financial charges | 65 | €1,860 | €1,199 | -€661 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €63,483 | €78,005 | +€14,522 | +22.9% |
| Income taxes | 67/77 | €14,156 | €16,843 | +€2,687 | +19.0% |
| Profit (loss) for the period | 9904 | €49,327 | €61,162 | +€11,835 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,327 | €61,162 | +€11,835 | +24.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.