SAH CONSULTING: what changed
What changed
SAH CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€458,485
2024 · €148,475+€310,011
Equity
€108,600
2024 · €110,460-€1,860
Cash
€148,197
2024 · €242,811-€94,614
Balance sheet total
€209,295
2024 · €284,381-€75,086
Largest movements
Assets
- Cash -€94,614
down €94,614 (-39.0%), from €242,811 to €148,197
mainly Contributions, distributions and other (-€460,345) and Other debts (-€86,552)
- Receivables within one year +€17,667
up €17,667 (+55.1%), from €32,076 to €49,743
Equity and liabilities
- Other debts -€86,552
down €86,552 (-52.8%), from €163,967 to €77,415
- Tax, wage and social debts +€14,156
up €14,156 (+214%), from €6,623 to €20,779
of which Taxes: +€14,156
Income statement
- Gross operating margin +€400,885
up €400,885 (+186%), from €215,887 to €616,772
- Taxes +€105,492
up €105,492 (+220%), from €47,989 to €153,481
- Depreciation -€15,480
down €15,480 (-89.0%), from €17,384 to €1,904
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€148,475
Gross operating margin
+€400,885
Depreciation
+€15,480
Other operating charges
+€303
Financial income
+€0
Financial charges
-€1,166
Taxes
-€105,492
Result 2025
€458,485
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€368,540
Investment
-€2,809
Financing
-€460,345
Cash 2024
€242,811
From operations (derived)
+€368,540
Net result for the year
+€458,485
Depreciation
+€1,904
Receivables within one year
-€17,667
Smaller working-capital items
-€1,786
Tax, wage and social debts
+€14,156
Other debts
-€86,552
Investment (derived)
-€2,809
Investment in fixed assets (net)
-€2,809
Financing
-€460,345
Contributions, distributions and other
-€460,345
Cash 2025
€148,197
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €284,381 | €209,295 | -€75,086 | -26.4% |
| Fixed assets | 21/28 | €7,861 | €8,765 | +€904 | +11.5% |
| Tangible fixed assets | 22/27 | €7,861 | €8,765 | +€904 | +11.5% |
| Plant, machinery and equipment | 23 | €1,991 | €3,574 | +€1,583 | +79.5% |
| Furniture and vehicles | 24 | €5,870 | €5,191 | -€679 | -11.6% |
| Current assets | 29/58 | €276,519 | €200,529 | -€75,990 | -27.5% |
| Amounts receivable within one year | 40/41 | €32,076 | €49,743 | +€17,667 | +55.1% |
| Trade receivables | 40 | €32,076 | €49,743 | +€17,667 | +55.1% |
| Cash at bank and in hand | 54/58 | €242,811 | €148,197 | -€94,614 | -39.0% |
| Deferred charges and accrued income | 490/1 | €1,633 | €2,589 | +€956 | +58.6% |
| Total equity and liabilities | 10/49 | €284,381 | €209,295 | -€75,086 | -26.4% |
| Equity | 10/15 | €110,460 | €108,600 | -€1,860 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,860 | €90,000 | -€1,860 | -2.0% |
| Distributable reserves | 133 | €91,860 | €90,000 | -€1,860 | -2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €173,921 | €100,695 | -€73,226 | -42.1% |
| Amounts payable within one year | 42/48 | €173,921 | €100,695 | -€73,226 | -42.1% |
| Trade debts | 44 | €3,331 | €2,501 | -€830 | -24.9% |
| Suppliers | 440/4 | €3,331 | €2,501 | -€830 | -24.9% |
| Taxes, remuneration and social security | 45 | €6,623 | €20,779 | +€14,156 | +214% |
| Taxes | 450/3 | €4,323 | €18,479 | +€14,156 | +327% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €163,967 | €77,415 | -€86,552 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,384 | €1,904 | -€15,480 | -89.0% |
| Other operating charges | 640/8 | €1,935 | €1,632 | -€303 | -15.7% |
| Gross operating margin | 9900 | €215,887 | €616,772 | +€400,885 | +186% |
| Operating profit (loss) | 9901 | €196,567 | €613,235 | +€416,668 | +212% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €103 | €1,269 | +€1,166 | +1,130% |
| Recurring financial charges | 65 | €103 | €1,269 | +€1,166 | +1,130% |
| Profit (loss) for the period before taxes | 9903 | €196,464 | €611,967 | +€415,503 | +211% |
| Income taxes | 67/77 | €47,989 | €153,481 | +€105,492 | +220% |
| Profit (loss) for the period | 9904 | €148,475 | €458,485 | +€310,011 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €148,475 | €458,485 | +€310,011 | +209% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.