SAINA 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.
SAINA CONSULTING
Largest movements
- Cash -€43,099
down €43,099 (-42.4%), from €101,538 to €58,439
mainly Contributions, distributions and other (-€65,000) and Deferred charges and accrued income (-€25,140)
- Deferred charges and accrued income +€25,140
new in 2023: €25,140
- Receivables within one year -€6,486
down €6,486 (-88.0%), from €7,367 to €881
of which Other amounts receivable: -€7,146
- Tangible fixed assets +€4,520
up €4,520 (+1,041%), from €434 to €4,954
- Profit (loss) carried forward -€31,965
down €31,965 (-45.3%), from €70,508 to €38,543
- Tax, wage and social debts +€11,288
up €11,288 (+35.1%), from €32,154 to €43,442
of which Taxes: +€17,543
- Purchases and services +€12,117
up €12,117 (+14.8%), from €81,693 to €93,810
- Turnover +€10,122
up €10,122 (+6.4%), from €158,740 to €168,862
- Taxes -€2,129
down €2,129 (-18.7%), from €11,374 to €9,245
- Staff costs +€1,913
up €1,913 (+6.0%), from €31,680 to €33,593
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,339 | €89,414 | -€19,925 | -18.2% |
| Fixed assets | 21/28 | €434 | €4,954 | +€4,520 | +1,041% |
| Tangible fixed assets | 22/27 | €434 | €4,954 | +€4,520 | +1,041% |
| Plant, machinery and equipment | 23 | €434 | €4,954 | +€4,520 | +1,041% |
| Current assets | 29/58 | €108,905 | €84,460 | -€24,445 | -22.4% |
| Amounts receivable within one year | 40/41 | €7,367 | €881 | -€6,486 | -88.0% |
| Trade receivables | 40 | €63 | €723 | +€660 | +1,048% |
| Other amounts receivable | 41 | €7,304 | €158 | -€7,146 | -97.8% |
| Cash at bank and in hand | 54/58 | €101,538 | €58,439 | -€43,099 | -42.4% |
| Deferred charges and accrued income | 490/1 | - | €25,140 | +€25,140 | |
| Total equity and liabilities | 10/49 | €109,339 | €89,414 | -€19,925 | -18.2% |
| Equity | 10/15 | €74,508 | €42,543 | -€31,965 | -42.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,508 | €38,543 | -€31,965 | -45.3% |
| Amounts payable | 17/49 | €34,831 | €46,871 | +€12,040 | +34.6% |
| Amounts payable within one year | 42/48 | €34,831 | €46,871 | +€12,040 | +34.6% |
| Trade debts | 44 | €2,677 | €2,427 | -€250 | -9.3% |
| Suppliers | 440/4 | €2,677 | €2,427 | -€250 | -9.3% |
| Taxes, remuneration and social security | 45 | €32,154 | €43,442 | +€11,288 | +35.1% |
| Taxes | 450/3 | €24,819 | €42,362 | +€17,543 | +70.7% |
| Remuneration and social security | 454/9 | €7,335 | €1,080 | -€6,255 | -85.3% |
| Other amounts payable | 47/48 | - | €1,002 | +€1,002 | |
| Turnover | 70 | €158,740 | €168,862 | +€10,122 | +6.4% |
| Non-recurring operating income | 76A | €61 | €2,571 | +€2,510 | +4,115% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,693 | €93,810 | +€12,117 | +14.8% |
| Remuneration, social security and pensions | 62 | €31,680 | €33,593 | +€1,913 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €822 | €289 | -€533 | -64.8% |
| Other operating charges | 640/8 | €1,675 | €1,107 | -€568 | -33.9% |
| Gross operating margin | 9900 | €77,108 | €77,623 | +€515 | +0.7% |
| Operating profit (loss) | 9901 | €42,931 | €42,634 | -€297 | -0.7% |
| Financial income | 75/76B | €300 | - | -€300 | |
| Recurring financial income | 75 | €300 | - | -€300 | |
| Financial charges | 65/66B | €495 | €354 | -€141 | -28.5% |
| Recurring financial charges | 65 | €495 | €354 | -€141 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €42,736 | €42,280 | -€456 | -1.1% |
| Income taxes | 67/77 | €11,374 | €9,245 | -€2,129 | -18.7% |
| Profit (loss) for the period | 9904 | €31,362 | €33,035 | +€1,673 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,362 | €33,035 | +€1,673 | +5.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.