SAKB 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.
SAKB Consulting
Largest movements
- Receivables within one year +€58,456
up €58,456 (+130%), from €45,077 to €103,533
of which Other amounts receivable: +€56,801
- Deferred charges and accrued income +€1,532
up €1,532 (+319%), from €480 to €2,012
- Profit (loss) carried forward +€50,611
up €50,611 (+76.3%), from €66,351 to €116,962
- Tax, wage and social debts +€13,125
up €13,125 (+79.0%), from €16,604 to €29,729
of which Taxes: +€9,605
- Trade debts -€4,613
down €4,613 (-80.2%), from €5,753 to €1,140
- Gross operating margin +€11,108
up €11,108 (+21.6%), from €51,311 to €62,419
- Taxes +€3,137
up €3,137 (+28.1%), from €11,167 to €14,303
- Financial income +€1,913
up €1,913 (+102%), from €1,877 to €3,790
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 | €91,709 | €150,832 | +€59,123 | +64.5% |
| Fixed assets | 21/28 | €986 | €595 | -€391 | -39.6% |
| Tangible fixed assets | 22/27 | €986 | €595 | -€391 | -39.6% |
| Plant, machinery and equipment | 23 | €986 | €595 | -€391 | -39.6% |
| Current assets | 29/58 | €90,722 | €150,236 | +€59,514 | +65.6% |
| Amounts receivable within one year | 40/41 | €45,077 | €103,533 | +€58,456 | +130% |
| Trade receivables | 40 | €8,785 | €10,440 | +€1,655 | +18.8% |
| Other amounts receivable | 41 | €36,292 | €93,093 | +€56,801 | +157% |
| Cash at bank and in hand | 54/58 | €45,165 | €44,691 | -€474 | -1.0% |
| Deferred charges and accrued income | 490/1 | €480 | €2,012 | +€1,532 | +319% |
| Total equity and liabilities | 10/49 | €91,709 | €150,832 | +€59,123 | +64.5% |
| Equity | 10/15 | €69,351 | €119,962 | +€50,611 | +73.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,351 | €116,962 | +€50,611 | +76.3% |
| Amounts payable | 17/49 | €22,358 | €30,870 | +€8,512 | +38.1% |
| Amounts payable within one year | 42/48 | €22,358 | €30,870 | +€8,512 | +38.1% |
| Trade debts | 44 | €5,753 | €1,140 | -€4,613 | -80.2% |
| Suppliers | 440/4 | €5,753 | €1,140 | -€4,613 | -80.2% |
| Taxes, remuneration and social security | 45 | €16,604 | €29,729 | +€13,125 | +79.0% |
| Taxes | 450/3 | €16,604 | €26,209 | +€9,605 | +57.8% |
| Remuneration and social security | 454/9 | - | €3,520 | +€3,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187 | €391 | +€204 | +109% |
| Other operating charges | 640/8 | €75 | €475 | +€400 | +533% |
| Gross operating margin | 9900 | €51,311 | €62,419 | +€11,108 | +21.6% |
| Operating profit (loss) | 9901 | €51,049 | €61,553 | +€10,504 | +20.6% |
| Financial income | 75/76B | €1,877 | €3,790 | +€1,913 | +102% |
| Recurring financial income | 75 | €1,877 | €3,790 | +€1,913 | +102% |
| Financial charges | 65/66B | €231 | €429 | +€197 | +85.3% |
| Recurring financial charges | 65 | €231 | €429 | +€197 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €52,695 | €64,914 | +€12,219 | +23.2% |
| Income taxes | 67/77 | €11,167 | €14,303 | +€3,137 | +28.1% |
| Profit (loss) for the period | 9904 | €41,529 | €50,611 | +€9,083 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,529 | €50,611 | +€9,083 | +21.9% |
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 20 October 2026 via checked.be.