SALTIRE CONSULTANCY SERVICES: 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.
SALTIRE CONSULTANCY SERVICES
Largest movements
- Deferred charges and accrued income -€1,894
down €1,894 (-41.2%), from €4,592 to €2,698
- Receivables within one year +€669
up €669 (+2.7%), from €24,918 to €25,587
of which Other amounts receivable: +€669
- Tangible fixed assets -€310
down €310 (-40.0%), from €774 to €464
- Short-term financial debts -€3,848
down €3,848 (-81.3%), from €4,734 to €887
- Profit (loss) carried forward +€2,431
up €2,431 (+30.6%), from -€7,951 to -€5,520
- Tax, wage and social debts -€743
down €743 (-58.4%), from €1,272 to €529
- Trade debts +€624
up €624 (+72.2%), from €865 to €1,489
- Gross operating margin +€10,283
up €10,283, from -€6,940 to €3,343
- Financial income -€456
down €456 (-24.5%), from €1,862 to €1,406
- Financial charges -€238
down €238 (-20.9%), from €1,140 to €902
- Depreciation +€154
up €154 (+98.9%), from €156 to €310
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 | €30,289 | €28,754 | -€1,535 | -5.1% |
| Fixed assets | 21/28 | €774 | €464 | -€310 | -40.0% |
| Tangible fixed assets | 22/27 | €774 | €464 | -€310 | -40.0% |
| Furniture and vehicles | 24 | €774 | €464 | -€310 | -40.0% |
| Current assets | 29/58 | €29,515 | €28,290 | -€1,225 | -4.2% |
| Amounts receivable within one year | 40/41 | €24,918 | €25,587 | +€669 | +2.7% |
| Trade receivables | 40 | €6 | €6 | = | 0.0% |
| Other amounts receivable | 41 | €24,912 | €25,581 | +€669 | +2.7% |
| Cash at bank and in hand | 54/58 | €5 | €5 | +€0 | +0.2% |
| Deferred charges and accrued income | 490/1 | €4,592 | €2,698 | -€1,894 | -41.2% |
| Total equity and liabilities | 10/49 | €30,289 | €28,754 | -€1,535 | -5.1% |
| Equity | 10/15 | €23,418 | €25,849 | +€2,431 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,169 | €25,169 | = | 0.0% |
| Distributable reserves | 133 | €25,169 | €25,169 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,951 | -€5,520 | +€2,431 | +30.6% |
| Amounts payable | 17/49 | €6,871 | €2,905 | -€3,966 | -57.7% |
| Amounts payable within one year | 42/48 | €6,871 | €2,905 | -€3,966 | -57.7% |
| Financial debts | 43 | €4,734 | €887 | -€3,848 | -81.3% |
| Credit institutions | 430/8 | €4,734 | €887 | -€3,848 | -81.3% |
| Trade debts | 44 | €865 | €1,489 | +€624 | +72.2% |
| Suppliers | 440/4 | €865 | €1,489 | +€624 | +72.2% |
| Taxes, remuneration and social security | 45 | €1,272 | €529 | -€743 | -58.4% |
| Taxes | 450/3 | €1,272 | €529 | -€743 | -58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156 | €310 | +€154 | +98.9% |
| Other operating charges | 640/8 | €872 | €845 | -€27 | -3.1% |
| Gross operating margin | 9900 | -€6,940 | €3,343 | +€10,283 | |
| Operating profit (loss) | 9901 | -€7,968 | €2,188 | +€10,156 | |
| Financial income | 75/76B | €1,862 | €1,406 | -€456 | -24.5% |
| Recurring financial income | 75 | €1,862 | €1,406 | -€456 | -24.5% |
| Financial charges | 65/66B | €1,140 | €902 | -€238 | -20.9% |
| Recurring financial charges | 65 | €1,140 | €902 | -€238 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,246 | €2,692 | +€9,938 | |
| Income taxes | 67/77 | €268 | €261 | -€8 | -2.9% |
| Profit (loss) for the period | 9904 | -€7,514 | €2,431 | +€9,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,514 | €2,431 | +€9,945 |
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 21 October 2026 via checked.be.