Sander 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.
Sander Consulting
Largest movements
- Cash -€1,693
down €1,693 (-82.3%), from €2,058 to €365
mainly Net result for the year (-€5,044) and Receivables within one year (-€1,244)
- Receivables within one year +€1,244
up €1,244, from €0 to €1,244
of which Trade receivables: +€1,244
- Profit (loss) carried forward -€5,044
down €5,044 (-19.8%), from -€25,418 to -€30,462
- Other debts +€4,799
up €4,799 (+19.8%), from €24,244 to €29,043
- Tax, wage and social debts -€477
down €477 (-28.1%), from €1,698 to €1,221
of which Remuneration and social security: -€300
- Trade debts +€273
up €273 (+51.2%), from €533 to €806
- Gross operating margin -€4,528
down €4,528, from €101 to -€4,427
- Financial charges +€124
up €124 (+133%), from €93 to €217
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 | €2,058 | €1,609 | -€449 | -21.8% |
| Current assets | 29/58 | €2,058 | €1,609 | -€449 | -21.8% |
| Amounts receivable within one year | 40/41 | €0 | €1,244 | +€1,244 | |
| Trade receivables | 40 | - | €1,244 | +€1,244 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,058 | €365 | -€1,693 | -82.3% |
| Total equity and liabilities | 10/49 | €2,058 | €1,609 | -€449 | -21.8% |
| Equity | 10/15 | -€24,418 | -€29,462 | -€5,044 | -20.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,418 | -€30,462 | -€5,044 | -19.8% |
| Amounts payable | 17/49 | €26,475 | €31,071 | +€4,595 | +17.4% |
| Amounts payable within one year | 42/48 | €26,475 | €31,071 | +€4,595 | +17.4% |
| Trade debts | 44 | €533 | €806 | +€273 | +51.2% |
| Suppliers | 440/4 | €533 | €806 | +€273 | +51.2% |
| Taxes, remuneration and social security | 45 | €1,698 | €1,221 | -€477 | -28.1% |
| Taxes | 450/3 | €1,398 | €1,221 | -€177 | -12.7% |
| Remuneration and social security | 454/9 | €300 | €0 | -€300 | -100% |
| Other amounts payable | 47/48 | €24,244 | €29,043 | +€4,799 | +19.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €101 | -€4,427 | -€4,528 | |
| Operating profit (loss) | 9901 | -€286 | -€4,827 | -€4,540 | -1,586% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €93 | €217 | +€124 | +133% |
| Recurring financial charges | 65 | €93 | €217 | +€124 | +133% |
| Profit (loss) for the period before taxes | 9903 | -€380 | -€5,044 | -€4,665 | -1,229% |
| Profit (loss) for the period | 9904 | -€380 | -€5,044 | -€4,665 | -1,229% |
| Profit (loss) for the period to be appropriated | 9905 | -€380 | -€5,044 | -€4,665 | -1,229% |
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 13 October 2026 via checked.be.