SanEmHo Consultancy: 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.
SanEmHo Consultancy
Largest movements
- Tangible fixed assets -€2,021
down €2,021 (-39.5%), from €5,110 to €3,089
of which Furniture and vehicles: -€1,303
- Deferred charges and accrued income +€765
new in 2025: €765
- Receivables within one year -€587
down €587 (-14.4%), from €4,080 to €3,493
of which Trade receivables: -€587
- Cash -€515
down €515 (-16.2%), from €3,187 to €2,672
mainly Net result for the year (-€2,774) and Tax, wage and social debts (-€1,676)
- Trade debts +€2,432
up €2,432 (+153%), from €1,591 to €4,023
- Profit (loss) carried forward -€1,688
down €1,688 (-62.6%), from -€2,697 to -€4,385
- Tax, wage and social debts -€1,676
down €1,676 (-29.8%), from €5,631 to €3,955
- Reserves -€1,086
no longer reported in 2025 (was €1,086)
- Other debts -€560
down €560 (-98.9%), from €566 to €6
- Gross operating margin -€14,759
down €14,759 (-92.6%), from €15,943 to €1,184
- Taxes -€2,621
down €2,621 (-83.6%), from €3,134 to €513
- Other operating charges -€207
down €207 (-12.0%), from €1,723 to €1,516
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 | €12,377 | €10,019 | -€2,358 | -19.1% |
| Fixed assets | 21/28 | €5,110 | €3,089 | -€2,021 | -39.5% |
| Tangible fixed assets | 22/27 | €5,110 | €3,089 | -€2,021 | -39.5% |
| Land and buildings | 22 | €2,300 | €1,582 | -€718 | -31.2% |
| Furniture and vehicles | 24 | €2,810 | €1,507 | -€1,303 | -46.4% |
| Current assets | 29/58 | €7,267 | €6,930 | -€337 | -4.6% |
| Amounts receivable within one year | 40/41 | €4,080 | €3,493 | -€587 | -14.4% |
| Trade receivables | 40 | €3,917 | €3,330 | -€587 | -15.0% |
| Other amounts receivable | 41 | €163 | €163 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,187 | €2,672 | -€515 | -16.2% |
| Deferred charges and accrued income | 490/1 | - | €765 | +€765 | |
| Total equity and liabilities | 10/49 | €12,377 | €10,019 | -€2,358 | -19.1% |
| Equity | 10/15 | €4,589 | €1,815 | -€2,774 | -60.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,086 | - | -€1,086 | |
| Non-distributable reserves | 130/1 | €1,086 | - | -€1,086 | |
| Reserves not available under the articles | 1311 | €1,086 | - | -€1,086 | |
| Profit (loss) carried forward | 14 | -€2,697 | -€4,385 | -€1,688 | -62.6% |
| Amounts payable | 17/49 | €7,788 | €8,204 | +€416 | +5.3% |
| Amounts payable within one year | 42/48 | €7,788 | €7,984 | +€196 | +2.5% |
| Trade debts | 44 | €1,591 | €4,023 | +€2,432 | +153% |
| Suppliers | 440/4 | €1,591 | €4,023 | +€2,432 | +153% |
| Taxes, remuneration and social security | 45 | €5,631 | €3,955 | -€1,676 | -29.8% |
| Taxes | 450/3 | €5,631 | €3,955 | -€1,676 | -29.8% |
| Other amounts payable | 47/48 | €566 | €6 | -€560 | -98.9% |
| Accrued charges and deferred income | 492/3 | - | €220 | +€220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,696 | €1,785 | +€89 | +5.2% |
| Other operating charges | 640/8 | €1,723 | €1,516 | -€207 | -12.0% |
| Gross operating margin | 9900 | €15,943 | €1,184 | -€14,759 | -92.6% |
| Operating profit (loss) | 9901 | €12,524 | -€2,117 | -€14,641 | |
| Financial income | 75/76B | €10 | €106 | +€96 | +960% |
| Recurring financial income | 75 | €10 | €106 | +€96 | +960% |
| Financial charges | 65/66B | €288 | €250 | -€38 | -13.2% |
| Recurring financial charges | 65 | €288 | €250 | -€38 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €12,246 | -€2,261 | -€14,507 | |
| Income taxes | 67/77 | €3,134 | €513 | -€2,621 | -83.6% |
| Profit (loss) for the period | 9904 | €9,112 | -€2,774 | -€11,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,112 | -€2,774 | -€11,886 |
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 24 October 2026 via checked.be.