SANGES CONSULT: 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.
SANGES CONSULT
Largest movements
- Cash +€3,596
up €3,596 (+13.0%), from €27,615 to €31,211
mainly Net result for the year (+€13,002) and Trade debts (+€1,567)
- Deferred charges and accrued income +€1,890
new in 2025: €1,890
- Receivables within one year -€972
down €972 (-88.6%), from €1,097 to €125
- Current investments +€922
up €922 (+1.8%), from €51,054 to €51,976
- Reserves +€12,900
up €12,900 (+27.7%), from €46,600 to €59,500
- Other debts -€6,440
down €6,440 (-67.6%), from €9,526 to €3,086
- Tax, wage and social debts -€1,782
down €1,782 (-90.6%), from €1,966 to €184
- Trade debts +€1,567
up €1,567 (+43154.8%), from €4 to €1,570
- Advances received -€910
down €910 (-33.4%), from €2,725 to €1,815
- Gross operating margin -€2,689
down €2,689 (-12.9%), from €20,871 to €18,183
- Taxes -€914
down €914 (-13.1%), from €6,968 to €6,054
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.
Cash bridge derived
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 | €79,765 | €85,202 | +€5,437 | +6.8% |
| Current assets | 29/58 | €79,765 | €85,202 | +€5,437 | +6.8% |
| Amounts receivable within one year | 40/41 | €1,097 | €125 | -€972 | -88.6% |
| Trade receivables | 40 | €1,097 | €125 | -€972 | -88.6% |
| Current investments | 50/53 | €51,054 | €51,976 | +€922 | +1.8% |
| Cash at bank and in hand | 54/58 | €27,615 | €31,211 | +€3,596 | +13.0% |
| Deferred charges and accrued income | 490/1 | - | €1,890 | +€1,890 | |
| Total equity and liabilities | 10/49 | €79,765 | €85,202 | +€5,437 | +6.8% |
| Equity | 10/15 | €65,546 | €78,547 | +€13,002 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,600 | €59,500 | +€12,900 | +27.7% |
| Distributable reserves | 133 | €46,600 | €59,500 | +€12,900 | +27.7% |
| Profit (loss) carried forward | 14 | €346 | €447 | +€102 | +29.4% |
| Amounts payable | 17/49 | €14,220 | €6,655 | -€7,565 | -53.2% |
| Amounts payable within one year | 42/48 | €14,220 | €6,655 | -€7,565 | -53.2% |
| Trade debts | 44 | €4 | €1,570 | +€1,567 | +43154.8% |
| Suppliers | 440/4 | €4 | €1,570 | +€1,567 | +43154.8% |
| Advances received on contracts in progress | 46 | €2,725 | €1,815 | -€910 | -33.4% |
| Taxes, remuneration and social security | 45 | €1,966 | €184 | -€1,782 | -90.6% |
| Taxes | 450/3 | €1,966 | €184 | -€1,782 | -90.6% |
| Other amounts payable | 47/48 | €9,526 | €3,086 | -€6,440 | -67.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €20,871 | €18,183 | -€2,689 | -12.9% |
| Operating profit (loss) | 9901 | €20,484 | €17,783 | -€2,701 | -13.2% |
| Financial income | 75/76B | €1,506 | €1,317 | -€188 | -12.5% |
| Recurring financial income | 75 | €1,506 | €1,317 | -€188 | -12.5% |
| Financial charges | 65/66B | €79 | €45 | -€34 | -43.0% |
| Recurring financial charges | 65 | €79 | €45 | -€34 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €21,911 | €19,056 | -€2,856 | -13.0% |
| Income taxes | 67/77 | €6,968 | €6,054 | -€914 | -13.1% |
| Profit (loss) for the period | 9904 | €14,943 | €13,002 | -€1,942 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,943 | €13,002 | -€1,942 | -13.0% |
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 11 October 2026 via checked.be.