SANTO AMARO CONSULT: what changed
SANTO AMARO CONSULT
Largest movements
- Receivables within one year -€38,632
down €38,632 (-60.9%), from €63,480 to €24,848
of which Trade receivables: -€45,730
- Cash +€13,668
up €13,668 (+153%), from €8,925 to €22,593
mainly Receivables within one year (+€38,632) and Deferred charges and accrued income (+€6,053)
- Deferred charges and accrued income -€6,053
no longer reported in 2025 (was €6,053)
- Tangible fixed assets -€2,026
down €2,026 (-44.8%), from €4,519 to €2,493
- Tax, wage and social debts -€13,316
down €13,316 (-68.7%), from €19,378 to €6,062
of which Taxes: -€11,216
- Profit (loss) carried forward -€10,476
down €10,476 (-21.4%), from €48,998 to €38,522
- Other debts -€7,885
no longer reported in 2025 (was €7,885)
- Trade debts -€1,366
down €1,366 (-74.4%), from €1,835 to €469
- Gross operating margin -€36,852
down €36,852, from €28,698 to -€8,154
- Taxes -€6,804
down €6,804 (-99.7%), from €6,827 to €23
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,096 | €50,053 | -€33,043 | -39.8% |
| Fixed assets | 21/28 | €4,639 | €2,613 | -€2,026 | -43.7% |
| Tangible fixed assets | 22/27 | €4,519 | €2,493 | -€2,026 | -44.8% |
| Furniture and vehicles | 24 | €4,519 | €2,493 | -€2,026 | -44.8% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €78,457 | €47,441 | -€31,016 | -39.5% |
| Amounts receivable within one year | 40/41 | €63,480 | €24,848 | -€38,632 | -60.9% |
| Trade receivables | 40 | €48,120 | €2,390 | -€45,730 | -95.0% |
| Other amounts receivable | 41 | €15,360 | €22,458 | +€7,098 | +46.2% |
| Cash at bank and in hand | 54/58 | €8,925 | €22,593 | +€13,668 | +153% |
| Deferred charges and accrued income | 490/1 | €6,053 | - | -€6,053 | |
| Total equity and liabilities | 10/49 | €83,096 | €50,053 | -€33,043 | -39.8% |
| Equity | 10/15 | €53,998 | €43,522 | -€10,476 | -19.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,998 | €38,522 | -€10,476 | -21.4% |
| Amounts payable | 17/49 | €29,098 | €6,531 | -€22,567 | -77.6% |
| Amounts payable within one year | 42/48 | €29,098 | €6,531 | -€22,567 | -77.6% |
| Trade debts | 44 | €1,835 | €469 | -€1,366 | -74.4% |
| Suppliers | 440/4 | €1,835 | €469 | -€1,366 | -74.4% |
| Taxes, remuneration and social security | 45 | €19,378 | €6,062 | -€13,316 | -68.7% |
| Taxes | 450/3 | €17,278 | €6,062 | -€11,216 | -64.9% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | €7,885 | - | -€7,885 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,206 | €2,026 | -€180 | -8.2% |
| Gross operating margin | 9900 | €28,698 | -€8,154 | -€36,852 | |
| Operating profit (loss) | 9901 | €26,492 | -€10,181 | -€36,673 | |
| Financial income | 75/76B | €4 | €3 | -€1 | -26.0% |
| Recurring financial income | 75 | €4 | €3 | -€1 | -26.0% |
| Financial charges | 65/66B | €137 | €275 | +€138 | +101% |
| Recurring financial charges | 65 | €137 | €275 | +€138 | +101% |
| Profit (loss) for the period before taxes | 9903 | €26,359 | -€10,453 | -€36,812 | |
| Income taxes | 67/77 | €6,827 | €23 | -€6,804 | -99.7% |
| Profit (loss) for the period | 9904 | €19,532 | -€10,476 | -€30,008 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,532 | -€10,476 | -€30,008 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.