Sarah 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.
Sarah Consulting
Largest movements
- Cash -€66,642
down €66,642 (-86.7%), from €76,885 to €10,243
mainly Net result for the year (-€44,172) and Receivables after one year (-€20,000)
- Receivables after one year +€20,000
new in 2025: €20,000
- Receivables within one year +€3,211
up €3,211 (+13.2%), from €24,382 to €27,593
of which Trade receivables: +€3,191
- Reserves -€44,172
down €44,172 (-54.3%), from €81,387 to €37,215
- Gross operating margin -€69,725
down €69,725, from €27,738 to -€41,987
- Taxes -€6,124
down €6,124 (-95.1%), from €6,443 to €318
- Other operating charges -€459
down €459 (-32.7%), from €1,406 to €947
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 | €101,267 | €57,836 | -€43,431 | -42.9% |
| Current assets | 29/58 | €101,267 | €57,836 | -€43,431 | -42.9% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €24,382 | €27,593 | +€3,211 | +13.2% |
| Trade receivables | 40 | €24,382 | €27,573 | +€3,191 | +13.1% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €76,885 | €10,243 | -€66,642 | -86.7% |
| Total equity and liabilities | 10/49 | €101,267 | €57,836 | -€43,431 | -42.9% |
| Equity | 10/15 | €83,887 | €39,715 | -€44,172 | -52.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €81,387 | €37,215 | -€44,172 | -54.3% |
| Distributable reserves | 133 | €81,387 | €37,215 | -€44,172 | -54.3% |
| Amounts payable | 17/49 | €17,380 | €18,121 | +€741 | +4.3% |
| Amounts payable within one year | 42/48 | €17,380 | €18,121 | +€741 | +4.3% |
| Trade debts | 44 | €3,280 | €4,203 | +€923 | +28.1% |
| Suppliers | 440/4 | €3,280 | €4,203 | +€923 | +28.1% |
| Taxes, remuneration and social security | 45 | €13,537 | €12,931 | -€607 | -4.5% |
| Taxes | 450/3 | €13,537 | €12,931 | -€607 | -4.5% |
| Other amounts payable | 47/48 | €562 | €987 | +€425 | +75.5% |
| Other operating charges | 640/8 | €1,406 | €947 | -€459 | -32.7% |
| Gross operating margin | 9900 | €27,738 | -€41,987 | -€69,725 | |
| Operating profit (loss) | 9901 | €26,332 | -€42,934 | -€69,266 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €932 | €926 | -€6 | -0.7% |
| Recurring financial charges | 65 | €932 | €926 | -€6 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €25,400 | -€43,854 | -€69,253 | |
| Income taxes | 67/77 | €6,443 | €318 | -€6,124 | -95.1% |
| Profit (loss) for the period | 9904 | €18,957 | -€44,172 | -€63,129 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,957 | -€44,172 | -€63,129 |
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 20 October 2026 via checked.be.