Sarginson 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.
Sarginson Consulting
Largest movements
- Cash -€160,408
down €160,408 (-66.6%), from €240,746 to €80,338
mainly Contributions, distributions and other (-€175,881) and Current investments (-€73,576)
- Current investments +€73,576
new in 2025: €73,576
- Receivables within one year +€19,183
up €19,183 (+113%), from €16,929 to €36,112
of which Other amounts receivable: +€25,723
- Tangible fixed assets -€10,211
down €10,211 (-23.0%), from €44,340 to €34,129
of which Furniture and vehicles: -€9,547
- Profit (loss) carried forward -€234,755
down €234,755 (-100%), from €234,755 to €0
- Other debts +€175,881
up €175,881, from €0 to €175,881
- Tax, wage and social debts -€40,116
down €40,116 (-67.3%), from €59,579 to €19,463
- Trade debts +€21,135
up €21,135 (+42,483%), from €50 to €21,185
- Gross operating margin -€126,542
down €126,542, from €80,621 to -€45,922
- Taxes -€14,496
down €14,496 (-100%), from €14,496 to €0
- Other operating charges +€941
up €941 (+285%), from €330 to €1,271
- Depreciation +€900
up €900 (+7.5%), from €11,963 to €12,863
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 | €302,383 | €224,529 | -€77,855 | -25.7% |
| Fixed assets | 21/28 | €44,340 | €34,129 | -€10,211 | -23.0% |
| Tangible fixed assets | 22/27 | €44,340 | €34,129 | -€10,211 | -23.0% |
| Furniture and vehicles | 24 | €38,714 | €29,167 | -€9,547 | -24.7% |
| Other tangible fixed assets | 26 | €5,626 | €4,962 | -€664 | -11.8% |
| Current assets | 29/58 | €258,043 | €190,399 | -€67,644 | -26.2% |
| Amounts receivable within one year | 40/41 | €16,929 | €36,112 | +€19,183 | +113% |
| Trade receivables | 40 | €6,540 | €0 | -€6,540 | -100% |
| Other amounts receivable | 41 | €10,389 | €36,112 | +€25,723 | +248% |
| Current investments | 50/53 | - | €73,576 | +€73,576 | |
| Cash at bank and in hand | 54/58 | €240,746 | €80,338 | -€160,408 | -66.6% |
| Deferred charges and accrued income | 490/1 | €368 | €373 | +€5 | +1.5% |
| Total equity and liabilities | 10/49 | €302,383 | €224,529 | -€77,855 | -25.7% |
| Equity | 10/15 | €242,755 | €8,000 | -€234,755 | -96.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,755 | €0 | -€234,755 | -100% |
| Amounts payable | 17/49 | €59,628 | €216,529 | +€156,900 | +263% |
| Amounts payable within one year | 42/48 | €59,628 | €216,529 | +€156,900 | +263% |
| Trade debts | 44 | €50 | €21,185 | +€21,135 | +42,483% |
| Suppliers | 440/4 | €50 | €21,185 | +€21,135 | +42,483% |
| Taxes, remuneration and social security | 45 | €59,579 | €19,463 | -€40,116 | -67.3% |
| Taxes | 450/3 | €59,579 | €19,463 | -€40,116 | -67.3% |
| Other amounts payable | 47/48 | €0 | €175,881 | +€175,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,963 | €12,863 | +€900 | +7.5% |
| Other operating charges | 640/8 | €330 | €1,271 | +€941 | +285% |
| Gross operating margin | 9900 | €80,621 | -€45,922 | -€126,542 | |
| Operating profit (loss) | 9901 | €68,328 | -€60,056 | -€128,384 | |
| Financial income | 75/76B | €614 | €1,261 | +€647 | +105% |
| Recurring financial income | 75 | €614 | €1,261 | +€647 | +105% |
| Financial charges | 65/66B | €90 | €78 | -€12 | -13.3% |
| Recurring financial charges | 65 | €90 | €78 | -€12 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €68,851 | -€58,874 | -€127,725 | |
| Income taxes | 67/77 | €14,496 | €0 | -€14,496 | -100% |
| Profit (loss) for the period | 9904 | €54,355 | -€58,874 | -€113,229 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,355 | -€58,874 | -€113,229 |
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 29 October 2026 via checked.be.