SAST Consulting Advisory: what changed
SAST Consulting Advisory
Largest movements
- Cash -€16,949
down €16,949 (-18.6%), from €91,336 to €74,386
mainly Receivables within one year (-€10,958) and Net result for the year (-€9,566)
- Receivables within one year +€10,958
up €10,958 (+33.9%), from €32,296 to €43,254
of which Other amounts receivable: +€10,958
- Profit (loss) carried forward -€9,566
down €9,566 (-25.6%), from -€37,432 to -€46,998
- Tax, wage and social debts +€3,437
up €3,437 (+52.7%), from €6,526 to €9,963
of which Remuneration and social security: +€3,168
- Gross operating margin +€31,132
up €31,132 (+179%), from €17,434 to €48,567
- Financial charges +€3,460
up €3,460 (+6.7%), from €51,830 to €55,290
- Financial income +€1,138
up €1,138 (+384%), from €297 to €1,435
- Depreciation +€1,013
up €1,013 (+42.8%), from €2,368 to €3,382
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 | €134,441 | €129,126 | -€5,314 | -4.0% |
| Fixed assets | 21/28 | €10,809 | €10,801 | -€8 | -0.1% |
| Tangible fixed assets | 22/27 | €10,809 | €10,801 | -€8 | -0.1% |
| Furniture and vehicles | 24 | €9,517 | €9,694 | +€177 | +1.9% |
| Other tangible fixed assets | 26 | €1,292 | €1,106 | -€185 | -14.4% |
| Current assets | 29/58 | €123,632 | €118,326 | -€5,306 | -4.3% |
| Amounts receivable within one year | 40/41 | €32,296 | €43,254 | +€10,958 | +33.9% |
| Trade receivables | 40 | €24,358 | €24,358 | = | 0.0% |
| Other amounts receivable | 41 | €7,938 | €18,896 | +€10,958 | +138% |
| Cash at bank and in hand | 54/58 | €91,336 | €74,386 | -€16,949 | -18.6% |
| Deferred charges and accrued income | 490/1 | - | €685 | +€685 | |
| Total equity and liabilities | 10/49 | €134,441 | €129,126 | -€5,314 | -4.0% |
| Equity | 10/15 | €126,454 | €116,888 | -€9,566 | -7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €151,486 | €151,486 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €149,626 | €149,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,432 | -€46,998 | -€9,566 | -25.6% |
| Amounts payable | 17/49 | €7,986 | €12,239 | +€4,252 | +53.2% |
| Amounts payable within one year | 42/48 | €7,986 | €12,239 | +€4,252 | +53.2% |
| Financial debts | 43 | - | €242 | +€242 | |
| Credit institutions | 430/8 | - | €242 | +€242 | |
| Trade debts | 44 | €1,261 | €2,033 | +€772 | +61.2% |
| Suppliers | 440/4 | €1,261 | €2,033 | +€772 | +61.2% |
| Taxes, remuneration and social security | 45 | €6,526 | €9,963 | +€3,437 | +52.7% |
| Taxes | 450/3 | €6,526 | €6,795 | +€269 | +4.1% |
| Remuneration and social security | 454/9 | - | €3,168 | +€3,168 | |
| Other amounts payable | 47/48 | €199 | - | -€199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,368 | €3,382 | +€1,013 | +42.8% |
| Other operating charges | 640/8 | €953 | €600 | -€353 | -37.0% |
| Gross operating margin | 9900 | €17,434 | €48,567 | +€31,132 | +179% |
| Operating profit (loss) | 9901 | €14,112 | €44,585 | +€30,472 | +216% |
| Financial income | 75/76B | €297 | €1,435 | +€1,138 | +384% |
| Recurring financial income | 75 | €297 | €1,435 | +€1,138 | +384% |
| Financial charges | 65/66B | €51,830 | €55,290 | +€3,460 | +6.7% |
| Recurring financial charges | 65 | €51,830 | €55,290 | +€3,460 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€37,421 | -€9,270 | +€28,151 | +75.2% |
| Income taxes | 67/77 | €11 | €296 | +€285 | +2,585% |
| Profit (loss) for the period | 9904 | -€37,432 | -€9,566 | +€27,866 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,432 | -€9,566 | +€27,866 | +74.4% |
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 7 November 2026 via checked.be.