SAWI CONSULTANCY: 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.
SAWI CONSULTANCY
Largest movements
- Tangible fixed assets -€33,993
down €33,993 (-3.4%), from €987,323 to €953,330
of which Leasing and similar rights: -€41,731
- Receivables within one year +€23,743
up €23,743 (+110%), from €21,599 to €45,341
- Cash -€13,222
down €13,222 (-48.8%), from €27,087 to €13,865
mainly Debts after one year (-€29,651) and Receivables within one year (-€23,743)
- Debts after one year -€29,651
down €29,651 (-3.1%), from €971,082 to €941,430
- Gross operating margin -€7,461
down €7,461 (-8.4%), from €88,670 to €81,209
- Financial charges -€3,671
down €3,671 (-9.5%), from €38,706 to €35,036
- Other operating charges +€1,193
up €1,193 (+72.9%), from €1,637 to €2,830
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 | €1,048,755 | €1,016,767 | -€31,988 | -3.1% |
| Fixed assets | 21/28 | €987,323 | €953,330 | -€33,993 | -3.4% |
| Tangible fixed assets | 22/27 | €987,323 | €953,330 | -€33,993 | -3.4% |
| Plant, machinery and equipment | 23 | €1,802 | €1,440 | -€362 | -20.1% |
| Leasing and similar rights | 25 | €977,072 | €935,341 | -€41,731 | -4.3% |
| Other tangible fixed assets | 26 | €8,449 | €16,548 | +€8,099 | +95.9% |
| Current assets | 29/58 | €61,432 | €63,437 | +€2,005 | +3.3% |
| Amounts receivable within one year | 40/41 | €21,599 | €45,341 | +€23,743 | +110% |
| Trade receivables | 40 | €21,599 | €45,341 | +€23,743 | +110% |
| Cash at bank and in hand | 54/58 | €27,087 | €13,865 | -€13,222 | -48.8% |
| Deferred charges and accrued income | 490/1 | €12,746 | €4,231 | -€8,516 | -66.8% |
| Total equity and liabilities | 10/49 | €1,048,755 | €1,016,767 | -€31,988 | -3.1% |
| Equity | 10/15 | €13,813 | €10,185 | -€3,629 | -26.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €13,313 | €13,313 | = | 0.0% |
| Distributable reserves | 133 | €13,313 | €13,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,629 | -€3,629 | |
| Amounts payable | 17/49 | €1,034,942 | €1,006,582 | -€28,359 | -2.7% |
| Amounts payable after more than one year | 17 | €971,082 | €941,430 | -€29,651 | -3.1% |
| Financial debts | 170/4 | €971,082 | €941,430 | -€29,651 | -3.1% |
| Amounts payable within one year | 42/48 | €63,860 | €65,152 | +€1,292 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €36,489 | €29,651 | -€6,838 | -18.7% |
| Trade debts | 44 | €2,909 | €7,422 | +€4,512 | +155% |
| Suppliers | 440/4 | €2,909 | €7,422 | +€4,512 | +155% |
| Taxes, remuneration and social security | 45 | €19,333 | €22,871 | +€3,537 | +18.3% |
| Taxes | 450/3 | €15,569 | €19,941 | +€4,371 | +28.1% |
| Remuneration and social security | 454/9 | €3,764 | €2,930 | -€834 | -22.2% |
| Other amounts payable | 47/48 | €5,128 | €5,208 | +€80 | +1.6% |
| Non-recurring operating income | 76A | - | €2,310 | +€2,310 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,189 | €42,529 | +€340 | +0.8% |
| Other operating charges | 640/8 | €1,637 | €2,830 | +€1,193 | +72.9% |
| Gross operating margin | 9900 | €88,670 | €81,209 | -€7,461 | -8.4% |
| Operating profit (loss) | 9901 | €44,845 | €35,851 | -€8,994 | -20.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €38,706 | €35,036 | -€3,671 | -9.5% |
| Recurring financial charges | 65 | €38,706 | €35,036 | -€3,671 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €6,138 | €816 | -€5,322 | -86.7% |
| Income taxes | 67/77 | €4,964 | €4,445 | -€519 | -10.5% |
| Profit (loss) for the period | 9904 | €1,175 | -€3,629 | -€4,803 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,175 | -€3,629 | -€4,803 |
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 18 October 2026 via checked.be.