sc.consultancy: what changed
Two fiscal 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.
sc.consultancy
Largest movements
- Receivables after one year +€141,382
new in 2025: €141,382
- Cash -€77,250
down €77,250 (-72.2%), from €107,011 to €29,761
mainly Receivables after one year (-€141,382) and Tax, wage and social debts (-€15,398)
- Receivables within one year -€2,426
down €2,426 (-14.8%), from €16,384 to €13,959
of which Trade receivables: -€2,375
- Profit (loss) carried forward +€76,514
up €76,514 (+78.1%), from €98,000 to €174,515
- Tax, wage and social debts -€15,398
down €15,398 (-54.0%), from €28,527 to €13,129
- Financial income +€4,004
up €4,004 (+258296.8%), from €2 to €4,005
- Gross operating margin -€2,698
down €2,698 (-2.8%), from €96,398 to €93,700
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.
Cash bridge derived
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 | €129,782 | €190,475 | +€60,693 | +46.8% |
| Fixed assets | 21/28 | €6,042 | €5,068 | -€975 | -16.1% |
| Tangible fixed assets | 22/27 | €6,042 | €5,068 | -€975 | -16.1% |
| Plant, machinery and equipment | 23 | €1,162 | €681 | -€481 | -41.4% |
| Other tangible fixed assets | 26 | €4,880 | €4,386 | -€494 | -10.1% |
| Current assets | 29/58 | €123,739 | €185,407 | +€61,667 | +49.8% |
| Amounts receivable after more than one year | 29 | - | €141,382 | +€141,382 | |
| Other amounts receivable | 291 | - | €141,382 | +€141,382 | |
| Amounts receivable within one year | 40/41 | €16,384 | €13,959 | -€2,426 | -14.8% |
| Trade receivables | 40 | €16,333 | €13,959 | -€2,375 | -14.5% |
| Other amounts receivable | 41 | €51 | €0 | -€51 | -100.0% |
| Cash at bank and in hand | 54/58 | €107,011 | €29,761 | -€77,250 | -72.2% |
| Deferred charges and accrued income | 490/1 | €344 | €306 | -€39 | -11.3% |
| Total equity and liabilities | 10/49 | €129,782 | €190,475 | +€60,693 | +46.8% |
| Equity | 10/15 | €100,000 | €176,515 | +€76,514 | +76.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,000 | €174,515 | +€76,514 | +78.1% |
| Amounts payable | 17/49 | €29,781 | €13,960 | -€15,822 | -53.1% |
| Amounts payable within one year | 42/48 | €29,781 | €13,779 | -€16,002 | -53.7% |
| Trade debts | 44 | €1,254 | €430 | -€824 | -65.7% |
| Suppliers | 440/4 | €1,254 | €430 | -€824 | -65.7% |
| Taxes, remuneration and social security | 45 | €28,527 | €13,129 | -€15,398 | -54.0% |
| Taxes | 450/3 | €28,527 | €13,129 | -€15,398 | -54.0% |
| Other amounts payable | 47/48 | €0 | €220 | +€220 | |
| Accrued charges and deferred income | 492/3 | - | €181 | +€181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €337 | €975 | +€638 | +189.6% |
| Other operating charges | 640/8 | €118 | €172 | +€54 | +45.4% |
| Gross operating margin | 9900 | €96,398 | €93,700 | -€2,698 | -2.8% |
| Operating profit (loss) | 9901 | €95,943 | €92,554 | -€3,390 | -3.5% |
| Financial income | 75/76B | €2 | €4,005 | +€4,004 | +258296.8% |
| Recurring financial income | 75 | €2 | €4,005 | +€4,004 | +258296.8% |
| Financial charges | 65/66B | €149 | €154 | +€5 | +3.1% |
| Recurring financial charges | 65 | €149 | €154 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €95,796 | €96,405 | +€609 | +0.6% |
| Income taxes | 67/77 | €19,683 | €19,890 | +€208 | +1.1% |
| Profit (loss) for the period | 9904 | €76,113 | €76,514 | +€402 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €76,113 | €76,514 | +€402 | +0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.