SC-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.
SC-Consulting
Largest movements
- Receivables within one year +€18,968
up €18,968 (+47.3%), from €40,091 to €59,059
of which Other amounts receivable: +€14,924
- Cash -€9,215
down €9,215 (-14.7%), from €62,675 to €53,459
mainly Receivables within one year (-€18,968) and Deferred charges and accrued income (-€3,247)
- Deferred charges and accrued income +€3,247
up €3,247 (+3387.1%), from €96 to €3,343
- Tangible fixed assets -€2,006
down €2,006 (-33.2%), from €6,040 to €4,034
- Financial fixed assets +€1,260
up €1,260 (+5040.0%), from €25 to €1,285
- Reserves +€11,858
up €11,858 (+14.0%), from €84,794 to €96,652
- Gross operating margin -€10,570
down €10,570 (-30.8%), from €34,303 to €23,734
- Taxes -€3,699
down €3,699 (-39.6%), from €9,334 to €5,635
- Financial charges +€1,496
up €1,496 (+135.8%), from €1,102 to €2,597
- Financial income -€1,015
down €1,015 (-86.4%), from €1,174 to €160
- Other operating charges +€639
up €639 (+55.1%), from €1,159 to €1,798
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 | €112,610 | €124,863 | +€12,254 | +10.9% |
| Fixed assets | 21/28 | €6,065 | €5,319 | -€746 | -12.3% |
| Tangible fixed assets | 22/27 | €6,040 | €4,034 | -€2,006 | -33.2% |
| Furniture and vehicles | 24 | €6,040 | €4,034 | -€2,006 | -33.2% |
| Financial fixed assets | 28 | €25 | €1,285 | +€1,260 | +5040.0% |
| Current assets | 29/58 | €106,545 | €119,544 | +€12,999 | +12.2% |
| Amounts receivable within one year | 40/41 | €40,091 | €59,059 | +€18,968 | +47.3% |
| Trade receivables | 40 | €12,402 | €16,445 | +€4,044 | +32.6% |
| Other amounts receivable | 41 | €27,689 | €42,613 | +€14,924 | +53.9% |
| Current investments | 50/53 | €3,684 | €3,684 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,675 | €53,459 | -€9,215 | -14.7% |
| Deferred charges and accrued income | 490/1 | €96 | €3,343 | +€3,247 | +3387.1% |
| Total equity and liabilities | 10/49 | €112,610 | €124,863 | +€12,254 | +10.9% |
| Equity | 10/15 | €90,994 | €102,852 | +€11,858 | +13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €84,794 | €96,652 | +€11,858 | +14.0% |
| Distributable reserves | 133 | €84,794 | €96,652 | +€11,858 | +14.0% |
| Amounts payable | 17/49 | €21,615 | €22,011 | +€396 | +1.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,615 | €21,599 | -€16 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €427 | - | -€427 | |
| Trade debts | 44 | €6,470 | €5,399 | -€1,071 | -16.6% |
| Suppliers | 440/4 | €6,470 | €5,399 | -€1,071 | -16.6% |
| Taxes, remuneration and social security | 45 | €9,953 | €10,650 | +€697 | +7.0% |
| Taxes | 450/3 | €9,953 | €10,650 | +€697 | +7.0% |
| Other amounts payable | 47/48 | €4,765 | €5,550 | +€786 | +16.5% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Non-recurring operating income | 76A | - | €23,734 | +€23,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,418 | €2,006 | +€587 | +41.4% |
| Other operating charges | 640/8 | €1,159 | €1,798 | +€639 | +55.1% |
| Gross operating margin | 9900 | €34,303 | €23,734 | -€10,570 | -30.8% |
| Operating profit (loss) | 9901 | €31,726 | €19,930 | -€11,796 | -37.2% |
| Financial income | 75/76B | €1,174 | €160 | -€1,015 | -86.4% |
| Recurring financial income | 75 | €1,174 | €160 | -€1,015 | -86.4% |
| Financial charges | 65/66B | €1,102 | €2,597 | +€1,496 | +135.8% |
| Recurring financial charges | 65 | €1,102 | €2,597 | +€1,496 | +135.8% |
| Profit (loss) for the period before taxes | 9903 | €31,799 | €17,493 | -€14,306 | -45.0% |
| Income taxes | 67/77 | €9,334 | €5,635 | -€3,699 | -39.6% |
| Profit (loss) for the period | 9904 | €22,465 | €11,858 | -€10,607 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,465 | €11,858 | -€10,607 | -47.2% |
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 11 October 2026 via checked.be.