SC.KY 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.KY Consulting
Largest movements
- Receivables within one year -€93,537
down €93,537 (-70.3%), from €133,065 to €39,527
of which Other amounts receivable: -€111,246
- Tangible fixed assets +€85,212
up €85,212 (+2,107%), from €4,044 to €89,256
of which Leasing and similar rights: +€82,364
- Cash -€61,267
down €61,267 (-53.7%), from €114,167 to €52,900
mainly Contributions, distributions and other (-€253,593) and Investment in fixed assets (net) (-€97,943)
- Deferred charges and accrued income -€5,882
down €5,882 (-97.2%), from €6,051 to €169
- Reserves -€240,086
no longer reported in 2025 (was €240,086)
- Other debts +€72,610
new in 2025: €72,610
- Debts after one year +€68,109
new in 2025: €68,109
- Current portion of long-term debt +€18,603
new in 2025: €18,603
- Trade debts +€3,902
up €3,902 (+544%), from €717 to €4,619
- Financial charges +€47,801
up €47,801 (+38,376%), from €125 to €47,926
- Gross operating margin -€35,856
down €35,856 (-25.1%), from €142,694 to €106,838
- Taxes -€29,574
down €29,574 (-92.0%), from €32,138 to €2,564
- Staff costs +€25,790
new in 2025: €25,790
- Depreciation +€11,147
up €11,147 (+704%), from €1,584 to €12,731
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 | €257,327 | €181,853 | -€75,474 | -29.3% |
| Fixed assets | 21/28 | €4,044 | €89,256 | +€85,212 | +2,107% |
| Tangible fixed assets | 22/27 | €4,044 | €89,256 | +€85,212 | +2,107% |
| Plant, machinery and equipment | 23 | €2,414 | €3,576 | +€1,162 | +48.2% |
| Furniture and vehicles | 24 | - | €2,035 | +€2,035 | |
| Leasing and similar rights | 25 | - | €82,364 | +€82,364 | |
| Other tangible fixed assets | 26 | €1,630 | €1,281 | -€349 | -21.4% |
| Current assets | 29/58 | €253,282 | €92,597 | -€160,686 | -63.4% |
| Amounts receivable within one year | 40/41 | €133,065 | €39,527 | -€93,537 | -70.3% |
| Trade receivables | 40 | €1,210 | €18,919 | +€17,709 | +1,464% |
| Other amounts receivable | 41 | €131,855 | €20,609 | -€111,246 | -84.4% |
| Cash at bank and in hand | 54/58 | €114,167 | €52,900 | -€61,267 | -53.7% |
| Deferred charges and accrued income | 490/1 | €6,051 | €169 | -€5,882 | -97.2% |
| Total equity and liabilities | 10/49 | €257,327 | €181,853 | -€75,474 | -29.3% |
| Equity | 10/15 | €245,086 | €5,000 | -€240,086 | -98.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €240,086 | - | -€240,086 | |
| Distributable reserves | 133 | €240,086 | - | -€240,086 | |
| Amounts payable | 17/49 | €12,240 | €176,853 | +€164,613 | +1,345% |
| Amounts payable after more than one year | 17 | - | €68,109 | +€68,109 | |
| Financial debts | 170/4 | - | €68,109 | +€68,109 | |
| Amounts payable within one year | 42/48 | €12,240 | €108,744 | +€96,504 | +788% |
| Current portion of amounts payable after more than one year | 42 | - | €18,603 | +€18,603 | |
| Trade debts | 44 | €717 | €4,619 | +€3,902 | +544% |
| Suppliers | 440/4 | €717 | €4,619 | +€3,902 | +544% |
| Taxes, remuneration and social security | 45 | €11,523 | €12,912 | +€1,389 | +12.1% |
| Taxes | 450/3 | €11,523 | €10,276 | -€1,247 | -10.8% |
| Remuneration and social security | 454/9 | - | €2,636 | +€2,636 | |
| Other amounts payable | 47/48 | - | €72,610 | +€72,610 | |
| Remuneration, social security and pensions | 62 | - | €25,790 | +€25,790 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,584 | €12,731 | +€11,147 | +704% |
| Other operating charges | 640/8 | €309 | €1,133 | +€823 | +266% |
| Non-recurring operating charges | 66A | - | €3,940 | +€3,940 | |
| Gross operating margin | 9900 | €142,694 | €106,838 | -€35,856 | -25.1% |
| Operating profit (loss) | 9901 | €140,800 | €63,245 | -€77,556 | -55.1% |
| Financial income | 75/76B | €6,140 | €752 | -€5,387 | -87.7% |
| Recurring financial income | 75 | €6,140 | €752 | -€5,387 | -87.7% |
| Financial charges | 65/66B | €125 | €47,926 | +€47,801 | +38,376% |
| Recurring financial charges | 65 | €125 | €47,926 | +€47,801 | +38,376% |
| Profit (loss) for the period before taxes | 9903 | €146,815 | €16,071 | -€130,744 | -89.1% |
| Income taxes | 67/77 | €32,138 | €2,564 | -€29,574 | -92.0% |
| Profit (loss) for the period | 9904 | €114,678 | €13,507 | -€101,171 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €114,678 | €13,507 | -€101,171 | -88.2% |
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 1 November 2026 via checked.be.