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SCELDEHOLT: 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.

What changed

SCELDEHOLT

BE 0742.819.466
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€10,218
2023 · €23,526-€13,309
Equity
€64,669
2023 · €61,451+€3,218
Cash
€67,487
2023 · €56,981+€10,506
Balance sheet total
€87,722
2023 · €72,535+€15,187

Largest movements

2023 to 2024
Assets
  • Cash +€10,506

    up €10,506 (+18.4%), from €56,981 to €67,487

    mainly Net result for the year (+€10,218) and Other debts (+€4,942)

  • Receivables within one year +€4,153

    up €4,153 (+29.1%), from €14,282 to €18,435

    of which Other amounts receivable: +€4,997

Equity and liabilities
  • Other debts +€4,942

    new in 2024: €4,942

  • Tax, wage and social debts +€4,716

    up €4,716 (+61.7%), from €7,638 to €12,353

    of which Remuneration and social security: +€7,463

  • Reserves +€3,218

    up €3,218 (+5.3%), from €60,451 to €63,669

  • Trade debts +€2,312

    up €2,312 (+67.1%), from €3,447 to €5,758

Income statement
  • Staff costs +€13,581

    new in 2024: €13,581

  • Taxes -€3,477

    down €3,477 (-37.0%), from €9,385 to €5,908

  • Other operating charges +€1,779

    up €1,779 (+1972.1%), from €90 to €1,869

  • Gross operating margin -€1,365

    down €1,365 (-4.1%), from €33,679 to €32,313

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €23,526
Gross operating margin -€1,365
Staff costs -€13,581
Depreciation -€26
Other operating charges -€1,779
Financial charges -€35
Taxes +€3,477
Result 2024 €10,218

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€18,628
Investment -€1,122
Financing -€7,000
Cash 2023 €56,981
Net result for the year +€10,218
Depreciation +€598
Receivables within one year -€4,153
Deferred charges and accrued income -€5
Trade debts +€2,312
Tax, wage and social debts +€4,716
Other debts +€4,942
Investment in fixed assets (net) -€1,122
Contributions, distributions and other -€7,000
Cash 2024 €67,487
Every line side by side 34 lines
Line Code 2023 2024 Change %
Total assets 20/58 €72,535 €87,722 +€15,187 +20.9%
Fixed assets 21/28 €1,146 €1,670 +€524 +45.7%
Tangible fixed assets 22/27 €1,146 €1,670 +€524 +45.7%
Furniture and vehicles 24 €1,146 €1,670 +€524 +45.7%
Current assets 29/58 €71,390 €86,053 +€14,663 +20.5%
Amounts receivable within one year 40/41 €14,282 €18,435 +€4,153 +29.1%
Trade receivables 40 €10,905 €10,061 -€844 -7.7%
Other amounts receivable 41 €3,376 €8,373 +€4,997 +148.0%
Cash at bank and in hand 54/58 €56,981 €67,487 +€10,506 +18.4%
Deferred charges and accrued income 490/1 €127 €131 +€5 +3.7%
Total equity and liabilities 10/49 €72,535 €87,722 +€15,187 +20.9%
Equity 10/15 €61,451 €64,669 +€3,218 +5.2%
Contributions 10/11 €1,000 €1,000 = 0.0%
Reserves 13 €60,451 €63,669 +€3,218 +5.3%
Distributable reserves 133 €60,451 €63,669 +€3,218 +5.3%
Amounts payable 17/49 €11,084 €23,054 +€11,970 +108.0%
Amounts payable within one year 42/48 €11,084 €23,054 +€11,970 +108.0%
Trade debts 44 €3,447 €5,758 +€2,312 +67.1%
Suppliers 440/4 €3,447 €5,758 +€2,312 +67.1%
Taxes, remuneration and social security 45 €7,638 €12,353 +€4,716 +61.7%
Taxes 450/3 €7,638 €4,890 -€2,747 -36.0%
Remuneration and social security 454/9 - €7,463 +€7,463
Other amounts payable 47/48 - €4,942 +€4,942
Remuneration, social security and pensions 62 - €13,581 +€13,581
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €573 €598 +€26 +4.5%
Other operating charges 640/8 €90 €1,869 +€1,779 +1972.1%
Gross operating margin 9900 €33,679 €32,313 -€1,365 -4.1%
Operating profit (loss) 9901 €33,016 €16,265 -€16,750 -50.7%
Financial charges 65/66B €104 €140 +€35 +33.7%
Recurring financial charges 65 €104 €140 +€35 +33.7%
Profit (loss) for the period before taxes 9903 €32,911 €16,126 -€16,786 -51.0%
Income taxes 67/77 €9,385 €5,908 -€3,477 -37.0%
Profit (loss) for the period 9904 €23,526 €10,218 -€13,309 -56.6%
Profit (loss) for the period to be appropriated 9905 €23,526 €10,218 -€13,309 -56.6%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.