Schulpen 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.
Schulpen Consultancy
Largest movements
- Cash +€10,729
up €10,729 (+8.2%), from €131,307 to €142,036
mainly Net result for the year (+€18,737) and Receivables within one year (+€1,744)
- Receivables within one year -€1,744
down €1,744 (-15.9%), from €10,950 to €9,206
of which Trade receivables: -€3,424
- Reserves +€18,737
up €18,737 (+15.1%), from €123,767 to €142,504
- Other debts -€7,594
down €7,594 (-79.7%), from €9,532 to €1,938
- Gross operating margin -€10,531
down €10,531 (-26.5%), from €39,703 to €29,172
- Taxes -€5,205
down €5,205 (-38.5%), from €13,524 to €8,319
- Other operating charges -€733
down €733 (-61.9%), from €1,184 to €451
- Financial charges +€533
up €533 (+472%), from €113 to €646
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,191 | €158,447 | +€8,256 | +5.5% |
| Fixed assets | 21/28 | €7,934 | €6,915 | -€1,019 | -12.8% |
| Tangible fixed assets | 22/27 | €7,934 | €6,915 | -€1,019 | -12.8% |
| Land and buildings | 22 | €7,934 | €6,915 | -€1,019 | -12.8% |
| Current assets | 29/58 | €142,257 | €151,532 | +€9,275 | +6.5% |
| Amounts receivable within one year | 40/41 | €10,950 | €9,206 | -€1,744 | -15.9% |
| Trade receivables | 40 | €10,950 | €7,526 | -€3,424 | -31.3% |
| Other amounts receivable | 41 | - | €1,680 | +€1,680 | |
| Cash at bank and in hand | 54/58 | €131,307 | €142,036 | +€10,729 | +8.2% |
| Deferred charges and accrued income | 490/1 | - | €290 | +€290 | |
| Total equity and liabilities | 10/49 | €150,191 | €158,447 | +€8,256 | +5.5% |
| Equity | 10/15 | €125,767 | €144,504 | +€18,737 | +14.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €123,767 | €142,504 | +€18,737 | +15.1% |
| Distributable reserves | 133 | €123,767 | €142,504 | +€18,737 | +15.1% |
| Amounts payable | 17/49 | €24,424 | €13,943 | -€10,481 | -42.9% |
| Amounts payable within one year | 42/48 | €24,424 | €13,943 | -€10,481 | -42.9% |
| Trade debts | 44 | €2,295 | €825 | -€1,470 | -64.1% |
| Suppliers | 440/4 | €2,295 | €825 | -€1,470 | -64.1% |
| Taxes, remuneration and social security | 45 | €12,597 | €11,180 | -€1,417 | -11.2% |
| Taxes | 450/3 | €10,497 | €11,180 | +€683 | +6.5% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | €9,532 | €1,938 | -€7,594 | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,019 | €1,019 | = | 0.0% |
| Other operating charges | 640/8 | €1,184 | €451 | -€733 | -61.9% |
| Gross operating margin | 9900 | €39,703 | €29,172 | -€10,531 | -26.5% |
| Operating profit (loss) | 9901 | €37,500 | €27,702 | -€9,798 | -26.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €113 | €646 | +€533 | +472% |
| Recurring financial charges | 65 | €113 | €646 | +€533 | +472% |
| Profit (loss) for the period before taxes | 9903 | €37,390 | €27,056 | -€10,334 | -27.6% |
| Income taxes | 67/77 | €13,524 | €8,319 | -€5,205 | -38.5% |
| Profit (loss) for the period | 9904 | €23,866 | €18,737 | -€5,129 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,866 | €18,737 | -€5,129 | -21.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.