Scilicet 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.
Scilicet Consulting
Largest movements
- Receivables within one year +€49,463
up €49,463 (+214%), from €23,137 to €72,600
of which Trade receivables: +€51,700
- Current investments -€43,062
down €43,062 (-11.7%), from €367,000 to €323,938
- Cash -€24,297
down €24,297 (-54.0%), from €45,012 to €20,716
mainly Contributions, distributions and other (-€166,849) and Receivables within one year (-€49,463)
- Deferred charges and accrued income +€4,628
up €4,628 (+124%), from €3,724 to €8,351
- Reserves -€42,970
down €42,970 (-15.1%), from €284,570 to €241,600
- Other debts +€19,860
up €19,860 (+19.1%), from €104,030 to €123,890
- Tax, wage and social debts +€10,565
up €10,565 (+58.2%), from €18,153 to €28,718
- Accrued charges and deferred income -€5,154
down €5,154 (-85.2%), from €6,049 to €895
- Debts after one year +€4,473
up €4,473 (+17.2%), from €26,000 to €30,473
- Gross operating margin +€10,500
up €10,500 (+7.4%), from €141,690 to €152,190
- Financial income +€9,272
up €9,272 (+46,360,800%), from €0 to €9,272
- Depreciation -€4,530
down €4,530 (-83.6%), from €5,418 to €888
- Taxes +€4,493
up €4,493 (+15.0%), from €29,931 to €34,424
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 | €442,410 | €428,254 | -€14,156 | -3.2% |
| Fixed assets | 21/28 | €3,537 | €2,649 | -€888 | -25.1% |
| Tangible fixed assets | 22/27 | €3,537 | €2,649 | -€888 | -25.1% |
| Plant, machinery and equipment | 23 | €668 | €462 | -€206 | -30.9% |
| Furniture and vehicles | 24 | €2,330 | €2,090 | -€240 | -10.3% |
| Other tangible fixed assets | 26 | €539 | €98 | -€441 | -81.8% |
| Current assets | 29/58 | €438,873 | €425,605 | -€13,269 | -3.0% |
| Amounts receivable within one year | 40/41 | €23,137 | €72,600 | +€49,463 | +214% |
| Trade receivables | 40 | €20,900 | €72,600 | +€51,700 | +247% |
| Other amounts receivable | 41 | €2,237 | - | -€2,237 | |
| Current investments | 50/53 | €367,000 | €323,938 | -€43,062 | -11.7% |
| Cash at bank and in hand | 54/58 | €45,012 | €20,716 | -€24,297 | -54.0% |
| Deferred charges and accrued income | 490/1 | €3,724 | €8,351 | +€4,628 | +124% |
| Total equity and liabilities | 10/49 | €442,410 | €428,254 | -€14,156 | -3.2% |
| Equity | 10/15 | €286,070 | €243,100 | -€42,970 | -15.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €284,570 | €241,600 | -€42,970 | -15.1% |
| Distributable reserves | 133 | €284,570 | €241,600 | -€42,970 | -15.1% |
| Amounts payable | 17/49 | €156,340 | €185,154 | +€28,813 | +18.4% |
| Amounts payable after more than one year | 17 | €26,000 | €30,473 | +€4,473 | +17.2% |
| Financial debts | 170/4 | €26,000 | €30,473 | +€4,473 | +17.2% |
| Amounts payable within one year | 42/48 | €124,291 | €153,786 | +€29,495 | +23.7% |
| Trade debts | 44 | €2,108 | €1,178 | -€930 | -44.1% |
| Suppliers | 440/4 | €2,108 | €1,178 | -€930 | -44.1% |
| Taxes, remuneration and social security | 45 | €18,153 | €28,718 | +€10,565 | +58.2% |
| Taxes | 450/3 | €18,153 | €28,718 | +€10,565 | +58.2% |
| Other amounts payable | 47/48 | €104,030 | €123,890 | +€19,860 | +19.1% |
| Accrued charges and deferred income | 492/3 | €6,049 | €895 | -€5,154 | -85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,418 | €888 | -€4,530 | -83.6% |
| Other operating charges | 640/8 | €1,010 | €982 | -€28 | -2.8% |
| Gross operating margin | 9900 | €141,690 | €152,190 | +€10,500 | +7.4% |
| Operating profit (loss) | 9901 | €135,262 | €150,320 | +€15,058 | +11.1% |
| Financial income | 75/76B | €0 | €9,272 | +€9,272 | +46,360,800% |
| Recurring financial income | 75 | €0 | €9,272 | +€9,272 | +46,360,800% |
| Financial charges | 65/66B | €1,301 | €1,289 | -€12 | -0.9% |
| Recurring financial charges | 65 | €1,301 | €1,289 | -€12 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €133,961 | €158,303 | +€24,342 | +18.2% |
| Income taxes | 67/77 | €29,931 | €34,424 | +€4,493 | +15.0% |
| Profit (loss) for the period | 9904 | €104,030 | €123,879 | +€19,849 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €104,030 | €123,879 | +€19,849 | +19.1% |
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 30 October 2026 via checked.be.