SCK 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.
SCK Consulting
Largest movements
- Cash +€8,365
up €8,365 (+30.1%), from €27,784 to €36,149
mainly Net result for the year (+€9,072) and Trade debts (+€2,158)
- Tangible fixed assets +€2,919
up €2,919 (+47.5%), from €6,145 to €9,064
of which Other tangible fixed assets: +€2,361
- Receivables within one year -€1,643
down €1,643 (-19.4%), from €8,470 to €6,827
of which Trade receivables: -€4,757
- Reserves +€9,072
up €9,072 (+36.9%), from €24,591 to €33,664
- Tax, wage and social debts -€2,485
down €2,485 (-23.4%), from €10,617 to €8,132
- Trade debts +€2,158
up €2,158 (+84.3%), from €2,558 to €4,716
- Short-term financial debts +€1,682
new in 2025: €1,682
- Other debts -€816
down €816 (-42.4%), from €1,926 to €1,110
- Gross operating margin -€17,667
down €17,667 (-53.2%), from €33,211 to €15,544
- Taxes -€3,259
down €3,259 (-49.0%), from €6,646 to €3,387
- Depreciation +€1,374
up €1,374 (+176%), from €778 to €2,152
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 | €42,692 | €52,303 | +€9,611 | +22.5% |
| Fixed assets | 21/28 | €6,145 | €9,064 | +€2,919 | +47.5% |
| Tangible fixed assets | 22/27 | €6,145 | €9,064 | +€2,919 | +47.5% |
| Furniture and vehicles | 24 | €793 | €1,350 | +€557 | +70.3% |
| Other tangible fixed assets | 26 | €5,353 | €7,714 | +€2,361 | +44.1% |
| Current assets | 29/58 | €36,547 | €43,239 | +€6,693 | +18.3% |
| Amounts receivable within one year | 40/41 | €8,470 | €6,827 | -€1,643 | -19.4% |
| Trade receivables | 40 | €8,470 | €3,713 | -€4,757 | -56.2% |
| Other amounts receivable | 41 | - | €3,113 | +€3,113 | |
| Cash at bank and in hand | 54/58 | €27,784 | €36,149 | +€8,365 | +30.1% |
| Deferred charges and accrued income | 490/1 | €293 | €264 | -€29 | -9.9% |
| Total equity and liabilities | 10/49 | €42,692 | €52,303 | +€9,611 | +22.5% |
| Equity | 10/15 | €27,591 | €36,664 | +€9,072 | +32.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,591 | €33,664 | +€9,072 | +36.9% |
| Distributable reserves | 133 | €24,591 | €33,664 | +€9,072 | +36.9% |
| Amounts payable | 17/49 | €15,101 | €15,640 | +€539 | +3.6% |
| Amounts payable within one year | 42/48 | €15,101 | €15,640 | +€539 | +3.6% |
| Financial debts | 43 | - | €1,682 | +€1,682 | |
| Credit institutions | 430/8 | - | €1,682 | +€1,682 | |
| Trade debts | 44 | €2,558 | €4,716 | +€2,158 | +84.3% |
| Suppliers | 440/4 | €2,558 | €4,716 | +€2,158 | +84.3% |
| Taxes, remuneration and social security | 45 | €10,617 | €8,132 | -€2,485 | -23.4% |
| Taxes | 450/3 | €10,617 | €8,132 | -€2,485 | -23.4% |
| Other amounts payable | 47/48 | €1,926 | €1,110 | -€816 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €778 | €2,152 | +€1,374 | +176% |
| Other operating charges | 640/8 | €1,053 | €796 | -€258 | -24.5% |
| Gross operating margin | 9900 | €33,211 | €15,544 | -€17,667 | -53.2% |
| Operating profit (loss) | 9901 | €31,379 | €12,596 | -€18,783 | -59.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +567% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +567% |
| Financial charges | 65/66B | €142 | €137 | -€5 | -3.4% |
| Recurring financial charges | 65 | €142 | €137 | -€5 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €31,237 | €12,459 | -€18,778 | -60.1% |
| Income taxes | 67/77 | €6,646 | €3,387 | -€3,259 | -49.0% |
| Profit (loss) for the period | 9904 | €24,591 | €9,072 | -€15,519 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,591 | €9,072 | -€15,519 | -63.1% |
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 29 October 2026 via checked.be.