SD IT-Consult: 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.
SD IT-Consult
Largest movements
- Cash +€46,765
up €46,765 (+119.3%), from €39,214 to €85,980
mainly Other debts (+€75,317) and Net result for the year (+€28,911)
- Receivables within one year -€12,903
down €12,903 (-36.2%), from €35,656 to €22,752
of which Trade receivables: -€13,491
- Tangible fixed assets -€2,208
down €2,208 (-38.3%), from €5,764 to €3,556
- Other debts +€75,317
new in 2025: €75,317
- Reserves -€46,406
no longer reported in 2025 (was €46,406)
- Tax, wage and social debts +€2,070
up €2,070 (+6.1%), from €33,730 to €35,800
- Gross operating margin +€4,176
up €4,176 (+11.3%), from €36,856 to €41,032
- Taxes +€3,774
up €3,774 (+80.2%), from €4,708 to €8,482
- Depreciation -€671
down €671 (-20.7%), from €3,237 to €2,566
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.
Cash bridge derived
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 | €83,663 | €114,535 | +€30,872 | +36.9% |
| Fixed assets | 21/28 | €5,764 | €3,556 | -€2,208 | -38.3% |
| Tangible fixed assets | 22/27 | €5,764 | €3,556 | -€2,208 | -38.3% |
| Furniture and vehicles | 24 | €5,764 | €3,556 | -€2,208 | -38.3% |
| Current assets | 29/58 | €77,900 | €110,979 | +€33,080 | +42.5% |
| Amounts receivable within one year | 40/41 | €35,656 | €22,752 | -€12,903 | -36.2% |
| Trade receivables | 40 | €28,478 | €14,987 | -€13,491 | -47.4% |
| Other amounts receivable | 41 | €7,178 | €7,766 | +€588 | +8.2% |
| Cash at bank and in hand | 54/58 | €39,214 | €85,980 | +€46,765 | +119.3% |
| Deferred charges and accrued income | 490/1 | €3,030 | €2,247 | -€782 | -25.8% |
| Total equity and liabilities | 10/49 | €83,663 | €114,535 | +€30,872 | +36.9% |
| Equity | 10/15 | €49,406 | €3,000 | -€46,406 | -93.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,406 | - | -€46,406 | |
| Distributable reserves | 133 | €46,406 | - | -€46,406 | |
| Amounts payable | 17/49 | €34,257 | €111,535 | +€77,278 | +225.6% |
| Amounts payable within one year | 42/48 | €33,857 | €111,535 | +€77,678 | +229.4% |
| Trade debts | 44 | €127 | €419 | +€291 | +228.5% |
| Suppliers | 440/4 | €127 | €419 | +€291 | +228.5% |
| Taxes, remuneration and social security | 45 | €33,730 | €35,800 | +€2,070 | +6.1% |
| Taxes | 450/3 | €33,730 | €35,800 | +€2,070 | +6.1% |
| Other amounts payable | 47/48 | - | €75,317 | +€75,317 | |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,237 | €2,566 | -€671 | -20.7% |
| Other operating charges | 640/8 | €684 | €510 | -€174 | -25.4% |
| Non-recurring operating charges | 66A | - | €464 | +€464 | |
| Gross operating margin | 9900 | €36,856 | €41,032 | +€4,176 | +11.3% |
| Operating profit (loss) | 9901 | €32,936 | €37,492 | +€4,557 | +13.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €304 | €103 | -€201 | -66.2% |
| Recurring financial charges | 65 | €304 | €103 | -€201 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | €32,632 | €37,392 | +€4,761 | +14.6% |
| Income taxes | 67/77 | €4,708 | €8,482 | +€3,774 | +80.2% |
| Profit (loss) for the period | 9904 | €27,924 | €28,911 | +€987 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,924 | €28,911 | +€987 | +3.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.