Segesta 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.
Segesta Consulting
Largest movements
- Cash -€19,270
down €19,270 (-60.5%), from €31,859 to €12,589
mainly Contributions, distributions and other (-€33,063) and Receivables within one year (-€12,024)
- Tangible fixed assets -€13,484
down €13,484 (-28.8%), from €46,873 to €33,389
of which Furniture and vehicles: -€8,216
- Receivables within one year +€12,024
up €12,024 (+80.7%), from €14,895 to €26,919
of which Trade receivables: +€12,863
- Tax, wage and social debts -€9,319
down €9,319 (-48.3%), from €19,302 to €9,982
of which Taxes: -€11,759
- Debts after one year -€8,159
down €8,159 (-49.0%), from €16,665 to €8,506
- Other debts -€2,443
down €2,443 (-8.5%), from €28,872 to €26,429
- Trade debts -€1,567
down €1,567 (-31.1%), from €5,046 to €3,478
- Financial income -€13,641
no longer reported in 2025 (was €13,641)
of which Financial income: -€13,641
- Gross operating margin +€5,031
up €5,031 (+9.0%), from €55,795 to €60,826
- Depreciation +€1,547
up €1,547 (+10.9%), from €14,139 to €15,686
- Taxes -€1,161
down €1,161 (-10.4%), from €11,121 to €9,960
- Financial charges -€931
down €931 (-41.9%), from €2,221 to €1,291
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 | €96,311 | €75,155 | -€21,156 | -22.0% |
| Fixed assets | 21/28 | €46,873 | €33,389 | -€13,484 | -28.8% |
| Tangible fixed assets | 22/27 | €46,873 | €33,389 | -€13,484 | -28.8% |
| Land and buildings | 22 | €1,030 | €515 | -€515 | -50.0% |
| Plant, machinery and equipment | 23 | €14,220 | €9,467 | -€4,752 | -33.4% |
| Furniture and vehicles | 24 | €31,624 | €23,407 | -€8,216 | -26.0% |
| Current assets | 29/58 | €49,438 | €41,766 | -€7,673 | -15.5% |
| Amounts receivable within one year | 40/41 | €14,895 | €26,919 | +€12,024 | +80.7% |
| Trade receivables | 40 | €13,991 | €26,854 | +€12,863 | +91.9% |
| Other amounts receivable | 41 | €904 | €65 | -€839 | -92.8% |
| Cash at bank and in hand | 54/58 | €31,859 | €12,589 | -€19,270 | -60.5% |
| Deferred charges and accrued income | 490/1 | €2,685 | €2,258 | -€427 | -15.9% |
| Total equity and liabilities | 10/49 | €96,311 | €75,155 | -€21,156 | -22.0% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €77,711 | €56,555 | -€21,156 | -27.2% |
| Amounts payable after more than one year | 17 | €16,665 | €8,506 | -€8,159 | -49.0% |
| Financial debts | 170/4 | €16,665 | €8,506 | -€8,159 | -49.0% |
| Amounts payable within one year | 42/48 | €61,046 | €48,049 | -€12,997 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €7,827 | €8,159 | +€332 | +4.2% |
| Trade debts | 44 | €5,046 | €3,478 | -€1,567 | -31.1% |
| Suppliers | 440/4 | €5,046 | €3,478 | -€1,567 | -31.1% |
| Taxes, remuneration and social security | 45 | €19,302 | €9,982 | -€9,319 | -48.3% |
| Taxes | 450/3 | €19,302 | €7,542 | -€11,759 | -60.9% |
| Remuneration and social security | 454/9 | - | €2,440 | +€2,440 | |
| Other amounts payable | 47/48 | €28,872 | €26,429 | -€2,443 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,139 | €15,686 | +€1,547 | +10.9% |
| Other operating charges | 640/8 | €1,717 | €826 | -€891 | -51.9% |
| Gross operating margin | 9900 | €55,795 | €60,826 | +€5,031 | +9.0% |
| Operating profit (loss) | 9901 | €39,939 | €44,314 | +€4,375 | +11.0% |
| Financial income | 75/76B | €13,641 | - | -€13,641 | |
| Recurring financial income | 75 | €13,641 | - | -€13,641 | |
| Non-recurring financial income | 76B | €13,641 | - | -€13,641 | |
| Financial charges | 65/66B | €2,221 | €1,291 | -€931 | -41.9% |
| Recurring financial charges | 65 | €2,221 | €1,291 | -€931 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €51,359 | €43,023 | -€8,336 | -16.2% |
| Income taxes | 67/77 | €11,121 | €9,960 | -€1,161 | -10.4% |
| Profit (loss) for the period | 9904 | €40,238 | €33,063 | -€7,174 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,238 | €33,063 | -€7,174 | -17.8% |
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 24 October 2026 via checked.be.