SELMO Consult: what changed
What changed
SELMO Consult
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€316,168
2024 · €292,405+€23,763
Equity
€2.5m
2024 · €2.2m+€316,168
Cash
€45,319
2024 · €51,337-€6,018
Balance sheet total
€3.0m
2024 · €2.9m+€101,481
Largest movements
Assets
- Receivables within one year +€166,915
up €166,915 (+25.9%), from €645,321 to €812,236
of which Other amounts receivable: +€171,832
- Current investments -€37,079
no longer reported in 2025 (was €37,079)
Equity and liabilities
- Reserves +€316,168
up €316,168 (+14.4%), from €2.2m to €2.5m
of which Distributable reserves: +€316,168
- Other debts -€138,609
down €138,609 (-54.2%), from €255,754 to €117,145
- Debts after one year -€52,959
down €52,959 (-20.6%), from €257,126 to €204,166
Income statement
- Gross operating margin +€31,194
up €31,194 (+6.5%), from €482,508 to €513,702
- Other operating charges +€11,849
up €11,849 (+309%), from €3,837 to €15,686
- Financial income +€6,999
up €6,999 (+24.7%), from €28,352 to €35,352
- Taxes +€5,255
up €5,255 (+3.8%), from €137,659 to €142,914
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€292,405
Gross operating margin
+€31,194
Depreciation
+€1,872
Other operating charges
-€11,849
Financial income
+€6,999
Financial charges
+€803
Taxes
-€5,255
Result 2025
€316,168
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€61,803
Investment
-€9,007
Financing
-€58,814
Cash 2024
€51,337
From operations (derived)
+€61,803
Net result for the year
+€316,168
Depreciation
+€71,397
Receivables within one year
-€166,915
Deferred charges and accrued income
-€2,974
Trade debts
-€20,191
Tax, wage and social debts
+€2,928
Other debts
-€138,609
Investment (derived)
-€9,007
Investment in fixed assets (net)
-€46,086
Current investments
+€37,079
Financing
-€58,814
Debts after one year
-€52,959
Current portion of long-term debt
-€5,855
Cash 2025
€45,319
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,883,335 | €2,984,817 | +€101,481 | +3.5% |
| Fixed assets | 21/28 | €2,132,844 | €2,107,533 | -€25,311 | -1.2% |
| Tangible fixed assets | 22/27 | €2,130,365 | €2,105,054 | -€25,311 | -1.2% |
| Land and buildings | 22 | €2,065,834 | €2,020,540 | -€45,295 | -2.2% |
| Plant, machinery and equipment | 23 | €2,721 | €2,380 | -€341 | -12.5% |
| Furniture and vehicles | 24 | €61,810 | €82,135 | +€20,324 | +32.9% |
| Financial fixed assets | 28 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €750,491 | €877,284 | +€126,793 | +16.9% |
| Amounts receivable within one year | 40/41 | €645,321 | €812,236 | +€166,915 | +25.9% |
| Trade receivables | 40 | €23,334 | €18,417 | -€4,917 | -21.1% |
| Other amounts receivable | 41 | €621,987 | €793,819 | +€171,832 | +27.6% |
| Current investments | 50/53 | €37,079 | - | -€37,079 | |
| Cash at bank and in hand | 54/58 | €51,337 | €45,319 | -€6,018 | -11.7% |
| Deferred charges and accrued income | 490/1 | €16,755 | €19,729 | +€2,974 | +17.8% |
| Total equity and liabilities | 10/49 | €2,883,335 | €2,984,817 | +€101,481 | +3.5% |
| Equity | 10/15 | €2,209,472 | €2,525,640 | +€316,168 | +14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,197,072 | €2,513,240 | +€316,168 | +14.4% |
| Tax-exempt reserves | 132 | €20,997 | €20,997 | = | 0.0% |
| Distributable reserves | 133 | €2,176,075 | €2,492,243 | +€316,168 | +14.5% |
| Amounts payable | 17/49 | €673,863 | €459,177 | -€214,686 | -31.9% |
| Amounts payable after more than one year | 17 | €257,126 | €204,166 | -€52,959 | -20.6% |
| Financial debts | 170/4 | €257,126 | €204,166 | -€52,959 | -20.6% |
| Amounts payable within one year | 42/48 | €398,678 | €236,951 | -€161,727 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €58,814 | €52,959 | -€5,855 | -10.0% |
| Trade debts | 44 | €42,443 | €22,252 | -€20,191 | -47.6% |
| Suppliers | 440/4 | €42,443 | €22,252 | -€20,191 | -47.6% |
| Taxes, remuneration and social security | 45 | €41,667 | €44,594 | +€2,928 | +7.0% |
| Taxes | 450/3 | €41,667 | €44,594 | +€2,928 | +7.0% |
| Other amounts payable | 47/48 | €255,754 | €117,145 | -€138,609 | -54.2% |
| Accrued charges and deferred income | 492/3 | €18,059 | €18,059 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,269 | €71,397 | -€1,872 | -2.6% |
| Other operating charges | 640/8 | €3,837 | €15,686 | +€11,849 | +309% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €482,508 | €513,702 | +€31,194 | +6.5% |
| Operating profit (loss) | 9901 | €405,402 | €426,619 | +€21,217 | +5.2% |
| Financial income | 75/76B | €28,352 | €35,352 | +€6,999 | +24.7% |
| Recurring financial income | 75 | €28,352 | €35,352 | +€6,999 | +24.7% |
| Financial charges | 65/66B | €3,691 | €2,888 | -€803 | -21.7% |
| Recurring financial charges | 65 | €3,691 | €2,888 | -€803 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €430,064 | €459,082 | +€29,019 | +6.7% |
| Income taxes | 67/77 | €137,659 | €142,914 | +€5,255 | +3.8% |
| Profit (loss) for the period | 9904 | €292,405 | €316,168 | +€23,763 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €292,405 | €316,168 | +€23,763 | +8.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.