Senior Consult: 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.
Senior Consult
Largest movements
- Receivables within one year +€148,814
up €148,814 (+134%), from €111,186 to €260,000
of which Other amounts receivable: +€166,964
- Reserves +€128,070
up €128,070 (+140%), from €91,363 to €219,432
of which Distributable reserves: +€128,070
- Short-term financial debts +€10,434
up €10,434 (+247%), from €4,226 to €14,660
- Other debts +€4,428
new in 2025: €4,428
- Tax, wage and social debts +€3,321
up €3,321 (+40.7%), from €8,160 to €11,481
- Gross operating margin +€154,866
up €154,866 (+888%), from €17,445 to €172,311
- Taxes +€39,183
up €39,183 (+907%), from €4,318 to €43,502
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 | €129,989 | €277,364 | +€147,375 | +113% |
| Current assets | 29/58 | €129,989 | €277,364 | +€147,375 | +113% |
| Amounts receivable within one year | 40/41 | €111,186 | €260,000 | +€148,814 | +134% |
| Trade receivables | 40 | €18,150 | - | -€18,150 | |
| Other amounts receivable | 41 | €93,036 | €260,000 | +€166,964 | +179% |
| Cash at bank and in hand | 54/58 | €18,804 | €17,297 | -€1,507 | -8.0% |
| Deferred charges and accrued income | 490/1 | - | €67 | +€67 | |
| Total equity and liabilities | 10/49 | €129,989 | €277,364 | +€147,375 | +113% |
| Equity | 10/15 | €109,955 | €238,024 | +€128,070 | +116% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €91,363 | €219,432 | +€128,070 | +140% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €89,504 | €217,573 | +€128,070 | +143% |
| Amounts payable | 17/49 | €20,035 | €39,340 | +€19,306 | +96.4% |
| Amounts payable within one year | 42/48 | €20,035 | €39,340 | +€19,306 | +96.4% |
| Financial debts | 43 | €4,226 | €14,660 | +€10,434 | +247% |
| Credit institutions | 430/8 | €4,226 | €14,660 | +€10,434 | +247% |
| Trade debts | 44 | €7,648 | €8,771 | +€1,123 | +14.7% |
| Suppliers | 440/4 | €7,648 | €8,771 | +€1,123 | +14.7% |
| Taxes, remuneration and social security | 45 | €8,160 | €11,481 | +€3,321 | +40.7% |
| Taxes | 450/3 | €8,160 | €11,481 | +€3,321 | +40.7% |
| Other amounts payable | 47/48 | - | €4,428 | +€4,428 | |
| Gross operating margin | 9900 | €17,445 | €172,311 | +€154,866 | +888% |
| Operating profit (loss) | 9901 | €17,445 | €172,311 | +€154,866 | +888% |
| Financial income | 75/76B | €856 | - | -€856 | |
| Recurring financial income | 75 | €856 | - | -€856 | |
| Financial charges | 65/66B | €443 | €740 | +€296 | +66.8% |
| Recurring financial charges | 65 | €443 | €740 | +€296 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | €17,858 | €171,571 | +€153,713 | +861% |
| Income taxes | 67/77 | €4,318 | €43,502 | +€39,183 | +907% |
| Profit (loss) for the period | 9904 | €13,539 | €128,070 | +€114,530 | +846% |
| Profit (loss) for the period to be appropriated | 9905 | €13,539 | €128,070 | +€114,530 | +846% |
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 19 October 2026 via checked.be.