SERENDIPITY 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.
SERENDIPITY CONSULTING
Largest movements
- Cash +€35,403
up €35,403 (+142%), from €24,893 to €60,296
mainly Net result for the year (+€26,474) and Other debts (+€14,704)
- Tangible fixed assets -€1,476
down €1,476 (-45.6%), from €3,235 to €1,759
- Profit (loss) carried forward +€19,246
up €19,246, from -€8,686 to €10,560
- Other debts +€14,704
up €14,704 (+48.5%), from €30,296 to €45,000
- Tax, wage and social debts +€5,351
up €5,351, from €0 to €5,351
- Reserves -€5,000
down €5,000 (-100%), from €5,000 to €0
- Gross operating margin +€40,987
up €40,987, from -€6,389 to €34,598
- Taxes +€4,611
up €4,611 (+623%), from €740 to €5,351
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 | €28,128 | €62,417 | +€34,288 | +122% |
| Fixed assets | 21/28 | €3,235 | €1,759 | -€1,476 | -45.6% |
| Tangible fixed assets | 22/27 | €3,235 | €1,759 | -€1,476 | -45.6% |
| Furniture and vehicles | 24 | €3,235 | €1,759 | -€1,476 | -45.6% |
| Current assets | 29/58 | €24,893 | €60,658 | +€35,765 | +144% |
| Amounts receivable within one year | 40/41 | €0 | €231 | +€231 | |
| Other amounts receivable | 41 | €0 | €231 | +€231 | |
| Cash at bank and in hand | 54/58 | €24,893 | €60,296 | +€35,403 | +142% |
| Deferred charges and accrued income | 490/1 | - | €130 | +€130 | |
| Total equity and liabilities | 10/49 | €28,128 | €62,417 | +€34,288 | +122% |
| Equity | 10/15 | -€2,186 | €12,060 | +€14,246 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €5,000 | €0 | -€5,000 | -100% |
| Distributable reserves | 133 | €5,000 | €0 | -€5,000 | -100% |
| Profit (loss) carried forward | 14 | -€8,686 | €10,560 | +€19,246 | |
| Amounts payable | 17/49 | €30,314 | €50,356 | +€20,042 | +66.1% |
| Amounts payable within one year | 42/48 | €30,314 | €50,356 | +€20,042 | +66.1% |
| Trade debts | 44 | €18 | €6 | -€13 | -69.3% |
| Suppliers | 440/4 | €18 | €6 | -€13 | -69.3% |
| Taxes, remuneration and social security | 45 | €0 | €5,351 | +€5,351 | |
| Taxes | 450/3 | €0 | €5,351 | +€5,351 | |
| Other amounts payable | 47/48 | €30,296 | €45,000 | +€14,704 | +48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,897 | €2,203 | +€305 | +16.1% |
| Other operating charges | 640/8 | €425 | €420 | -€5 | -1.2% |
| Gross operating margin | 9900 | -€6,389 | €34,598 | +€40,987 | |
| Operating profit (loss) | 9901 | -€8,711 | €31,976 | +€40,687 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €162 | €151 | -€11 | -6.6% |
| Recurring financial charges | 65 | €162 | €151 | -€11 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,873 | €31,825 | +€40,698 | |
| Income taxes | 67/77 | €740 | €5,351 | +€4,611 | +623% |
| Profit (loss) for the period | 9904 | -€9,612 | €26,474 | +€36,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,612 | €26,474 | +€36,086 |
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 23 October 2026 via checked.be.