SEXTANT 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.
SEXTANT CONSULTING
Largest movements
- Tangible fixed assets -€1,561
down €1,561 (-22.6%), from €6,905 to €5,343
- Deferred charges and accrued income -€1,127
down €1,127 (-31.2%), from €3,617 to €2,489
- Receivables within one year +€1,015
up €1,015 (+130%), from €782 to €1,796
- Cash -€920
down €920 (-5.0%), from €18,551 to €17,631
mainly Net result for the year (-€7,747) and Receivables within one year (-€1,015)
- Profit (loss) carried forward -€7,747
down €7,747 (-143%), from -€5,403 to -€13,150
- Trade debts +€2,869
up €2,869 (+677%), from €424 to €3,293
- Other debts +€1,498
up €1,498 (+29.0%), from €5,164 to €6,662
- Tax, wage and social debts +€761
up €761 (+59.2%), from €1,285 to €2,046
- Gross operating margin -€16,174
down €16,174, from €11,415 to -€4,758
- Taxes -€3,782
down €3,782 (-93.9%), from €4,025 to €244
- Depreciation -€1,247
down €1,247 (-44.0%), from €2,834 to €1,586
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 | €30,129 | €27,510 | -€2,619 | -8.7% |
| Fixed assets | 21/28 | €7,180 | €5,593 | -€1,586 | -22.1% |
| Intangible fixed assets | 21 | €275 | €250 | -€25 | -9.1% |
| Tangible fixed assets | 22/27 | €6,905 | €5,343 | -€1,561 | -22.6% |
| Plant, machinery and equipment | 23 | €6,905 | €5,343 | -€1,561 | -22.6% |
| Current assets | 29/58 | €22,949 | €21,917 | -€1,033 | -4.5% |
| Amounts receivable within one year | 40/41 | €782 | €1,796 | +€1,015 | +130% |
| Trade receivables | 40 | €782 | €1,796 | +€1,015 | +130% |
| Cash at bank and in hand | 54/58 | €18,551 | €17,631 | -€920 | -5.0% |
| Deferred charges and accrued income | 490/1 | €3,617 | €2,489 | -€1,127 | -31.2% |
| Total equity and liabilities | 10/49 | €30,129 | €27,510 | -€2,619 | -8.7% |
| Equity | 10/15 | €23,257 | €15,510 | -€7,747 | -33.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €13,660 | €13,660 | = | 0.0% |
| Distributable reserves | 133 | €13,660 | €13,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,403 | -€13,150 | -€7,747 | -143% |
| Amounts payable | 17/49 | €6,872 | €12,001 | +€5,128 | +74.6% |
| Amounts payable within one year | 42/48 | €6,872 | €12,001 | +€5,128 | +74.6% |
| Trade debts | 44 | €424 | €3,293 | +€2,869 | +677% |
| Suppliers | 440/4 | €424 | €3,293 | +€2,869 | +677% |
| Taxes, remuneration and social security | 45 | €1,285 | €2,046 | +€761 | +59.2% |
| Taxes | 450/3 | €1,285 | €2,046 | +€761 | +59.2% |
| Other amounts payable | 47/48 | €5,164 | €6,662 | +€1,498 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,834 | €1,586 | -€1,247 | -44.0% |
| Other operating charges | 640/8 | €343 | €295 | -€48 | -14.1% |
| Gross operating margin | 9900 | €11,415 | -€4,758 | -€16,174 | |
| Operating profit (loss) | 9901 | €8,238 | -€6,640 | -€14,878 | |
| Financial income | 75/76B | €3 | €3 | -€0 | -8.0% |
| Recurring financial income | 75 | €3 | €3 | -€0 | -8.0% |
| Financial charges | 65/66B | €789 | €867 | +€78 | +9.9% |
| Recurring financial charges | 65 | €789 | €867 | +€78 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €7,453 | -€7,504 | -€14,957 | |
| Income taxes | 67/77 | €4,025 | €244 | -€3,782 | -93.9% |
| Profit (loss) for the period | 9904 | €3,428 | -€7,747 | -€11,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,428 | -€7,747 | -€11,175 |
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 26 October 2026 via checked.be.