SF 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.
SF CONSULTING
Largest movements
- Receivables within one year +€12,387
up €12,387 (+20.6%), from €60,230 to €72,617
of which Other amounts receivable: +€12,387
- Cash -€2,427
down €2,427 (-57.7%), from €4,207 to €1,779
mainly Current portion of long-term debt (-€13,200) and Receivables within one year (-€12,387)
- Reserves +€18,670
up €18,670 (+77.9%), from €23,972 to €42,642
- Current portion of long-term debt -€13,200
down €13,200 (-100%), from €13,200 to €0
- Tax, wage and social debts +€4,219
up €4,219 (+35.2%), from €11,991 to €16,210
of which Taxes: +€3,451
- Other operating charges -€22,599
down €22,599 (-94.5%), from €23,910 to €1,311
- Turnover +€17,940
up €17,940 (+18.1%), from €98,865 to €116,805
- Purchases and services +€7,452
up €7,452 (+9.7%), from €76,683 to €84,134
- Financial charges +€6,163
up €6,163 (+679%), from €907 to €7,071
- Gross operating margin +€5,215
up €5,215 (+16.6%), from €31,396 to €36,612
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 | €66,115 | €76,502 | +€10,387 | +15.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €66,115 | €76,502 | +€10,387 | +15.7% |
| Amounts receivable within one year | 40/41 | €60,230 | €72,617 | +€12,387 | +20.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €60,230 | €72,617 | +€12,387 | +20.6% |
| Cash at bank and in hand | 54/58 | €4,207 | €1,779 | -€2,427 | -57.7% |
| Deferred charges and accrued income | 490/1 | €1,679 | €2,106 | +€427 | +25.4% |
| Total equity and liabilities | 10/49 | €66,115 | €76,502 | +€10,387 | +15.7% |
| Equity | 10/15 | €36,372 | €55,042 | +€18,670 | +51.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,972 | €42,642 | +€18,670 | +77.9% |
| Distributable reserves | 133 | €23,972 | €42,642 | +€18,670 | +77.9% |
| Amounts payable | 17/49 | €29,744 | €21,461 | -€8,283 | -27.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,744 | €21,461 | -€8,283 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €13,200 | €0 | -€13,200 | -100% |
| Trade debts | 44 | €4,553 | €5,251 | +€698 | +15.3% |
| Suppliers | 440/4 | €4,553 | €5,251 | +€698 | +15.3% |
| Taxes, remuneration and social security | 45 | €11,991 | €16,210 | +€4,219 | +35.2% |
| Taxes | 450/3 | €10,991 | €14,442 | +€3,451 | +31.4% |
| Remuneration and social security | 454/9 | €1,000 | €1,768 | +€768 | +76.8% |
| Turnover | 70 | €98,865 | €116,805 | +€17,940 | +18.1% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,683 | €84,134 | +€7,452 | +9.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €23,910 | €1,311 | -€22,599 | -94.5% |
| Gross operating margin | 9900 | €31,396 | €36,612 | +€5,215 | +16.6% |
| Operating profit (loss) | 9901 | €7,486 | €35,300 | +€27,814 | +372% |
| Financial income | 75/76B | €252 | €82 | -€169 | -67.3% |
| Recurring financial income | 75 | €252 | €82 | -€169 | -67.3% |
| Financial charges | 65/66B | €907 | €7,071 | +€6,163 | +679% |
| Recurring financial charges | 65 | €907 | €7,071 | +€6,163 | +679% |
| Profit (loss) for the period before taxes | 9903 | €6,830 | €28,312 | +€21,482 | +314% |
| Income taxes | 67/77 | €5,215 | €9,642 | +€4,426 | +84.9% |
| Profit (loss) for the period | 9904 | €1,615 | €18,670 | +€17,055 | +1,056% |
| Profit (loss) for the period to be appropriated | 9905 | €1,615 | €18,670 | +€17,055 | +1,056% |
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 27 October 2026 via checked.be.