SFF CONSULTING: what changed
Two fiscal 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.
SFF CONSULTING
Largest movements
- Cash +€36,392
up €36,392 (+70.9%), from €51,296 to €87,688
mainly Net result for the year (+€28,690) and Receivables within one year (+€6,725)
- Receivables within one year -€6,725
down €6,725 (-33.3%), from €20,201 to €13,476
- Reserves +€28,374
up €28,374 (+52.7%), from €53,862 to €82,236
- Gross operating margin +€11,319
up €11,319 (+37.4%), from €30,239 to €41,558
- Taxes +€2,997
up €2,997 (+32.1%), from €9,337 to €12,334
- Depreciation -€440
down €440 (-68.8%), from €640 to €200
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.
Cash bridge derived
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 | €72,762 | €102,003 | +€29,241 | +40.2% |
| Fixed assets | 21/28 | €200 | - | -€200 | |
| Tangible fixed assets | 22/27 | €200 | - | -€200 | |
| Furniture and vehicles | 24 | €200 | - | -€200 | |
| Current assets | 29/58 | €72,562 | €102,003 | +€29,441 | +40.6% |
| Amounts receivable within one year | 40/41 | €20,201 | €13,476 | -€6,725 | -33.3% |
| Trade receivables | 40 | €20,201 | €13,476 | -€6,725 | -33.3% |
| Cash at bank and in hand | 54/58 | €51,296 | €87,688 | +€36,392 | +70.9% |
| Deferred charges and accrued income | 490/1 | €1,065 | €839 | -€226 | -21.2% |
| Total equity and liabilities | 10/49 | €72,762 | €102,003 | +€29,241 | +40.2% |
| Equity | 10/15 | €57,461 | €86,150 | +€28,689 | +49.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €53,862 | €82,236 | +€28,374 | +52.7% |
| Distributable reserves | 133 | €53,862 | €82,236 | +€28,374 | +52.7% |
| Profit (loss) carried forward | 14 | €599 | €914 | +€315 | +52.6% |
| Amounts payable | 17/49 | €15,301 | €15,853 | +€552 | +3.6% |
| Amounts payable within one year | 42/48 | €15,301 | €15,603 | +€302 | +2.0% |
| Trade debts | 44 | €745 | €831 | +€86 | +11.5% |
| Suppliers | 440/4 | €745 | €831 | +€86 | +11.5% |
| Taxes, remuneration and social security | 45 | €13,331 | €13,557 | +€226 | +1.7% |
| Taxes | 450/3 | €13,331 | €13,557 | +€226 | +1.7% |
| Other amounts payable | 47/48 | €1,225 | €1,215 | -€10 | -0.8% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €640 | €200 | -€440 | -68.8% |
| Other operating charges | 640/8 | €219 | €227 | +€8 | +3.7% |
| Gross operating margin | 9900 | €30,239 | €41,558 | +€11,319 | +37.4% |
| Operating profit (loss) | 9901 | €29,380 | €41,131 | +€11,751 | +40.0% |
| Financial charges | 65/66B | €56 | €107 | +€51 | +91.1% |
| Recurring financial charges | 65 | €56 | €107 | +€51 | +91.1% |
| Profit (loss) for the period before taxes | 9903 | €29,324 | €41,024 | +€11,700 | +39.9% |
| Income taxes | 67/77 | €9,337 | €12,334 | +€2,997 | +32.1% |
| Profit (loss) for the period | 9904 | €19,987 | €28,690 | +€8,703 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,987 | €28,690 | +€8,703 | +43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.