SFI-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.
SFI-CONSULT
Largest movements
- Cash +€77,618
up €77,618 (+159.8%), from €48,581 to €126,199
mainly Net result for the year (+€78,118) and Tax, wage and social debts (+€12,434)
- Receivables within one year +€1,796
new in 2025: €1,796
of which Trade receivables: +€1,449
- Profit (loss) carried forward +€78,118
up €78,118 (+224.1%), from €34,855 to €112,973
- Tax, wage and social debts +€12,434
up €12,434 (+68.9%), from €18,037 to €30,472
- Debts after one year -€11,234
down €11,234 (-37.6%), from €29,916 to €18,682
- Gross operating margin +€61,227
up €61,227 (+122.1%), from €50,151 to €111,378
- Taxes +€11,597
up €11,597 (+126.8%), from €9,148 to €20,745
- Depreciation +€5,489
up €5,489 (+106.4%), from €5,160 to €10,649
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 | €94,344 | €173,461 | +€79,117 | +83.9% |
| Fixed assets | 21/28 | €45,212 | €44,325 | -€886 | -2.0% |
| Tangible fixed assets | 22/27 | €45,212 | €44,325 | -€886 | -2.0% |
| Plant, machinery and equipment | 23 | - | €621 | +€621 | |
| Furniture and vehicles | 24 | €45,212 | €43,704 | -€1,507 | -3.3% |
| Current assets | 29/58 | €49,132 | €129,136 | +€80,003 | +162.8% |
| Amounts receivable within one year | 40/41 | - | €1,796 | +€1,796 | |
| Trade receivables | 40 | - | €1,449 | +€1,449 | |
| Other amounts receivable | 41 | - | €347 | +€347 | |
| Cash at bank and in hand | 54/58 | €48,581 | €126,199 | +€77,618 | +159.8% |
| Deferred charges and accrued income | 490/1 | €551 | €1,141 | +€590 | +106.9% |
| Total equity and liabilities | 10/49 | €94,344 | €173,461 | +€79,117 | +83.9% |
| Equity | 10/15 | €34,955 | €113,073 | +€78,118 | +223.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,855 | €112,973 | +€78,118 | +224.1% |
| Amounts payable | 17/49 | €59,388 | €60,388 | +€1,000 | +1.7% |
| Amounts payable after more than one year | 17 | €29,916 | €18,682 | -€11,234 | -37.6% |
| Financial debts | 170/4 | €29,916 | €18,682 | -€11,234 | -37.6% |
| Amounts payable within one year | 42/48 | €29,472 | €41,706 | +€12,234 | +41.5% |
| Current portion of amounts payable after more than one year | 42 | €10,816 | €11,234 | +€418 | +3.9% |
| Trade debts | 44 | €106 | - | -€106 | |
| Suppliers | 440/4 | €106 | - | -€106 | |
| Taxes, remuneration and social security | 45 | €18,037 | €30,472 | +€12,434 | +68.9% |
| Taxes | 450/3 | €18,037 | €30,472 | +€12,434 | +68.9% |
| Other amounts payable | 47/48 | €513 | - | -€513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,160 | €10,649 | +€5,489 | +106.4% |
| Other operating charges | 640/8 | €95 | €387 | +€293 | +308.6% |
| Gross operating margin | 9900 | €50,151 | €111,378 | +€61,227 | +122.1% |
| Operating profit (loss) | 9901 | €44,896 | €100,342 | +€55,445 | +123.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €893 | €1,482 | +€589 | +65.9% |
| Recurring financial charges | 65 | €893 | €1,482 | +€589 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | €44,003 | €98,863 | +€54,860 | +124.7% |
| Income taxes | 67/77 | €9,148 | €20,745 | +€11,597 | +126.8% |
| Profit (loss) for the period | 9904 | €34,855 | €78,118 | +€43,262 | +124.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,855 | €78,118 | +€43,262 | +124.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.