SG 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.
SG CONSULTING
Largest movements
- Cash +€34,148
up €34,148 (+29.9%), from €114,087 to €148,236
mainly Net result for the year (+€29,091) and Tax, wage and social debts (+€13,906)
- Receivables within one year -€4,328
down €4,328 (-72.2%), from €5,990 to €1,662
of which Other amounts receivable: -€4,455
- Profit (loss) carried forward +€29,091
up €29,091 (+34.6%), from €84,094 to €113,185
- Tax, wage and social debts +€13,906
up €13,906 (+397%), from €3,500 to €17,406
of which Taxes: +€10,781
- Other debts -€11,676
down €11,676 (-54.0%), from €21,617 to €9,941
- Trade debts -€1,501
down €1,501 (-25.6%), from €5,867 to €4,366
- Gross operating margin -€22,826
down €22,826 (-30.8%), from €74,077 to €51,251
- Taxes +€19,146
up €19,146 (+862%), from €2,222 to €21,368
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 | €120,078 | €149,898 | +€29,820 | +24.8% |
| Current assets | 29/58 | €120,078 | €149,898 | +€29,820 | +24.8% |
| Amounts receivable within one year | 40/41 | €5,990 | €1,662 | -€4,328 | -72.2% |
| Trade receivables | 40 | €1,535 | €1,662 | +€127 | +8.3% |
| Other amounts receivable | 41 | €4,455 | - | -€4,455 | |
| Cash at bank and in hand | 54/58 | €114,087 | €148,236 | +€34,148 | +29.9% |
| Total equity and liabilities | 10/49 | €120,078 | €149,898 | +€29,820 | +24.8% |
| Equity | 10/15 | €89,094 | €118,185 | +€29,091 | +32.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,094 | €113,185 | +€29,091 | +34.6% |
| Amounts payable | 17/49 | €30,984 | €31,713 | +€729 | +2.4% |
| Amounts payable within one year | 42/48 | €30,984 | €31,713 | +€729 | +2.4% |
| Trade debts | 44 | €5,867 | €4,366 | -€1,501 | -25.6% |
| Suppliers | 440/4 | €5,867 | €4,366 | -€1,501 | -25.6% |
| Taxes, remuneration and social security | 45 | €3,500 | €17,406 | +€13,906 | +397% |
| Taxes | 450/3 | €3,500 | €14,281 | +€10,781 | +308% |
| Remuneration and social security | 454/9 | - | €3,125 | +€3,125 | |
| Other amounts payable | 47/48 | €21,617 | €9,941 | -€11,676 | -54.0% |
| Remuneration, social security and pensions | 62 | €46 | - | -€46 | |
| Other operating charges | 640/8 | €62 | €137 | +€75 | +121% |
| Gross operating margin | 9900 | €74,077 | €51,251 | -€22,826 | -30.8% |
| Operating profit (loss) | 9901 | €73,969 | €51,114 | -€22,855 | -30.9% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €897 | €674 | -€223 | -24.9% |
| Recurring financial charges | 65 | €897 | €674 | -€223 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €73,072 | €50,459 | -€22,613 | -30.9% |
| Income taxes | 67/77 | €2,222 | €21,368 | +€19,146 | +862% |
| Profit (loss) for the period | 9904 | €70,850 | €29,091 | -€41,758 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,850 | €29,091 | -€41,758 | -58.9% |
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 25 October 2026 via checked.be.