SGCT 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.
SGCT Consulting
Largest movements
- Tangible fixed assets +€2,285
new in 2025: €2,285
of which Furniture and vehicles: +€1,430
- Cash -€1,961
down €1,961 (-11.8%), from €16,648 to €14,687
mainly Debts after one year (-€12,970) and Investment in fixed assets (net) (-€2,906)
- Profit (loss) carried forward +€16,682
up €16,682 (+101%), from €16,475 to €33,157
- Debts after one year -€12,970
down €12,970 (-13.2%), from €98,567 to €85,597
- Tax, wage and social debts -€1,888
down €1,888 (-15.2%), from €12,383 to €10,495
of which Taxes: -€1,251
- Gross operating margin +€2,819
up €2,819 (+11.3%), from €24,875 to €27,694
- Taxes +€1,685
up €1,685 (+33.3%), from €5,066 to €6,751
- Depreciation +€621
new in 2025: €621
- Financial charges +€457
up €457 (+15.0%), from €3,039 to €3,497
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 | €146,954 | €148,458 | +€1,505 | +1.0% |
| Fixed assets | 21/28 | €120,000 | €122,285 | +€2,285 | +1.9% |
| Tangible fixed assets | 22/27 | - | €2,285 | +€2,285 | |
| Plant, machinery and equipment | 23 | - | €855 | +€855 | |
| Furniture and vehicles | 24 | - | €1,430 | +€1,430 | |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €26,954 | €26,174 | -€780 | -2.9% |
| Amounts receivable within one year | 40/41 | €10,306 | €11,487 | +€1,181 | +11.5% |
| Trade receivables | 40 | €10,306 | €11,487 | +€1,181 | +11.5% |
| Cash at bank and in hand | 54/58 | €16,648 | €14,687 | -€1,961 | -11.8% |
| Total equity and liabilities | 10/49 | €146,954 | €148,458 | +€1,505 | +1.0% |
| Equity | 10/15 | €18,475 | €35,157 | +€16,682 | +90.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,475 | €33,157 | +€16,682 | +101% |
| Amounts payable | 17/49 | €128,479 | €113,301 | -€15,178 | -11.8% |
| Amounts payable after more than one year | 17 | €98,567 | €85,597 | -€12,970 | -13.2% |
| Financial debts | 170/4 | €98,567 | €85,597 | -€12,970 | -13.2% |
| Amounts payable within one year | 42/48 | €28,604 | €27,440 | -€1,164 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €13,452 | €14,027 | +€575 | +4.3% |
| Trade debts | 44 | €2,769 | €2,918 | +€149 | +5.4% |
| Suppliers | 440/4 | €2,769 | €2,918 | +€149 | +5.4% |
| Taxes, remuneration and social security | 45 | €12,383 | €10,495 | -€1,888 | -15.2% |
| Taxes | 450/3 | €11,501 | €10,250 | -€1,251 | -10.9% |
| Remuneration and social security | 454/9 | €882 | €245 | -€637 | -72.2% |
| Accrued charges and deferred income | 492/3 | €1,307 | €264 | -€1,043 | -79.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €621 | +€621 | |
| Other operating charges | 640/8 | €295 | €143 | -€152 | -51.4% |
| Gross operating margin | 9900 | €24,875 | €27,694 | +€2,819 | +11.3% |
| Operating profit (loss) | 9901 | €24,580 | €26,930 | +€2,350 | +9.6% |
| Financial charges | 65/66B | €3,039 | €3,497 | +€457 | +15.0% |
| Recurring financial charges | 65 | €3,039 | €3,497 | +€457 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €21,541 | €23,433 | +€1,892 | +8.8% |
| Income taxes | 67/77 | €5,066 | €6,751 | +€1,685 | +33.3% |
| Profit (loss) for the period | 9904 | €16,475 | €16,682 | +€207 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,475 | €16,682 | +€207 | +1.3% |
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 15 October 2026 via checked.be.