SGE 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.
SGE Consulting
Largest movements
- Cash -€22,145
down €22,145 (-14.3%), from €155,071 to €132,925
mainly Other debts (-€175,232) and Deferred charges and accrued income (-€889)
- Receivables within one year -€7,587
down €7,587 (-20.4%), from €37,247 to €29,661
of which Other amounts receivable: -€5,986
- Tangible fixed assets -€3,360
down €3,360 (-36.2%), from €9,281 to €5,920
of which Furniture and vehicles: -€2,747
- Other debts -€175,232
down €175,232 (-100.0%), from €175,294 to €62
- Profit (loss) carried forward +€127,009
up €127,009, from €0 to €127,009
- Tax, wage and social debts +€13,980
up €13,980 (+74.3%), from €18,824 to €32,804
- Trade debts +€2,927
up €2,927 (+88.9%), from €3,291 to €6,218
- Gross operating margin +€42,310
up €42,310 (+32.7%), from €129,404 to €171,714
- Taxes +€11,597
up €11,597 (+39.4%), from €29,426 to €41,023
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 | €217,041 | €184,839 | -€32,203 | -14.8% |
| Fixed assets | 21/28 | €9,281 | €5,920 | -€3,360 | -36.2% |
| Tangible fixed assets | 22/27 | €9,281 | €5,920 | -€3,360 | -36.2% |
| Plant, machinery and equipment | 23 | €2,511 | €2,241 | -€270 | -10.7% |
| Furniture and vehicles | 24 | €3,968 | €1,221 | -€2,747 | -69.2% |
| Other tangible fixed assets | 26 | €2,801 | €2,458 | -€343 | -12.2% |
| Current assets | 29/58 | €207,761 | €178,918 | -€28,842 | -13.9% |
| Amounts receivable within one year | 40/41 | €37,247 | €29,661 | -€7,587 | -20.4% |
| Trade receivables | 40 | €31,000 | €29,399 | -€1,600 | -5.2% |
| Other amounts receivable | 41 | €6,247 | €261 | -€5,986 | -95.8% |
| Current investments | 50/53 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €155,071 | €132,925 | -€22,145 | -14.3% |
| Deferred charges and accrued income | 490/1 | €443 | €1,332 | +€889 | +201% |
| Total equity and liabilities | 10/49 | €217,041 | €184,839 | -€32,203 | -14.8% |
| Equity | 10/15 | €18,697 | €145,706 | +€127,009 | +679% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97 | €97 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €97 | €97 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €127,009 | +€127,009 | |
| Amounts payable | 17/49 | €198,345 | €39,133 | -€159,212 | -80.3% |
| Amounts payable within one year | 42/48 | €198,259 | €39,133 | -€159,126 | -80.3% |
| Financial debts | 43 | €849 | €48 | -€801 | -94.3% |
| Credit institutions | 430/8 | €849 | €48 | -€801 | -94.3% |
| Trade debts | 44 | €3,291 | €6,218 | +€2,927 | +88.9% |
| Suppliers | 440/4 | €3,291 | €6,218 | +€2,927 | +88.9% |
| Taxes, remuneration and social security | 45 | €18,824 | €32,804 | +€13,980 | +74.3% |
| Taxes | 450/3 | €18,824 | €32,804 | +€13,980 | +74.3% |
| Other amounts payable | 47/48 | €175,294 | €62 | -€175,232 | -100.0% |
| Accrued charges and deferred income | 492/3 | €86 | €0 | -€86 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,522 | €3,360 | -€161 | -4.6% |
| Other operating charges | 640/8 | €1,220 | €1,473 | +€254 | +20.8% |
| Gross operating margin | 9900 | €129,404 | €171,714 | +€42,310 | +32.7% |
| Operating profit (loss) | 9901 | €124,663 | €166,881 | +€42,218 | +33.9% |
| Financial income | 75/76B | €317 | €1,693 | +€1,376 | +433% |
| Recurring financial income | 75 | €317 | €1,693 | +€1,376 | +433% |
| Financial charges | 65/66B | €565 | €541 | -€24 | -4.2% |
| Recurring financial charges | 65 | €565 | €541 | -€24 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €124,415 | €168,033 | +€43,618 | +35.1% |
| Income taxes | 67/77 | €29,426 | €41,023 | +€11,597 | +39.4% |
| Profit (loss) for the period | 9904 | €94,988 | €127,009 | +€32,021 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €94,988 | €127,009 | +€32,021 | +33.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.