SH Impact 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.
SH Impact Consulting
Largest movements
- Tangible fixed assets +€12,599
up €12,599 (+92.9%), from €13,563 to €26,162
- Receivables within one year +€10,246
up €10,246 (+1,566%), from €654 to €10,900
of which Trade receivables: +€10,900
- Cash -€9,233
down €9,233 (-62.1%), from €14,871 to €5,638
mainly Investment in fixed assets (net) (-€19,543) and Receivables within one year (-€10,246)
- Other debts +€6,756
up €6,756 (+288%), from €2,346 to €9,102
- Profit (loss) carried forward +€3,832
up €3,832, from -€364 to €3,468
- Tax, wage and social debts +€3,103
up €3,103 (+48.8%), from €6,363 to €9,466
- Gross operating margin +€3,230
up €3,230 (+27.7%), from €11,660 to €14,890
- Depreciation +€1,419
up €1,419 (+25.7%), from €5,525 to €6,944
- Taxes +€605
up €605 (+22.7%), from €2,666 to €3,271
- Other operating charges +€426
up €426 (+158%), from €270 to €696
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 | €29,088 | €42,700 | +€13,612 | +46.8% |
| Fixed assets | 21/28 | €13,563 | €26,162 | +€12,599 | +92.9% |
| Tangible fixed assets | 22/27 | €13,563 | €26,162 | +€12,599 | +92.9% |
| Furniture and vehicles | 24 | €13,563 | €26,162 | +€12,599 | +92.9% |
| Current assets | 29/58 | €15,525 | €16,538 | +€1,013 | +6.5% |
| Amounts receivable within one year | 40/41 | €654 | €10,900 | +€10,246 | +1,566% |
| Trade receivables | 40 | - | €10,900 | +€10,900 | |
| Other amounts receivable | 41 | €654 | - | -€654 | |
| Cash at bank and in hand | 54/58 | €14,871 | €5,638 | -€9,233 | -62.1% |
| Total equity and liabilities | 10/49 | €29,088 | €42,700 | +€13,612 | +46.8% |
| Equity | 10/15 | €19,636 | €23,468 | +€3,832 | +19.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€364 | €3,468 | +€3,832 | |
| Amounts payable | 17/49 | €9,452 | €19,232 | +€9,780 | +103% |
| Amounts payable within one year | 42/48 | €9,452 | €19,232 | +€9,780 | +103% |
| Trade debts | 44 | €743 | €663 | -€79 | -10.7% |
| Suppliers | 440/4 | €743 | €663 | -€79 | -10.7% |
| Taxes, remuneration and social security | 45 | €6,363 | €9,466 | +€3,103 | +48.8% |
| Taxes | 450/3 | €6,363 | €9,466 | +€3,103 | +48.8% |
| Other amounts payable | 47/48 | €2,346 | €9,102 | +€6,756 | +288% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,525 | €6,944 | +€1,419 | +25.7% |
| Other operating charges | 640/8 | €270 | €696 | +€426 | +158% |
| Gross operating margin | 9900 | €11,660 | €14,890 | +€3,230 | +27.7% |
| Operating profit (loss) | 9901 | €5,865 | €7,251 | +€1,385 | +23.6% |
| Financial income | 75/76B | €2 | €19 | +€17 | +940% |
| Recurring financial income | 75 | €2 | €19 | +€17 | +940% |
| Financial charges | 65/66B | €132 | €167 | +€35 | +26.3% |
| Recurring financial charges | 65 | €132 | €167 | +€35 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €5,735 | €7,103 | +€1,368 | +23.8% |
| Income taxes | 67/77 | €2,666 | €3,271 | +€605 | +22.7% |
| Profit (loss) for the period | 9904 | €3,069 | €3,832 | +€763 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,069 | €3,832 | +€763 | +24.9% |
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 29 October 2026 via checked.be.