SHE CONSULT: what changed
Two fiscal 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.
SHE CONSULT
Largest movements
- Deferred charges and accrued income +€6,099
new in 2025: €6,099
- Tangible fixed assets -€3,002
down €3,002 (-48.2%), from €6,228 to €3,227
of which Other tangible fixed assets: -€2,679
- Cash -€1,010
down €1,010 (-4.8%), from €21,185 to €20,174
mainly Deferred charges and accrued income (-€6,099) and Net result for the year (-€1,247)
- Accrued charges and deferred income +€2,745
new in 2025: €2,745
- Trade debts +€1,781
up €1,781 (+3268.1%), from €55 to €1,836
- Profit (loss) carried forward -€1,247
down €1,247 (-10.0%), from €12,408 to €11,161
- Tax, wage and social debts -€857
down €857 (-100.0%), from €857 to €0
- Short-term financial debts -€540
no longer reported in 2025 (was €540)
- Purchases and services -€7,201
no longer reported in 2025 (was €7,201)
- Turnover -€2,930
no longer reported in 2025 (was €2,930)
- Gross operating margin -€2,651
down €2,651 (-49.2%), from €5,384 to €2,733
- Taxes -€337
down €337 (-64.1%), from €526 to €189
- Depreciation +€219
up €219 (+7.9%), from €2,782 to €3,002
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 | €27,563 | €29,500 | +€1,937 | +7.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €6,228 | €3,227 | -€3,002 | -48.2% |
| Tangible fixed assets | 22/27 | €6,228 | €3,227 | -€3,002 | -48.2% |
| Furniture and vehicles | 24 | €714 | €392 | -€322 | -45.1% |
| Other tangible fixed assets | 26 | €5,515 | €2,835 | -€2,679 | -48.6% |
| Current assets | 29/58 | €21,335 | €26,273 | +€4,939 | +23.2% |
| Amounts receivable within one year | 40/41 | €150 | €0 | -€150 | -100.0% |
| Trade receivables | 40 | €150 | €0 | -€150 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,185 | €20,174 | -€1,010 | -4.8% |
| Deferred charges and accrued income | 490/1 | - | €6,099 | +€6,099 | |
| Total equity and liabilities | 10/49 | €27,563 | €29,500 | +€1,937 | +7.0% |
| Equity | 10/15 | €26,057 | €24,810 | -€1,247 | -4.8% |
| Contributions | 10/11 | €6,100 | €6,100 | = | 0.0% |
| Reserves | 13 | €7,549 | €7,549 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,549 | €7,549 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,317 | €1,317 | = | 0.0% |
| Other | 1319 | €6,232 | €6,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,408 | €11,161 | -€1,247 | -10.0% |
| Amounts payable | 17/49 | €1,506 | €4,690 | +€3,184 | +211.4% |
| Amounts payable within one year | 42/48 | €1,506 | €1,945 | +€439 | +29.1% |
| Financial debts | 43 | €540 | - | -€540 | |
| Credit institutions | 430/8 | €540 | - | -€540 | |
| Trade debts | 44 | €55 | €1,836 | +€1,781 | +3268.1% |
| Suppliers | 440/4 | €55 | €1,836 | +€1,781 | +3268.1% |
| Taxes, remuneration and social security | 45 | €857 | €0 | -€857 | -100.0% |
| Taxes | 450/3 | €857 | €0 | -€857 | -100.0% |
| Other amounts payable | 47/48 | €55 | €110 | +€55 | +99.1% |
| Accrued charges and deferred income | 492/3 | - | €2,745 | +€2,745 | |
| Turnover | 70 | €2,930 | - | -€2,930 | |
| Goods, raw materials, services and sundry goods | 60/61 | €7,201 | - | -€7,201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,782 | €3,002 | +€219 | +7.9% |
| Other operating charges | 640/8 | €607 | €745 | +€137 | +22.6% |
| Gross operating margin | 9900 | €5,384 | €2,733 | -€2,651 | -49.2% |
| Operating profit (loss) | 9901 | €1,995 | -€1,013 | -€3,008 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,952 | -€1,058 | -€3,010 | |
| Income taxes | 67/77 | €526 | €189 | -€337 | -64.1% |
| Profit (loss) for the period | 9904 | €1,426 | -€1,247 | -€2,673 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,426 | -€1,247 | -€2,673 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.