SHE CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€62,185
up €62,185 (+120.7%), from €51,537 to €113,722
of which Other amounts receivable: +€98,049
- Cash -€5,196
down €5,196 (-26.1%), from €19,914 to €14,718
mainly Contributions, distributions and other (-€110,341) and Receivables within one year (-€62,185)
- Deferred charges and accrued income +€4,650
up €4,650 (+41.0%), from €11,348 to €15,998
- Other debts +€103,448
up €103,448 (+1500.7%), from €6,893 to €110,341
- Reserves -€50,632
down €50,632 (-100.0%), from €50,632 to €0
- Trade debts +€8,870
up €8,870 (+152.6%), from €5,811 to €14,682
- Financial charges -€39,104
down €39,104 (-97.1%), from €40,292 to €1,188
- Gross operating margin -€14,475
down €14,475 (-15.6%), from €92,847 to €78,373
- Taxes +€3,861
up €3,861 (+29.1%), from €13,281 to €17,142
- Financial income +€1,704
up €1,704, from €0 to €1,704
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 | €83,573 | €144,804 | +€61,232 | +73.3% |
| Fixed assets | 21/28 | €774 | €366 | -€407 | -52.7% |
| Tangible fixed assets | 22/27 | €774 | €366 | -€407 | -52.7% |
| Furniture and vehicles | 24 | €774 | €366 | -€407 | -52.7% |
| Current assets | 29/58 | €82,799 | €144,438 | +€61,639 | +74.4% |
| Amounts receivable within one year | 40/41 | €51,537 | €113,722 | +€62,185 | +120.7% |
| Trade receivables | 40 | €37,818 | €1,954 | -€35,864 | -94.8% |
| Other amounts receivable | 41 | €13,719 | €111,769 | +€98,049 | +714.7% |
| Cash at bank and in hand | 54/58 | €19,914 | €14,718 | -€5,196 | -26.1% |
| Deferred charges and accrued income | 490/1 | €11,348 | €15,998 | +€4,650 | +41.0% |
| Total equity and liabilities | 10/49 | €83,573 | €144,804 | +€61,232 | +73.3% |
| Equity | 10/15 | €53,632 | €3,000 | -€50,632 | -94.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,632 | €0 | -€50,632 | -100.0% |
| Distributable reserves | 133 | €50,632 | €0 | -€50,632 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,941 | €141,804 | +€111,863 | +373.6% |
| Amounts payable within one year | 42/48 | €29,941 | €141,176 | +€111,235 | +371.5% |
| Trade debts | 44 | €5,811 | €14,682 | +€8,870 | +152.6% |
| Suppliers | 440/4 | €5,811 | €14,682 | +€8,870 | +152.6% |
| Taxes, remuneration and social security | 45 | €17,236 | €16,153 | -€1,083 | -6.3% |
| Taxes | 450/3 | €16,580 | €14,841 | -€1,739 | -10.5% |
| Remuneration and social security | 454/9 | €656 | €1,312 | +€656 | +100.0% |
| Other amounts payable | 47/48 | €6,893 | €110,341 | +€103,448 | +1500.7% |
| Accrued charges and deferred income | 492/3 | €0 | €628 | +€628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €407 | = | 0.0% |
| Other operating charges | 640/8 | €788 | €1,629 | +€842 | +106.9% |
| Gross operating margin | 9900 | €92,847 | €78,373 | -€14,475 | -15.6% |
| Operating profit (loss) | 9901 | €91,652 | €76,336 | -€15,316 | -16.7% |
| Financial income | 75/76B | €0 | €1,704 | +€1,704 | |
| Recurring financial income | 75 | €0 | €1,704 | +€1,704 | |
| Financial charges | 65/66B | €40,292 | €1,188 | -€39,104 | -97.1% |
| Recurring financial charges | 65 | €40,292 | €1,188 | -€39,104 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €51,360 | €76,852 | +€25,491 | +49.6% |
| Income taxes | 67/77 | €13,281 | €17,142 | +€3,861 | +29.1% |
| Profit (loss) for the period | 9904 | €38,080 | €59,710 | +€21,630 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,080 | €59,710 | +€21,630 | +56.8% |
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 2 October 2026 via checked.be.