Sheet Consultancy: 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.
Sheet Consultancy
Largest movements
- Cash +€23,340
up €23,340 (+84.2%), from €27,713 to €51,053
mainly Net result for the year (+€29,933) and Depreciation (+€657)
- Receivables within one year +€2,084
up €2,084 (+11.7%), from €17,795 to €19,878
of which Trade receivables: +€1,074
- Reserves +€29,933
up €29,933 (+109.6%), from €27,319 to €57,252
- Tax, wage and social debts -€3,621
down €3,621 (-26.1%), from €13,893 to €10,272
- Trade debts -€1,546
down €1,546 (-34.3%), from €4,510 to €2,965
- Gross operating margin +€4,361
up €4,361 (+12.6%), from €34,741 to €39,102
- Taxes +€1,121
up €1,121 (+15.5%), from €7,249 to €8,371
- Depreciation +€487
up €487 (+287.0%), from €170 to €657
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 | €48,722 | €73,489 | +€24,767 | +50.8% |
| Fixed assets | 21/28 | €3,009 | €2,352 | -€657 | -21.8% |
| Tangible fixed assets | 22/27 | €3,009 | €2,352 | -€657 | -21.8% |
| Plant, machinery and equipment | 23 | €3,009 | €2,352 | -€657 | -21.8% |
| Current assets | 29/58 | €45,714 | €71,137 | +€25,424 | +55.6% |
| Amounts receivable within one year | 40/41 | €17,795 | €19,878 | +€2,084 | +11.7% |
| Trade receivables | 40 | €17,787 | €18,861 | +€1,074 | +6.0% |
| Other amounts receivable | 41 | €8 | €1,017 | +€1,010 | +13374.3% |
| Cash at bank and in hand | 54/58 | €27,713 | €51,053 | +€23,340 | +84.2% |
| Deferred charges and accrued income | 490/1 | €206 | €206 | +€0 | +0.2% |
| Total equity and liabilities | 10/49 | €48,722 | €73,489 | +€24,767 | +50.8% |
| Equity | 10/15 | €30,319 | €60,252 | +€29,933 | +98.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,319 | €57,252 | +€29,933 | +109.6% |
| Distributable reserves | 133 | €27,319 | €57,252 | +€29,933 | +109.6% |
| Amounts payable | 17/49 | €18,404 | €13,237 | -€5,167 | -28.1% |
| Amounts payable within one year | 42/48 | €18,404 | €13,237 | -€5,167 | -28.1% |
| Trade debts | 44 | €4,510 | €2,965 | -€1,546 | -34.3% |
| Suppliers | 440/4 | €4,510 | €2,965 | -€1,546 | -34.3% |
| Taxes, remuneration and social security | 45 | €13,893 | €10,272 | -€3,621 | -26.1% |
| Taxes | 450/3 | €13,893 | €10,272 | -€3,621 | -26.1% |
| Other amounts payable | 47/48 | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | €657 | +€487 | +287.0% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €34,741 | €39,102 | +€4,361 | +12.6% |
| Operating profit (loss) | 9901 | €34,571 | €38,325 | +€3,754 | +10.9% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €3 | €94 | +€91 | +3039.7% |
| Recurring financial charges | 65 | €3 | €94 | +€91 | +3039.7% |
| Profit (loss) for the period before taxes | 9903 | €34,568 | €38,304 | +€3,736 | +10.8% |
| Income taxes | 67/77 | €7,249 | €8,371 | +€1,121 | +15.5% |
| Profit (loss) for the period | 9904 | €27,319 | €29,933 | +€2,614 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,319 | €29,933 | +€2,614 | +9.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.