SI 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.
SI Consult
Largest movements
- Current assets -€18,194
down €18,194 (-19.6%), from €92,754 to €74,560
of which Cash: -€10,322
- Tangible fixed assets -€12,606
down €12,606 (-3.9%), from €324,901 to €312,295
- Debts after one year -€40,145
down €40,145 (-36.2%), from €110,815 to €70,669
- Equity +€28,950
up €28,950 (+12.6%), from €230,440 to €259,390
of which Reserves: +€29,750
- Debts within one year -€19,605
down €19,605 (-25.7%), from €76,401 to €56,796
- Gross operating margin -€30,533
down €30,533 (-33.6%), from €90,964 to €60,430
- Taxes -€8,935
down €8,935 (-43.7%), from €20,439 to €11,504
- Financial charges +€2,212
new in 2021: €2,212
- Other operating charges +€1,733
new in 2021: €1,733
- Depreciation +€1,082
up €1,082 (+7.6%), from €14,185 to €15,267
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €417,655 | €386,855 | -€30,800 | -7.4% |
| Fixed assets | 21/28 | €324,901 | €312,295 | -€12,606 | -3.9% |
| Tangible fixed assets | 22/27 | €324,901 | €312,295 | -€12,606 | -3.9% |
| Land and buildings | 22 | - | €308,310 | +€308,310 | |
| Furniture and vehicles | 24 | - | €3,985 | +€3,985 | |
| Current assets | 29/58 | €92,754 | €74,560 | -€18,194 | -19.6% |
| Amounts receivable within one year | 40/41 | €34,522 | €25,907 | -€8,615 | -25.0% |
| Trade receivables | 40 | - | €22,422 | +€22,422 | |
| Other amounts receivable | 41 | - | €3,485 | +€3,485 | |
| Cash at bank and in hand | 54/58 | €56,535 | €46,213 | -€10,322 | -18.3% |
| Deferred charges and accrued income | 490/1 | - | €2,440 | +€2,440 | |
| Total equity and liabilities | 10/49 | €417,655 | €386,855 | -€30,800 | -7.4% |
| Equity | 10/15 | €230,440 | €259,390 | +€28,950 | +12.6% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €84,143 | €113,893 | +€29,750 | +35.4% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €12,228 | +€12,228 | |
| Distributable reserves | 133 | - | €99,805 | +€99,805 | |
| Profit (loss) carried forward | 14 | €140,097 | €139,297 | -€800 | -0.6% |
| Amounts payable | 17/49 | €187,215 | €127,465 | -€59,750 | -31.9% |
| Amounts payable after more than one year | 17 | €110,815 | €70,669 | -€40,145 | -36.2% |
| Financial debts | 170/4 | - | €70,669 | +€70,669 | |
| Amounts payable within one year | 42/48 | €76,401 | €56,796 | -€19,605 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | - | €40,145 | +€40,145 | |
| Trade debts | 44 | €1,954 | €968 | -€986 | -50.5% |
| Suppliers | 440/4 | - | €968 | +€968 | |
| Taxes, remuneration and social security | 45 | - | €12,039 | +€12,039 | |
| Taxes | 450/3 | - | €12,039 | +€12,039 | |
| Other amounts payable | 47/48 | - | €3,644 | +€3,644 | |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,185 | €15,267 | +€1,082 | +7.6% |
| Other operating charges | 640/8 | - | €1,733 | +€1,733 | |
| Gross operating margin | 9900 | €90,964 | €60,430 | -€30,533 | -33.6% |
| Operating profit (loss) | 9901 | €75,164 | €43,430 | -€31,734 | -42.2% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | €940 | €36 | -€903 | -96.1% |
| Financial charges | 65/66B | - | €2,212 | +€2,212 | |
| Recurring financial charges | 65 | €2,862 | €2,212 | -€650 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €73,241 | €41,254 | -€31,987 | -43.7% |
| Income taxes | 67/77 | €20,439 | €11,504 | -€8,935 | -43.7% |
| Profit (loss) for the period | 9904 | €52,802 | €29,750 | -€23,052 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,802 | €29,750 | -€23,052 | -43.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.