Si Consultancy: 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.
Si Consultancy
Largest movements
- Cash -€31,565
down €31,565 (-42.7%), from €73,859 to €42,294
mainly Contributions, distributions and other (-€90,168) and Tax, wage and social debts (-€15,404)
- Receivables within one year +€9,635
up €9,635 (+73.3%), from €13,150 to €22,785
of which Trade receivables: +€10,482
- Tangible fixed assets -€2,828
down €2,828 (-30.4%), from €9,297 to €6,469
of which Plant, machinery and equipment: -€1,429
- Reserves -€68,904
no longer reported in 2025 (was €68,904)
- Other debts +€60,498
up €60,498 (+7757.9%), from €780 to €61,278
- Tax, wage and social debts -€15,404
down €15,404 (-65.9%), from €23,376 to €7,971
of which Taxes: -€16,882
- Gross operating margin -€14,720
down €14,720 (-27.9%), from €52,732 to €38,012
- Taxes -€2,042
down €2,042 (-21.0%), from €9,721 to €7,679
- Depreciation -€1,028
down €1,028 (-20.8%), from €4,943 to €3,915
- Financial income -€863
no longer reported in 2025 (was €863)
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 | €100,231 | €76,173 | -€24,058 | -24.0% |
| Fixed assets | 21/28 | €9,297 | €6,469 | -€2,828 | -30.4% |
| Tangible fixed assets | 22/27 | €9,297 | €6,469 | -€2,828 | -30.4% |
| Plant, machinery and equipment | 23 | €5,675 | €4,246 | -€1,429 | -25.2% |
| Furniture and vehicles | 24 | €3,622 | €2,223 | -€1,399 | -38.6% |
| Current assets | 29/58 | €90,934 | €69,704 | -€21,230 | -23.3% |
| Amounts receivable within one year | 40/41 | €13,150 | €22,785 | +€9,635 | +73.3% |
| Trade receivables | 40 | €9,983 | €20,464 | +€10,482 | +105.0% |
| Other amounts receivable | 41 | €3,167 | €2,321 | -€847 | -26.7% |
| Cash at bank and in hand | 54/58 | €73,859 | €42,294 | -€31,565 | -42.7% |
| Deferred charges and accrued income | 490/1 | €3,925 | €4,626 | +€700 | +17.8% |
| Total equity and liabilities | 10/49 | €100,231 | €76,173 | -€24,058 | -24.0% |
| Equity | 10/15 | €70,904 | €2,000 | -€68,904 | -97.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €68,904 | - | -€68,904 | |
| Distributable reserves | 133 | €68,904 | - | -€68,904 | |
| Amounts payable | 17/49 | €29,327 | €74,173 | +€44,846 | +152.9% |
| Amounts payable within one year | 42/48 | €29,327 | €74,173 | +€44,846 | +152.9% |
| Trade debts | 44 | €5,171 | €4,924 | -€247 | -4.8% |
| Suppliers | 440/4 | €5,171 | €4,924 | -€247 | -4.8% |
| Taxes, remuneration and social security | 45 | €23,376 | €7,971 | -€15,404 | -65.9% |
| Taxes | 450/3 | €23,376 | €6,494 | -€16,882 | -72.2% |
| Remuneration and social security | 454/9 | - | €1,478 | +€1,478 | |
| Other amounts payable | 47/48 | €780 | €61,278 | +€60,498 | +7757.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,943 | €3,915 | -€1,028 | -20.8% |
| Other operating charges | 640/8 | €1,450 | €1,043 | -€406 | -28.0% |
| Gross operating margin | 9900 | €52,732 | €38,012 | -€14,720 | -27.9% |
| Operating profit (loss) | 9901 | €46,339 | €33,054 | -€13,285 | -28.7% |
| Financial income | 75/76B | €863 | - | -€863 | |
| Recurring financial income | 75 | €863 | - | -€863 | |
| Financial charges | 65/66B | €3,784 | €4,111 | +€327 | +8.7% |
| Recurring financial charges | 65 | €3,784 | €4,111 | +€327 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €43,419 | €28,943 | -€14,476 | -33.3% |
| Income taxes | 67/77 | €9,721 | €7,679 | -€2,042 | -21.0% |
| Profit (loss) for the period | 9904 | €33,697 | €21,264 | -€12,434 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,697 | €21,264 | -€12,434 | -36.9% |
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 12 October 2026 via checked.be.