SIERRALIMA CONSULTING: 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.
SIERRALIMA CONSULTING
Largest movements
- Cash +€68,684
up €68,684 (+90.4%), from €75,963 to €144,647
mainly Net result for the year (+€47,548) and Tax, wage and social debts (+€18,971)
- Reserves +€37,548
up €37,548 (+68.4%), from €54,912 to €92,460
- Tax, wage and social debts +€18,971
up €18,971 (+176%), from €10,766 to €29,737
- Other debts +€12,343
up €12,343 (+169%), from €7,301 to €19,644
- Gross operating margin +€25,924
up €25,924 (+66.2%), from €39,159 to €65,083
- Taxes +€6,206
up €6,206 (+57.6%), from €10,766 to €16,971
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.
Derived cash bridge
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 | €77,090 | €145,841 | +€68,751 | +89.2% |
| Current assets | 29/58 | €77,090 | €145,841 | +€68,751 | +89.2% |
| Amounts receivable within one year | 40/41 | €1,127 | €1,194 | +€67 | +6.0% |
| Other amounts receivable | 41 | €1,127 | €1,194 | +€67 | +6.0% |
| Cash at bank and in hand | 54/58 | €75,963 | €144,647 | +€68,684 | +90.4% |
| Total equity and liabilities | 10/49 | €77,090 | €145,841 | +€68,751 | +89.2% |
| Equity | 10/15 | €57,912 | €95,460 | +€37,548 | +64.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,912 | €92,460 | +€37,548 | +68.4% |
| Distributable reserves | 133 | €54,912 | €92,460 | +€37,548 | +68.4% |
| Amounts payable | 17/49 | €19,178 | €50,381 | +€31,203 | +163% |
| Amounts payable within one year | 42/48 | €19,178 | €50,381 | +€31,203 | +163% |
| Trade debts | 44 | €1,112 | €1,000 | -€112 | -10.0% |
| Suppliers | 440/4 | €1,112 | €1,000 | -€112 | -10.0% |
| Taxes, remuneration and social security | 45 | €10,766 | €29,737 | +€18,971 | +176% |
| Taxes | 450/3 | €10,766 | €29,737 | +€18,971 | +176% |
| Other amounts payable | 47/48 | €7,301 | €19,644 | +€12,343 | +169% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €39,159 | €65,083 | +€25,924 | +66.2% |
| Operating profit (loss) | 9901 | €39,159 | €64,683 | +€25,524 | +65.2% |
| Financial charges | 65/66B | €163 | €163 | = | 0.0% |
| Recurring financial charges | 65 | €163 | €163 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €38,995 | €64,520 | +€25,524 | +65.5% |
| Income taxes | 67/77 | €10,766 | €16,971 | +€6,206 | +57.6% |
| Profit (loss) for the period | 9904 | €28,230 | €47,548 | +€19,318 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,230 | €47,548 | +€19,318 | +68.4% |
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 17 October 2026 via checked.be.