Sila 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.
Sila Consulting
Largest movements
- Cash +€59,039
up €59,039 (+52.8%), from €111,868 to €170,907
mainly Net result for the year (+€50,881) and Receivables within one year (+€16,780)
- Receivables within one year -€16,780
down €16,780 (-44.3%), from €37,842 to €21,062
of which Trade receivables: -€11,216
- Reserves +€50,881
up €50,881 (+121%), from €42,000 to €92,881
- Tax, wage and social debts -€5,739
down €5,739 (-16.1%), from €35,598 to €29,858
- Gross operating margin -€32,554
down €32,554 (-31.0%), from €105,063 to €72,509
- Taxes -€5,602
down €5,602 (-21.1%), from €26,512 to €20,910
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 | €153,264 | €196,834 | +€43,570 | +28.4% |
| Fixed assets | 21/28 | €1,625 | €2,861 | +€1,237 | +76.1% |
| Tangible fixed assets | 22/27 | €1,262 | €2,498 | +€1,237 | +98.0% |
| Furniture and vehicles | 24 | €1,262 | €2,498 | +€1,237 | +98.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €151,639 | €193,973 | +€42,334 | +27.9% |
| Amounts receivable within one year | 40/41 | €37,842 | €21,062 | -€16,780 | -44.3% |
| Trade receivables | 40 | €16,554 | €5,338 | -€11,216 | -67.8% |
| Other amounts receivable | 41 | €21,288 | €15,724 | -€5,564 | -26.1% |
| Cash at bank and in hand | 54/58 | €111,868 | €170,907 | +€59,039 | +52.8% |
| Deferred charges and accrued income | 490/1 | €1,929 | €2,004 | +€74 | +3.9% |
| Total equity and liabilities | 10/49 | €153,264 | €196,834 | +€43,570 | +28.4% |
| Equity | 10/15 | €114,923 | €165,804 | +€50,881 | +44.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €42,000 | €92,881 | +€50,881 | +121% |
| Distributable reserves | 133 | €42,000 | €92,881 | +€50,881 | +121% |
| Profit (loss) carried forward | 14 | €72,423 | €72,423 | = | 0.0% |
| Amounts payable | 17/49 | €38,341 | €31,030 | -€7,311 | -19.1% |
| Amounts payable within one year | 42/48 | €37,741 | €31,030 | -€6,711 | -17.8% |
| Trade debts | 44 | €2,143 | €1,172 | -€972 | -45.3% |
| Suppliers | 440/4 | €2,143 | €1,172 | -€972 | -45.3% |
| Taxes, remuneration and social security | 45 | €35,598 | €29,858 | -€5,739 | -16.1% |
| Taxes | 450/3 | €35,598 | €29,858 | -€5,739 | -16.1% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | €764 | +€550 | +256% |
| Other operating charges | 640/8 | €131 | €373 | +€241 | +184% |
| Gross operating margin | 9900 | €105,063 | €72,509 | -€32,554 | -31.0% |
| Operating profit (loss) | 9901 | €104,717 | €71,372 | -€33,345 | -31.8% |
| Financial income | 75/76B | €563 | €479 | -€84 | -14.9% |
| Recurring financial income | 75 | €563 | €479 | -€84 | -14.9% |
| Financial charges | 65/66B | €54 | €60 | +€6 | +10.2% |
| Recurring financial charges | 65 | €54 | €60 | +€6 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €105,225 | €71,791 | -€33,434 | -31.8% |
| Income taxes | 67/77 | €26,512 | €20,910 | -€5,602 | -21.1% |
| Profit (loss) for the period | 9904 | €78,713 | €50,881 | -€27,832 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,713 | €50,881 | -€27,832 | -35.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.