SILKO 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.
SILKO CONSULTANCY
Largest movements
- Cash -€220,642
down €220,642 (-69.6%), from €317,104 to €96,462
mainly Contributions, distributions and other (-€324,000) and Other debts (-€110,641)
- Receivables within one year +€19,972
up €19,972 (+38.3%), from €52,198 to €72,170
of which Trade receivables: +€19,972
- Tangible fixed assets -€14,139
down €14,139 (-35.0%), from €40,385 to €26,246
of which Furniture and vehicles: -€12,853
- Current investments +€11,794
up €11,794 (+303.7%), from €3,883 to €15,677
- Reserves -€112,871
down €112,871 (-98.2%), from €114,981 to €2,110
- Other debts -€110,641
down €110,641 (-44.6%), from €248,198 to €137,556
- Tax, wage and social debts +€33,763
up €33,763 (+193.2%), from €17,475 to €51,238
of which Taxes: +€35,157
- Trade debts -€13,935
down €13,935 (-88.7%), from €15,711 to €1,776
- Gross operating margin +€154,643
up €154,643 (+110.0%), from €140,592 to €295,234
- Taxes +€38,778
up €38,778 (+131.6%), from €29,475 to €68,253
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 | €414,915 | €211,231 | -€203,684 | -49.1% |
| Fixed assets | 21/28 | €40,385 | €26,246 | -€14,139 | -35.0% |
| Tangible fixed assets | 22/27 | €40,385 | €26,246 | -€14,139 | -35.0% |
| Land and buildings | 22 | €1,304 | €978 | -€326 | -25.0% |
| Furniture and vehicles | 24 | €31,103 | €18,251 | -€12,853 | -41.3% |
| Other tangible fixed assets | 26 | €7,977 | €7,017 | -€960 | -12.0% |
| Current assets | 29/58 | €374,530 | €184,985 | -€189,545 | -50.6% |
| Amounts receivable within one year | 40/41 | €52,198 | €72,170 | +€19,972 | +38.3% |
| Trade receivables | 40 | €40,628 | €60,600 | +€19,972 | +49.2% |
| Other amounts receivable | 41 | €11,570 | €11,570 | = | 0.0% |
| Current investments | 50/53 | €3,883 | €15,677 | +€11,794 | +303.7% |
| Cash at bank and in hand | 54/58 | €317,104 | €96,462 | -€220,642 | -69.6% |
| Deferred charges and accrued income | 490/1 | €1,345 | €675 | -€669 | -49.8% |
| Total equity and liabilities | 10/49 | €414,915 | €211,231 | -€203,684 | -49.1% |
| Equity | 10/15 | €133,531 | €20,660 | -€112,871 | -84.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €114,981 | €2,110 | -€112,871 | -98.2% |
| Distributable reserves | 133 | €114,981 | €2,110 | -€112,871 | -98.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €281,384 | €190,571 | -€90,813 | -32.3% |
| Amounts payable within one year | 42/48 | €281,384 | €190,571 | -€90,813 | -32.3% |
| Trade debts | 44 | €15,711 | €1,776 | -€13,935 | -88.7% |
| Suppliers | 440/4 | €15,711 | €1,776 | -€13,935 | -88.7% |
| Taxes, remuneration and social security | 45 | €17,475 | €51,238 | +€33,763 | +193.2% |
| Taxes | 450/3 | €9,981 | €45,138 | +€35,157 | +352.2% |
| Remuneration and social security | 454/9 | €7,494 | €6,100 | -€1,394 | -18.6% |
| Other amounts payable | 47/48 | €248,198 | €137,556 | -€110,641 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,861 | €9,142 | -€720 | -7.3% |
| Other operating charges | 640/8 | €967 | €1,144 | +€178 | +18.4% |
| Gross operating margin | 9900 | €140,592 | €295,234 | +€154,643 | +110.0% |
| Operating profit (loss) | 9901 | €129,764 | €284,949 | +€155,185 | +119.6% |
| Financial income | 75/76B | €1,816 | €558 | -€1,258 | -69.3% |
| Recurring financial income | 75 | €1,816 | €558 | -€1,258 | -69.3% |
| Financial charges | 65/66B | €4,457 | €6,124 | +€1,667 | +37.4% |
| Recurring financial charges | 65 | €4,457 | €6,124 | +€1,667 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €127,123 | €279,382 | +€152,260 | +119.8% |
| Income taxes | 67/77 | €29,475 | €68,253 | +€38,778 | +131.6% |
| Profit (loss) for the period | 9904 | €97,648 | €211,129 | +€113,481 | +116.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,648 | €211,129 | +€113,481 | +116.2% |
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.