SILLIS 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.
SILLIS CONSULTING
Largest movements
- Cash +€94,715
up €94,715 (+6,298%), from €1,504 to €96,219
mainly Net result for the year (+€249,578) and Receivables within one year (+€49,951)
- Receivables within one year -€49,951
down €49,951 (-51.5%), from €96,978 to €47,027
of which Other amounts receivable: -€52,276
- Reserves +€250,778
up €250,778 (+48.3%), from €519,730 to €770,508
- Debts after one year -€241,461
down €241,461 (-17.8%), from €1.4m to €1.1m
- Gross operating margin +€12,755
up €12,755 (+25.3%), from €50,459 to €63,213
- Financial charges -€9,933
down €9,933 (-24.2%), from €40,961 to €31,029
- Depreciation +€2,605
up €2,605 (+10.9%), from €23,853 to €26,457
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 | €2,159,064 | €2,178,996 | +€19,932 | +0.9% |
| Fixed assets | 21/28 | €2,043,335 | €2,022,577 | -€20,758 | -1.0% |
| Tangible fixed assets | 22/27 | €43,335 | €22,577 | -€20,758 | -47.9% |
| Furniture and vehicles | 24 | €43,335 | €22,577 | -€20,758 | -47.9% |
| Financial fixed assets | 28 | €2,000,000 | €2,000,000 | = | 0.0% |
| Current assets | 29/58 | €115,729 | €156,419 | +€40,690 | +35.2% |
| Amounts receivable within one year | 40/41 | €96,978 | €47,027 | -€49,951 | -51.5% |
| Trade receivables | 40 | €11,462 | €13,787 | +€2,324 | +20.3% |
| Other amounts receivable | 41 | €85,516 | €33,240 | -€52,276 | -61.1% |
| Cash at bank and in hand | 54/58 | €1,504 | €96,219 | +€94,715 | +6,298% |
| Deferred charges and accrued income | 490/1 | €17,248 | €13,174 | -€4,074 | -23.6% |
| Total equity and liabilities | 10/49 | €2,159,064 | €2,178,996 | +€19,932 | +0.9% |
| Equity | 10/15 | €533,330 | €782,908 | +€249,578 | +46.8% |
| Contributions | 10/11 | €13,600 | €12,400 | -€1,200 | -8.8% |
| Reserves | 13 | €519,730 | €770,508 | +€250,778 | +48.3% |
| Distributable reserves | 133 | €519,730 | €770,508 | +€250,778 | +48.3% |
| Amounts payable | 17/49 | €1,625,734 | €1,396,089 | -€229,646 | -14.1% |
| Amounts payable after more than one year | 17 | €1,358,502 | €1,117,041 | -€241,461 | -17.8% |
| Financial debts | 170/4 | €1,358,502 | €1,117,041 | -€241,461 | -17.8% |
| Amounts payable within one year | 42/48 | €267,233 | €279,048 | +€11,815 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €236,861 | €241,461 | +€4,599 | +1.9% |
| Financial debts | 43 | €1,702 | €1,693 | -€8 | -0.5% |
| Credit institutions | 430/8 | €1,702 | €1,693 | -€8 | -0.5% |
| Trade debts | 44 | €687 | €1,048 | +€362 | +52.6% |
| Suppliers | 440/4 | €687 | €1,048 | +€362 | +52.6% |
| Taxes, remuneration and social security | 45 | €10,805 | €7,108 | -€3,697 | -34.2% |
| Taxes | 450/3 | €10,805 | €7,108 | -€3,697 | -34.2% |
| Other amounts payable | 47/48 | €17,177 | €27,737 | +€10,560 | +61.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,853 | €26,457 | +€2,605 | +10.9% |
| Other operating charges | 640/8 | €839 | €914 | +€75 | +9.0% |
| Non-recurring operating charges | 66A | €1,210 | €0 | -€1,210 | -100% |
| Gross operating margin | 9900 | €50,459 | €63,213 | +€12,755 | +25.3% |
| Operating profit (loss) | 9901 | €24,557 | €35,842 | +€11,285 | +46.0% |
| Financial income | 75/76B | €245,000 | €245,000 | -€0 | 0.0% |
| Recurring financial income | 75 | €245,000 | €245,000 | -€0 | 0.0% |
| Financial charges | 65/66B | €40,961 | €31,029 | -€9,933 | -24.2% |
| Recurring financial charges | 65 | €40,961 | €31,029 | -€9,933 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €228,596 | €249,813 | +€21,217 | +9.3% |
| Income taxes | 67/77 | €203 | €235 | +€32 | +15.7% |
| Profit (loss) for the period | 9904 | €228,393 | €249,578 | +€21,185 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €228,393 | €249,578 | +€21,185 | +9.3% |
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 26 October 2026 via checked.be.