SILVA CONSULT: 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.
SILVA CONSULT
Largest movements
- Cash +€24,553
up €24,553 (+1493.7%), from €1,644 to €26,197
mainly Net result for the year (+€29,166) and Tax, wage and social debts (+€17,063)
- Receivables within one year +€10,956
up €10,956 (+1062.5%), from €1,031 to €11,987
of which Trade receivables: +€10,810
- Reserves +€86,468
up €86,468 (+4648.8%), from €1,860 to €88,328
of which Distributable reserves: +€88,328
- Profit (loss) carried forward -€57,302
down €57,302 (-100.0%), from €57,302 to €0
- Tax, wage and social debts +€17,063
up €17,063, from €0 to €17,063
- Debts after one year -€10,588
down €10,588 (-22.2%), from €47,647 to €37,059
- Other debts +€2,073
up €2,073 (+18.5%), from €11,231 to €13,304
- Gross operating margin +€41,169
up €41,169 (+663.2%), from €6,208 to €47,376
- Taxes +€10,371
up €10,371 (+1646219.0%), from €1 to €10,372
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 | €155,756 | €193,550 | +€37,794 | +24.3% |
| Fixed assets | 21/28 | €38,546 | €39,454 | +€908 | +2.4% |
| Tangible fixed assets | 22/27 | €38,546 | €39,454 | +€908 | +2.4% |
| Land and buildings | 22 | €37,789 | €38,794 | +€1,006 | +2.7% |
| Plant, machinery and equipment | 23 | €758 | €158 | -€600 | -79.2% |
| Furniture and vehicles | 24 | - | €501 | +€501 | |
| Current assets | 29/58 | €117,209 | €154,096 | +€36,886 | +31.5% |
| Amounts receivable after more than one year | 29 | €98,000 | €98,000 | = | 0.0% |
| Other amounts receivable | 291 | €98,000 | €98,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,031 | €11,987 | +€10,956 | +1062.5% |
| Trade receivables | 40 | €575 | €11,385 | +€10,810 | +1879.9% |
| Other amounts receivable | 41 | €456 | €603 | +€147 | +32.2% |
| Current investments | 50/53 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,644 | €26,197 | +€24,553 | +1493.7% |
| Deferred charges and accrued income | 490/1 | €16,485 | €17,863 | +€1,378 | +8.4% |
| Total equity and liabilities | 10/49 | €155,756 | €193,550 | +€37,794 | +24.3% |
| Equity | 10/15 | €77,754 | €106,920 | +€29,166 | +37.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €88,328 | +€86,468 | +4648.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €88,328 | +€88,328 | |
| Profit (loss) carried forward | 14 | €57,302 | €0 | -€57,302 | -100.0% |
| Amounts payable | 17/49 | €78,002 | €86,629 | +€8,628 | +11.1% |
| Amounts payable after more than one year | 17 | €47,647 | €37,059 | -€10,588 | -22.2% |
| Financial debts | 170/4 | €47,647 | €37,059 | -€10,588 | -22.2% |
| Amounts payable within one year | 42/48 | €29,455 | €48,670 | +€19,216 | +65.2% |
| Current portion of amounts payable after more than one year | 42 | €10,588 | €10,588 | = | 0.0% |
| Trade debts | 44 | €7,635 | €7,715 | +€80 | +1.0% |
| Suppliers | 440/4 | €7,635 | €7,715 | +€80 | +1.0% |
| Taxes, remuneration and social security | 45 | €0 | €17,063 | +€17,063 | |
| Taxes | 450/3 | €0 | €17,063 | +€17,063 | |
| Other amounts payable | 47/48 | €11,231 | €13,304 | +€2,073 | +18.5% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,074 | €4,374 | +€300 | +7.4% |
| Other operating charges | 640/8 | €1,044 | €1,072 | +€28 | +2.6% |
| Gross operating margin | 9900 | €6,208 | €47,376 | +€41,169 | +663.2% |
| Operating profit (loss) | 9901 | €1,090 | €41,931 | +€40,841 | +3748.0% |
| Financial income | 75/76B | €1,007 | €982 | -€25 | -2.5% |
| Recurring financial income | 75 | €1,007 | €982 | -€25 | -2.5% |
| Financial charges | 65/66B | €3,778 | €3,375 | -€404 | -10.7% |
| Recurring financial charges | 65 | €3,778 | €3,375 | -€404 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,682 | €39,538 | +€41,220 | |
| Income taxes | 67/77 | €1 | €10,372 | +€10,371 | +1646219.0% |
| Profit (loss) for the period | 9904 | -€1,682 | €29,166 | +€30,849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,682 | €29,166 | +€30,849 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.