SILVA & CONSULT: what changed
Two fiscal 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
- Tangible fixed assets +€44,972
up €44,972 (+148.8%), from €30,228 to €75,200
- Cash -€18,922
down €18,922 (-36.9%), from €51,255 to €32,333
mainly Contributions, distributions and other (-€68,000) and Investment in fixed assets (net) (-€55,515)
- Receivables within one year +€12,088
up €12,088 (+79.1%), from €15,290 to €27,378
of which Other amounts receivable: +€7,072
- Other debts +€34,720
up €34,720 (+41.3%), from €84,028 to €118,749
- Trade debts +€5,498
up €5,498 (+627.6%), from €876 to €6,374
- Tax, wage and social debts -€2,424
down €2,424 (-19.2%), from €12,624 to €10,200
- Gross operating margin +€31,694
up €31,694 (+44.2%), from €71,666 to €103,361
- Taxes +€8,377
up €8,377 (+55.2%), from €15,181 to €23,558
- Depreciation -€4,397
down €4,397 (-29.4%), from €14,940 to €10,543
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 | €99,222 | €137,434 | +€38,211 | +38.5% |
| Fixed assets | 21/28 | €30,228 | €75,200 | +€44,972 | +148.8% |
| Tangible fixed assets | 22/27 | €30,228 | €75,200 | +€44,972 | +148.8% |
| Furniture and vehicles | 24 | €30,228 | €75,200 | +€44,972 | +148.8% |
| Current assets | 29/58 | €68,994 | €62,233 | -€6,761 | -9.8% |
| Amounts receivable within one year | 40/41 | €15,290 | €27,378 | +€12,088 | +79.1% |
| Trade receivables | 40 | €471 | €5,487 | +€5,017 | +1065.7% |
| Other amounts receivable | 41 | €14,819 | €21,891 | +€7,072 | +47.7% |
| Cash at bank and in hand | 54/58 | €51,255 | €32,333 | -€18,922 | -36.9% |
| Deferred charges and accrued income | 490/1 | €2,450 | €2,522 | +€72 | +3.0% |
| Total equity and liabilities | 10/49 | €99,222 | €137,434 | +€38,211 | +38.5% |
| Equity | 10/15 | €1,693 | €2,111 | +€417 | +24.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43 | €461 | +€417 | +960.0% |
| Amounts payable | 17/49 | €97,529 | €135,323 | +€37,794 | +38.8% |
| Amounts payable within one year | 42/48 | €97,529 | €135,323 | +€37,794 | +38.8% |
| Trade debts | 44 | €876 | €6,374 | +€5,498 | +627.6% |
| Suppliers | 440/4 | €876 | €6,374 | +€5,498 | +627.6% |
| Taxes, remuneration and social security | 45 | €12,624 | €10,200 | -€2,424 | -19.2% |
| Taxes | 450/3 | €12,624 | €10,200 | -€2,424 | -19.2% |
| Other amounts payable | 47/48 | €84,028 | €118,749 | +€34,720 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,940 | €10,543 | -€4,397 | -29.4% |
| Other operating charges | 640/8 | €733 | €780 | +€48 | +6.5% |
| Gross operating margin | 9900 | €71,666 | €103,361 | +€31,694 | +44.2% |
| Operating profit (loss) | 9901 | €55,994 | €92,037 | +€36,044 | +64.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €117 | €62 | -€55 | -47.3% |
| Recurring financial charges | 65 | €117 | €62 | -€55 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €55,876 | €91,975 | +€36,099 | +64.6% |
| Income taxes | 67/77 | €15,181 | €23,558 | +€8,377 | +55.2% |
| Profit (loss) for the period | 9904 | €40,695 | €68,417 | +€27,722 | +68.1% |
| Transfer from tax-exempt reserves | 789 | €2,304 | - | -€2,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,999 | €68,417 | +€25,418 | +59.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.