SILVER LINE 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.
SILVER LINE CONSULTING
Largest movements
- Tangible fixed assets +€363,420
up €363,420 (+9,054%), from €4,014 to €367,434
of which Land and buildings: +€367,434
- Cash -€96,496
down €96,496 (-90.9%), from €106,135 to €9,640
mainly Investment in fixed assets (net) (-€418,177) and Tax, wage and social debts (-€20,485)
- Receivables within one year -€12,229
down €12,229 (-32.6%), from €37,488 to €25,259
of which Trade receivables: -€26,624
- Debts after one year +€269,395
new in 2026: €269,395
- Profit (loss) carried forward -€35,322
down €35,322 (-30.8%), from €114,601 to €79,279
- Tax, wage and social debts -€20,485
down €20,485 (-64.4%), from €31,788 to €11,304
of which Taxes: -€13,958
- Trade debts +€17,154
up €17,154 (+2,625%), from €653 to €17,807
- Other debts +€13,991
up €13,991 (+1,819%), from €769 to €14,760
- Depreciation +€49,774
up €49,774 (+999%), from €4,983 to €54,758
- Gross operating margin -€48,999
down €48,999 (-52.9%), from €92,655 to €43,656
- Taxes -€19,937
down €19,937 (-99.3%), from €20,085 to €148
- Financial charges +€5,218
up €5,218 (+3,727%), from €140 to €5,358
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,812 | €404,150 | +€255,338 | +172% |
| Fixed assets | 21/28 | €4,014 | €367,434 | +€363,420 | +9,054% |
| Tangible fixed assets | 22/27 | €4,014 | €367,434 | +€363,420 | +9,054% |
| Land and buildings | 22 | - | €367,434 | +€367,434 | |
| Furniture and vehicles | 24 | €4,014 | - | -€4,014 | |
| Current assets | 29/58 | €144,798 | €36,717 | -€108,082 | -74.6% |
| Amounts receivable within one year | 40/41 | €37,488 | €25,259 | -€12,229 | -32.6% |
| Trade receivables | 40 | €37,488 | €10,864 | -€26,624 | -71.0% |
| Other amounts receivable | 41 | - | €14,395 | +€14,395 | |
| Cash at bank and in hand | 54/58 | €106,135 | €9,640 | -€96,496 | -90.9% |
| Deferred charges and accrued income | 490/1 | €1,175 | €1,818 | +€643 | +54.8% |
| Total equity and liabilities | 10/49 | €148,812 | €404,150 | +€255,338 | +172% |
| Equity | 10/15 | €115,601 | €80,279 | -€35,322 | -30.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,601 | €79,279 | -€35,322 | -30.8% |
| Amounts payable | 17/49 | €33,211 | €323,871 | +€290,660 | +875% |
| Amounts payable after more than one year | 17 | - | €269,395 | +€269,395 | |
| Financial debts | 170/4 | - | €269,395 | +€269,395 | |
| Amounts payable within one year | 42/48 | €33,211 | €54,476 | +€21,265 | +64.0% |
| Current portion of amounts payable after more than one year | 42 | - | €10,605 | +€10,605 | |
| Trade debts | 44 | €653 | €17,807 | +€17,154 | +2,625% |
| Suppliers | 440/4 | €653 | €17,807 | +€17,154 | +2,625% |
| Taxes, remuneration and social security | 45 | €31,788 | €11,304 | -€20,485 | -64.4% |
| Taxes | 450/3 | €25,262 | €11,304 | -€13,958 | -55.3% |
| Remuneration and social security | 454/9 | €6,526 | - | -€6,526 | |
| Other amounts payable | 47/48 | €769 | €14,760 | +€13,991 | +1,819% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,983 | €54,758 | +€49,774 | +999% |
| Other operating charges | 640/8 | €583 | €1,104 | +€521 | +89.4% |
| Gross operating margin | 9900 | €92,655 | €43,656 | -€48,999 | -52.9% |
| Operating profit (loss) | 9901 | €87,089 | -€12,206 | -€99,295 | |
| Financial income | 75/76B | - | €390 | +€390 | |
| Recurring financial income | 75 | - | €390 | +€390 | |
| Financial charges | 65/66B | €140 | €5,358 | +€5,218 | +3,727% |
| Recurring financial charges | 65 | €140 | €5,358 | +€5,218 | +3,727% |
| Profit (loss) for the period before taxes | 9903 | €86,949 | -€17,174 | -€104,123 | |
| Income taxes | 67/77 | €20,085 | €148 | -€19,937 | -99.3% |
| Profit (loss) for the period | 9904 | €66,864 | -€17,322 | -€84,186 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,864 | -€17,322 | -€84,186 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.