SILVESTRINI 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.
SILVESTRINI CONSULTING
Largest movements
- Cash +€73,821
up €73,821 (+453%), from €16,305 to €90,126
mainly Net result for the year (+€82,005) and Trade debts (+€55,535)
- Receivables within one year +€60,221
up €60,221 (+423%), from €14,224 to €74,445
of which Trade receivables: +€58,444
- Profit (loss) carried forward +€82,005
up €82,005 (+448%), from €18,297 to €100,302
- Trade debts +€55,535
new in 2025: €55,535
- Tax, wage and social debts -€2,326
down €2,326 (-26.8%), from €8,689 to €6,363
- Gross operating margin +€82,017
up €82,017 (+357%), from €22,971 to €104,988
- Taxes +€17,774
up €17,774 (+382%), from €4,650 to €22,424
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 | €30,529 | €164,595 | +€134,066 | +439% |
| Current assets | 29/58 | €30,529 | €164,595 | +€134,066 | +439% |
| Amounts receivable within one year | 40/41 | €14,224 | €74,445 | +€60,221 | +423% |
| Trade receivables | 40 | €14,224 | €72,668 | +€58,444 | +411% |
| Other amounts receivable | 41 | - | €1,778 | +€1,778 | |
| Cash at bank and in hand | 54/58 | €16,305 | €90,126 | +€73,821 | +453% |
| Deferred charges and accrued income | 490/1 | - | €24 | +€24 | |
| Total equity and liabilities | 10/49 | €30,529 | €164,595 | +€134,066 | +439% |
| Equity | 10/15 | €18,397 | €100,402 | +€82,005 | +446% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,297 | €100,302 | +€82,005 | +448% |
| Amounts payable | 17/49 | €12,132 | €64,194 | +€52,062 | +429% |
| Amounts payable within one year | 42/48 | €12,132 | €64,194 | +€52,062 | +429% |
| Trade debts | 44 | - | €55,535 | +€55,535 | |
| Suppliers | 440/4 | - | €55,535 | +€55,535 | |
| Taxes, remuneration and social security | 45 | €8,689 | €6,363 | -€2,326 | -26.8% |
| Taxes | 450/3 | €8,689 | €6,363 | -€2,326 | -26.8% |
| Other amounts payable | 47/48 | €3,443 | €2,297 | -€1,147 | -33.3% |
| Other operating charges | 640/8 | - | €252 | +€252 | |
| Gross operating margin | 9900 | €22,971 | €104,988 | +€82,017 | +357% |
| Operating profit (loss) | 9901 | €22,971 | €104,736 | +€81,766 | +356% |
| Financial charges | 65/66B | €23 | €308 | +€284 | +1,219% |
| Recurring financial charges | 65 | €23 | €308 | +€284 | +1,219% |
| Profit (loss) for the period before taxes | 9903 | €22,947 | €104,428 | +€81,481 | +355% |
| Income taxes | 67/77 | €4,650 | €22,424 | +€17,774 | +382% |
| Profit (loss) for the period | 9904 | €18,297 | €82,005 | +€63,708 | +348% |
| Profit (loss) for the period to be appropriated | 9905 | €18,297 | €82,005 | +€63,708 | +348% |
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 31 October 2026 via checked.be.