Simon Pascoe Consulting: 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.
Simon Pascoe Consulting
Largest movements
- Receivables after one year -€2,000
down €2,000 (-6.3%), from €32,000 to €30,000
- Tangible fixed assets +€782
up €782 (+48.3%), from €1,619 to €2,401
of which Other tangible fixed assets: +€1,311
- Cash +€553
new in 2024: €553
mainly Receivables after one year (+€2,000) and Tax, wage and social debts (+€1,950)
- Short-term financial debts -€3,664
no longer reported in 2024 (was €3,664)
- Tax, wage and social debts +€1,950
up €1,950 (+26.5%), from €7,348 to €9,298
- Trade debts +€778
up €778 (+23.4%), from €3,324 to €4,102
- Financial charges -€870
no longer reported in 2024 (was €870)
- Gross operating margin +€684
up €684 (+77.3%), from €885 to €1,570
- Depreciation -€114
down €114 (-13.4%), from €851 to €737
- Other operating charges +€18
up €18 (+2.7%), from €674 to €692
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,233 | €40,438 | -€795 | -1.9% |
| Fixed assets | 21/28 | €1,619 | €2,401 | +€782 | +48.3% |
| Tangible fixed assets | 22/27 | €1,619 | €2,401 | +€782 | +48.3% |
| Plant, machinery and equipment | 23 | €766 | €661 | -€105 | -13.7% |
| Furniture and vehicles | 24 | €853 | €428 | -€425 | -49.8% |
| Other tangible fixed assets | 26 | - | €1,311 | +€1,311 | |
| Current assets | 29/58 | €39,614 | €38,037 | -€1,577 | -4.0% |
| Amounts receivable after more than one year | 29 | €32,000 | €30,000 | -€2,000 | -6.3% |
| Other amounts receivable | 291 | €32,000 | €30,000 | -€2,000 | -6.3% |
| Amounts receivable within one year | 40/41 | €7,614 | €7,484 | -€130 | -1.7% |
| Trade receivables | 40 | €7,105 | €6,975 | -€130 | -1.8% |
| Other amounts receivable | 41 | €509 | €509 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €553 | +€553 | |
| Total equity and liabilities | 10/49 | €41,233 | €40,438 | -€795 | -1.9% |
| Equity | 10/15 | €21,397 | €21,537 | +€140 | +0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,709 | €3,709 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,849 | €1,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,288 | €5,428 | +€140 | +2.6% |
| Amounts payable | 17/49 | €19,836 | €18,901 | -€936 | -4.7% |
| Amounts payable within one year | 42/48 | €19,836 | €18,901 | -€936 | -4.7% |
| Financial debts | 43 | €3,664 | - | -€3,664 | |
| Credit institutions | 430/8 | €3,664 | - | -€3,664 | |
| Trade debts | 44 | €3,324 | €4,102 | +€778 | +23.4% |
| Suppliers | 440/4 | €3,324 | €4,102 | +€778 | +23.4% |
| Taxes, remuneration and social security | 45 | €7,348 | €9,298 | +€1,950 | +26.5% |
| Taxes | 450/3 | €7,348 | €9,298 | +€1,950 | +26.5% |
| Other amounts payable | 47/48 | €5,500 | €5,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €737 | -€114 | -13.4% |
| Other operating charges | 640/8 | €674 | €692 | +€18 | +2.7% |
| Gross operating margin | 9900 | €885 | €1,570 | +€684 | +77.3% |
| Operating profit (loss) | 9901 | -€640 | €140 | +€780 | |
| Financial charges | 65/66B | €870 | - | -€870 | |
| Recurring financial charges | 65 | €870 | - | -€870 | |
| Profit (loss) for the period before taxes | 9903 | -€1,511 | €140 | +€1,651 | |
| Profit (loss) for the period | 9904 | -€1,511 | €140 | +€1,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,511 | €140 | +€1,651 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.