SINAPI 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.
SINAPI CONSULTING
Largest movements
- Tangible fixed assets -€9,000
no longer reported in 2025 (was €9,000)
- Tax, wage and social debts -€9,102
down €9,102 (-82.5%), from €11,038 to €1,937
- Profit (loss) carried forward +€4,519
up €4,519 (+211.2%), from €2,139 to €6,658
- Provisions -€2,500
down €2,500 (-33.3%), from €7,500 to €5,000
- Trade debts -€1,600
down €1,600 (-80.0%), from €2,000 to €400
- Gross operating margin -€10,681
down €10,681, from €7,480 to -€3,201
- Financial income +€8,500
new in 2025: €8,500
of which Financial income: +€8,500
- Depreciation -€4,000
down €4,000 (-80.0%), from €5,000 to €1,000
- Other operating charges -€1,342
no longer reported in 2025 (was €1,342)
- Taxes +€232
up €232 (+27.2%), from €852 to €1,084
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 | €41,534 | €32,827 | -€8,707 | -21.0% |
| Fixed assets | 21/28 | €9,000 | - | -€9,000 | |
| Tangible fixed assets | 22/27 | €9,000 | - | -€9,000 | |
| Furniture and vehicles | 24 | €9,000 | - | -€9,000 | |
| Current assets | 29/58 | €32,534 | €32,827 | +€293 | +0.9% |
| Amounts receivable within one year | 40/41 | €32,500 | €32,500 | = | 0.0% |
| Other amounts receivable | 41 | €32,500 | €32,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34 | €327 | +€293 | +869.3% |
| Total equity and liabilities | 10/49 | €41,534 | €32,827 | -€8,707 | -21.0% |
| Equity | 10/15 | €3,139 | €7,658 | +€4,519 | +144.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,139 | €6,658 | +€4,519 | +211.2% |
| Provisions and deferred taxes | 16 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Provisions for liabilities and charges | 160/5 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Other liabilities and charges | 164/5 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Amounts payable | 17/49 | €30,895 | €20,169 | -€10,726 | -34.7% |
| Amounts payable within one year | 42/48 | €30,895 | €20,169 | -€10,726 | -34.7% |
| Trade debts | 44 | €2,000 | €400 | -€1,600 | -80.0% |
| Suppliers | 440/4 | €2,000 | €400 | -€1,600 | -80.0% |
| Taxes, remuneration and social security | 45 | €11,038 | €1,937 | -€9,102 | -82.5% |
| Taxes | 450/3 | €11,038 | €1,937 | -€9,102 | -82.5% |
| Other amounts payable | 47/48 | €17,856 | €17,833 | -€24 | -0.1% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €1,000 | -€4,000 | -80.0% |
| Other operating charges | 640/8 | €1,342 | - | -€1,342 | |
| Non-recurring operating charges | 66A | - | -€1,542 | -€1,542 | |
| Gross operating margin | 9900 | €7,480 | -€3,201 | -€10,681 | |
| Operating profit (loss) | 9901 | €1,139 | -€2,659 | -€3,798 | |
| Financial income | 75/76B | - | €8,500 | +€8,500 | |
| Recurring financial income | 75 | - | €8,500 | +€8,500 | |
| Non-recurring financial income | 76B | - | €8,500 | +€8,500 | |
| Financial charges | 65/66B | €42 | €238 | +€196 | +466.9% |
| Recurring financial charges | 65 | €42 | €238 | +€196 | +466.9% |
| Profit (loss) for the period before taxes | 9903 | €1,097 | €5,603 | +€4,506 | +410.9% |
| Income taxes | 67/77 | €852 | €1,084 | +€232 | +27.2% |
| Profit (loss) for the period | 9904 | €244 | €4,519 | +€4,275 | +1750.8% |
| Profit (loss) for the period to be appropriated | 9905 | €244 | €4,519 | +€4,275 | +1750.8% |
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 3 October 2026 via checked.be.