Sinat 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.
Sinat Consult
Largest movements
- Receivables within one year +€182,745
up €182,745 (+30.2%), from €604,282 to €787,027
of which Other amounts receivable: +€158,470
- Other debts +€171,212
up €171,212 (+1036.3%), from €16,521 to €187,734
- Tax, wage and social debts +€25,750
up €25,750 (+1697.3%), from €1,517 to €27,267
of which Taxes: +€14,250
- Trade debts -€8,606
down €8,606 (-82.3%), from €10,454 to €1,848
- Gross operating margin -€8,972
down €8,972, from €5,577 to -€3,395
- Other operating charges -€2,271
down €2,271 (-62.3%), from €3,643 to €1,372
- Taxes +€960
up €960 (+205.3%), from €468 to €1,428
- Depreciation -€761
down €761 (-66.6%), from €1,142 to €381
- Financial charges +€600
up €600 (+270.1%), from €222 to €823
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 | €636,105 | €815,880 | +€179,775 | +28.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €7,881 | €8,746 | +€866 | +11.0% |
| Tangible fixed assets | 22/27 | €4,381 | €5,246 | +€866 | +19.8% |
| Land and buildings | 22 | €4,381 | €4,258 | -€123 | -2.8% |
| Plant, machinery and equipment | 23 | - | €988 | +€988 | |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €628,225 | €807,134 | +€178,909 | +28.5% |
| Amounts receivable within one year | 40/41 | €604,282 | €787,027 | +€182,745 | +30.2% |
| Trade receivables | 40 | €45,000 | €69,275 | +€24,275 | +53.9% |
| Other amounts receivable | 41 | €559,282 | €717,752 | +€158,470 | +28.3% |
| Cash at bank and in hand | 54/58 | €2,792 | €3,478 | +€686 | +24.6% |
| Deferred charges and accrued income | 490/1 | €21,151 | €16,629 | -€4,522 | -21.4% |
| Total equity and liabilities | 10/49 | €636,105 | €815,880 | +€179,775 | +28.3% |
| Equity | 10/15 | €6,431 | -€968 | -€7,399 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,431 | -€3,968 | -€7,399 | |
| Amounts payable | 17/49 | €629,675 | €816,848 | +€187,174 | +29.7% |
| Amounts payable after more than one year | 17 | €600,000 | €600,000 | = | 0.0% |
| Other amounts payable | 178/9 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,493 | €216,848 | +€188,355 | +661.1% |
| Trade debts | 44 | €10,454 | €1,848 | -€8,606 | -82.3% |
| Suppliers | 440/4 | €10,454 | €1,848 | -€8,606 | -82.3% |
| Taxes, remuneration and social security | 45 | €1,517 | €27,267 | +€25,750 | +1697.3% |
| Taxes | 450/3 | €1,517 | €15,767 | +€14,250 | +939.3% |
| Remuneration and social security | 454/9 | - | €11,500 | +€11,500 | |
| Other amounts payable | 47/48 | €16,521 | €187,734 | +€171,212 | +1036.3% |
| Accrued charges and deferred income | 492/3 | €1,182 | €0 | -€1,182 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,142 | €381 | -€761 | -66.6% |
| Other operating charges | 640/8 | €3,643 | €1,372 | -€2,271 | -62.3% |
| Gross operating margin | 9900 | €5,577 | -€3,395 | -€8,972 | |
| Operating profit (loss) | 9901 | €792 | -€5,148 | -€5,940 | |
| Financial charges | 65/66B | €222 | €823 | +€600 | +270.1% |
| Recurring financial charges | 65 | €222 | €823 | +€600 | +270.1% |
| Profit (loss) for the period before taxes | 9903 | €570 | -€5,971 | -€6,541 | |
| Income taxes | 67/77 | €468 | €1,428 | +€960 | +205.3% |
| Profit (loss) for the period | 9904 | €102 | -€7,399 | -€7,501 | |
| Profit (loss) for the period to be appropriated | 9905 | €102 | -€7,399 | -€7,501 |
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 6 October 2026 via checked.be.