SINGLETON 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.
SINGLETON CONSULTING
Largest movements
- Receivables within one year +€58,083
up €58,083 (+110.1%), from €52,750 to €110,834
of which Trade receivables: +€84,735
- Tangible fixed assets -€33,198
down €33,198 (-34.8%), from €95,345 to €62,147
of which Furniture and vehicles: -€18,260
- Cash -€8,572
down €8,572 (-35.1%), from €24,398 to €15,826
mainly Trade debts (-€72,741) and Receivables within one year (-€58,083)
- Trade debts -€72,741
down €72,741 (-99.6%), from €73,067 to €326
- Profit (loss) carried forward +€58,993
up €58,993, from -€27,259 to €31,734
- Tax, wage and social debts +€23,155
new in 2025: €23,155
- Other debts +€20,337
up €20,337 (+149.0%), from €13,648 to €33,985
- Debts after one year -€13,430
down €13,430 (-58.9%), from €22,811 to €9,381
- Staff costs -€31,992
no longer reported in 2025 (was €31,992)
- Gross operating margin +€22,737
up €22,737 (+24.8%), from €91,813 to €114,550
- Taxes +€16,362
up €16,362 (+11625.5%), from €141 to €16,503
- Depreciation -€11,575
down €11,575 (-25.9%), from €44,772 to €33,198
- Financial charges -€1,460
down €1,460 (-40.2%), from €3,629 to €2,170
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 | €216,645 | €232,959 | +€16,313 | +7.5% |
| Fixed assets | 21/28 | €139,497 | €106,299 | -€33,198 | -23.8% |
| Tangible fixed assets | 22/27 | €95,345 | €62,147 | -€33,198 | -34.8% |
| Land and buildings | 22 | €47,244 | €38,359 | -€8,884 | -18.8% |
| Plant, machinery and equipment | 23 | €8,076 | €2,023 | -€6,053 | -75.0% |
| Furniture and vehicles | 24 | €40,025 | €21,765 | -€18,260 | -45.6% |
| Financial fixed assets | 28 | €44,152 | €44,152 | = | 0.0% |
| Current assets | 29/58 | €77,148 | €126,660 | +€49,511 | +64.2% |
| Amounts receivable within one year | 40/41 | €52,750 | €110,834 | +€58,083 | +110.1% |
| Trade receivables | 40 | €22,946 | €107,681 | +€84,735 | +369.3% |
| Other amounts receivable | 41 | €29,804 | €3,152 | -€26,652 | -89.4% |
| Cash at bank and in hand | 54/58 | €24,398 | €15,826 | -€8,572 | -35.1% |
| Total equity and liabilities | 10/49 | €216,645 | €232,959 | +€16,313 | +7.5% |
| Equity | 10/15 | €93,201 | €152,194 | +€58,993 | +63.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 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 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,259 | €31,734 | +€58,993 | |
| Amounts payable | 17/49 | €123,444 | €80,765 | -€42,679 | -34.6% |
| Amounts payable after more than one year | 17 | €22,811 | €9,381 | -€13,430 | -58.9% |
| Financial debts | 170/4 | €22,811 | €9,381 | -€13,430 | -58.9% |
| Amounts payable within one year | 42/48 | €100,633 | €71,384 | -€29,249 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €13,918 | €13,918 | = | 0.0% |
| Trade debts | 44 | €73,067 | €326 | -€72,741 | -99.6% |
| Suppliers | 440/4 | €73,067 | €326 | -€72,741 | -99.6% |
| Taxes, remuneration and social security | 45 | - | €23,155 | +€23,155 | |
| Taxes | 450/3 | - | €23,155 | +€23,155 | |
| Other amounts payable | 47/48 | €13,648 | €33,985 | +€20,337 | +149.0% |
| Remuneration, social security and pensions | 62 | €31,992 | - | -€31,992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,772 | €33,198 | -€11,575 | -25.9% |
| Other operating charges | 640/8 | €2,452 | €3,687 | +€1,235 | +50.4% |
| Gross operating margin | 9900 | €91,813 | €114,550 | +€22,737 | +24.8% |
| Operating profit (loss) | 9901 | €12,597 | €77,665 | +€65,068 | +516.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,629 | €2,170 | -€1,460 | -40.2% |
| Recurring financial charges | 65 | €3,629 | €2,170 | -€1,460 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €8,968 | €75,495 | +€66,527 | +741.8% |
| Income taxes | 67/77 | €141 | €16,503 | +€16,362 | +11625.5% |
| Profit (loss) for the period | 9904 | €8,827 | €58,993 | +€50,165 | +568.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,827 | €58,993 | +€50,165 | +568.3% |
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 4 October 2026 via checked.be.