Singularis Consulting & Coaching: 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.
Singularis Consulting & Coaching
Largest movements
- Financial fixed assets +€75,000
up €75,000 (+4,820%), from €1,556 to €76,556
- Receivables within one year +€34,731
up €34,731 (+68.3%), from €50,854 to €85,585
of which Other amounts receivable: +€35,585
- Cash +€8,783
up €8,783 (+66.6%), from €13,186 to €21,969
mainly Net result for the year (+€64,234) and Other debts (+€29,523)
- Deferred charges and accrued income -€4,512
down €4,512 (-53.7%), from €8,406 to €3,894
- Reserves +€64,234
up €64,234 (+277%), from €23,205 to €87,439
- Other debts +€29,523
new in 2025: €29,523
- Tax, wage and social debts +€10,625
up €10,625 (+53.6%), from €19,822 to €30,447
of which Taxes: +€10,603
- Trade debts +€8,958
up €8,958 (+65.0%), from €13,784 to €22,742
- Gross operating margin +€66,772
up €66,772 (+375%), from €17,814 to €84,586
- Taxes +€13,891
up €13,891 (+341%), from €4,069 to €17,960
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 | €77,907 | €191,060 | +€113,152 | +145% |
| Fixed assets | 21/28 | €5,461 | €79,612 | +€74,151 | +1,358% |
| Tangible fixed assets | 22/27 | €3,905 | €3,056 | -€849 | -21.7% |
| Furniture and vehicles | 24 | €1,810 | €1,255 | -€555 | -30.6% |
| Other tangible fixed assets | 26 | €2,095 | €1,801 | -€294 | -14.0% |
| Financial fixed assets | 28 | €1,556 | €76,556 | +€75,000 | +4,820% |
| Current assets | 29/58 | €72,446 | €111,447 | +€39,001 | +53.8% |
| Amounts receivable within one year | 40/41 | €50,854 | €85,585 | +€34,731 | +68.3% |
| Trade receivables | 40 | €34,208 | €33,354 | -€854 | -2.5% |
| Other amounts receivable | 41 | €16,646 | €52,231 | +€35,585 | +214% |
| Cash at bank and in hand | 54/58 | €13,186 | €21,969 | +€8,783 | +66.6% |
| Deferred charges and accrued income | 490/1 | €8,406 | €3,894 | -€4,512 | -53.7% |
| Total equity and liabilities | 10/49 | €77,907 | €191,060 | +€113,152 | +145% |
| Equity | 10/15 | €42,793 | €107,027 | +€64,234 | +150% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,205 | €87,439 | +€64,234 | +277% |
| Distributable reserves | 133 | €23,205 | €87,439 | +€64,234 | +277% |
| Profit (loss) carried forward | 14 | €988 | €988 | = | 0.0% |
| Amounts payable | 17/49 | €35,115 | €84,033 | +€48,918 | +139% |
| Amounts payable within one year | 42/48 | €35,115 | €84,033 | +€48,918 | +139% |
| Financial debts | 43 | €1,508 | €1,321 | -€187 | -12.4% |
| Other loans | 439 | €1,508 | €1,321 | -€187 | -12.4% |
| Trade debts | 44 | €13,784 | €22,742 | +€8,958 | +65.0% |
| Suppliers | 440/4 | €13,784 | €22,742 | +€8,958 | +65.0% |
| Taxes, remuneration and social security | 45 | €19,822 | €30,447 | +€10,625 | +53.6% |
| Taxes | 450/3 | €17,401 | €28,004 | +€10,603 | +60.9% |
| Remuneration and social security | 454/9 | €2,422 | €2,444 | +€22 | +0.9% |
| Other amounts payable | 47/48 | - | €29,523 | +€29,523 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €339 | +€339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083 | €849 | -€234 | -21.6% |
| Other operating charges | 640/8 | €627 | €724 | +€97 | +15.4% |
| Gross operating margin | 9900 | €17,814 | €84,586 | +€66,772 | +375% |
| Operating profit (loss) | 9901 | €16,104 | €83,013 | +€66,909 | +415% |
| Financial income | 75/76B | €1,044 | €1,869 | +€825 | +79.0% |
| Recurring financial income | 75 | €1,044 | €1,869 | +€825 | +79.0% |
| Financial charges | 65/66B | €2,946 | €2,688 | -€258 | -8.8% |
| Recurring financial charges | 65 | €2,946 | €2,688 | -€258 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €14,202 | €82,194 | +€67,992 | +479% |
| Income taxes | 67/77 | €4,069 | €17,960 | +€13,891 | +341% |
| Profit (loss) for the period | 9904 | €10,133 | €64,234 | +€54,101 | +534% |
| Profit (loss) for the period to be appropriated | 9905 | €10,133 | €64,234 | +€54,101 | +534% |
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 30 October 2026 via checked.be.