SIZ CONSULTING: 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.
SIZ CONSULTING
Largest movements
- Tangible fixed assets +€30,067
up €30,067 (+53.8%), from €55,898 to €85,965
of which Leasing and similar rights: +€22,832
- Receivables within one year +€18,743
up €18,743 (+47.3%), from €39,642 to €58,384
of which Other amounts receivable: +€17,952
- Cash -€1,745
down €1,745 (-10.9%), from €15,951 to €14,206
mainly Investment in fixed assets (net) (-€42,692) and Receivables within one year (-€18,743)
- Debts after one year +€18,375
new in 2024: €18,375
- Trade debts +€13,728
up €13,728 (+119%), from €11,531 to €25,259
- Profit (loss) carried forward +€9,653
up €9,653 (+12.9%), from €75,001 to €84,654
- Tax, wage and social debts +€5,308
up €5,308 (+22.1%), from €23,968 to €29,276
of which Taxes: +€5,308
- Gross operating margin -€29,121
down €29,121 (-50.1%), from €58,166 to €29,044
- Taxes -€9,545
down €9,545 (-76.8%), from €12,421 to €2,876
- Depreciation +€6,035
up €6,035 (+91.6%), from €6,590 to €12,626
- Other operating charges +€1,529
up €1,529 (+201%), from €760 to €2,289
- Financial income +€939
up €939 (+113%), from €832 to €1,771
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.
Derived cash bridge
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 | €111,940 | €159,005 | +€47,064 | +42.0% |
| Fixed assets | 21/28 | €56,348 | €86,415 | +€30,067 | +53.4% |
| Tangible fixed assets | 22/27 | €55,898 | €85,965 | +€30,067 | +53.8% |
| Plant, machinery and equipment | 23 | €877 | €4,439 | +€3,562 | +406% |
| Furniture and vehicles | 24 | €767 | €1,520 | +€753 | +98.1% |
| Leasing and similar rights | 25 | - | €22,832 | +€22,832 | |
| Other tangible fixed assets | 26 | €54,254 | €57,174 | +€2,920 | +5.4% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €55,592 | €72,590 | +€16,998 | +30.6% |
| Amounts receivable within one year | 40/41 | €39,642 | €58,384 | +€18,743 | +47.3% |
| Trade receivables | 40 | €14,415 | €15,206 | +€791 | +5.5% |
| Other amounts receivable | 41 | €25,226 | €43,178 | +€17,952 | +71.2% |
| Cash at bank and in hand | 54/58 | €15,951 | €14,206 | -€1,745 | -10.9% |
| Total equity and liabilities | 10/49 | €111,940 | €159,005 | +€47,064 | +42.0% |
| Equity | 10/15 | €76,441 | €86,094 | +€9,653 | +12.6% |
| Contributions | 10/11 | €1,440 | €1,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,001 | €84,654 | +€9,653 | +12.9% |
| Amounts payable | 17/49 | €35,499 | €72,911 | +€37,412 | +105% |
| Amounts payable after more than one year | 17 | - | €18,375 | +€18,375 | |
| Financial debts | 170/4 | - | €18,375 | +€18,375 | |
| Amounts payable within one year | 42/48 | €35,499 | €54,535 | +€19,036 | +53.6% |
| Trade debts | 44 | €11,531 | €25,259 | +€13,728 | +119% |
| Suppliers | 440/4 | €11,531 | €25,259 | +€13,728 | +119% |
| Taxes, remuneration and social security | 45 | €23,968 | €29,276 | +€5,308 | +22.1% |
| Taxes | 450/3 | €22,417 | €27,725 | +€5,308 | +23.7% |
| Remuneration and social security | 454/9 | €1,551 | €1,551 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,590 | €12,626 | +€6,035 | +91.6% |
| Other operating charges | 640/8 | €760 | €2,289 | +€1,529 | +201% |
| Gross operating margin | 9900 | €58,166 | €29,044 | -€29,121 | -50.1% |
| Operating profit (loss) | 9901 | €50,815 | €14,130 | -€36,686 | -72.2% |
| Financial income | 75/76B | €832 | €1,771 | +€939 | +113% |
| Recurring financial income | 75 | €832 | €1,771 | +€939 | +113% |
| Financial charges | 65/66B | €2,707 | €3,372 | +€666 | +24.6% |
| Recurring financial charges | 65 | €2,707 | €3,372 | +€666 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €48,940 | €12,529 | -€36,412 | -74.4% |
| Income taxes | 67/77 | €12,421 | €2,876 | -€9,545 | -76.8% |
| Profit (loss) for the period | 9904 | €36,519 | €9,653 | -€26,867 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,519 | €9,653 | -€26,867 | -73.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.