SL ActConseil: 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.
SL ActConseil
Largest movements
- Cash +€13,045
up €13,045 (+55.2%), from €23,613 to €36,658
mainly Net result for the year (+€45,193) and Depreciation (+€6,734)
- Tangible fixed assets -€6,734
down €6,734 (-25.1%), from €26,792 to €20,058
- Receivables within one year +€4,703
up €4,703 (+49.9%), from €9,419 to €14,122
of which Trade receivables: +€5,403
- Deferred charges and accrued income -€1,731
down €1,731 (-36.5%), from €4,746 to €3,015
- Reserves +€45,000
up €45,000 (+381.4%), from €11,800 to €56,800
- Profit (loss) carried forward -€34,807
down €34,807 (-88.0%), from €39,574 to €4,767
- Trade debts -€750
down €750 (-16.0%), from €4,688 to €3,938
- Gross operating margin +€44,752
up €44,752 (+176.9%), from €25,291 to €70,043
- Taxes +€11,263
up €11,263 (+200.9%), from €5,607 to €16,870
- Depreciation +€1,479
up €1,479 (+28.1%), from €5,255 to €6,734
- Other operating charges -€1,147
down €1,147 (-50.1%), from €2,290 to €1,143
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 | €64,886 | €74,169 | +€9,283 | +14.3% |
| Fixed assets | 21/28 | €27,108 | €20,374 | -€6,734 | -24.8% |
| Tangible fixed assets | 22/27 | €26,792 | €20,058 | -€6,734 | -25.1% |
| Furniture and vehicles | 24 | €26,792 | €20,058 | -€6,734 | -25.1% |
| Financial fixed assets | 28 | €316 | €316 | = | 0.0% |
| Current assets | 29/58 | €37,778 | €53,795 | +€16,017 | +42.4% |
| Amounts receivable within one year | 40/41 | €9,419 | €14,122 | +€4,703 | +49.9% |
| Trade receivables | 40 | €8,719 | €14,122 | +€5,403 | +62.0% |
| Other amounts receivable | 41 | €700 | - | -€700 | |
| Cash at bank and in hand | 54/58 | €23,613 | €36,658 | +€13,045 | +55.2% |
| Deferred charges and accrued income | 490/1 | €4,746 | €3,015 | -€1,731 | -36.5% |
| Total equity and liabilities | 10/49 | €64,886 | €74,169 | +€9,283 | +14.3% |
| Equity | 10/15 | €53,374 | €63,567 | +€10,193 | +19.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,800 | €56,800 | +€45,000 | +381.4% |
| Distributable reserves | 133 | €11,800 | €56,800 | +€45,000 | +381.4% |
| Profit (loss) carried forward | 14 | €39,574 | €4,767 | -€34,807 | -88.0% |
| Amounts payable | 17/49 | €11,512 | €10,602 | -€910 | -7.9% |
| Amounts payable within one year | 42/48 | €11,512 | €10,602 | -€910 | -7.9% |
| Trade debts | 44 | €4,688 | €3,938 | -€750 | -16.0% |
| Suppliers | 440/4 | €4,688 | €3,938 | -€750 | -16.0% |
| Taxes, remuneration and social security | 45 | €6,824 | €6,664 | -€160 | -2.3% |
| Taxes | 450/3 | €4,996 | €6,664 | +€1,668 | +33.4% |
| Remuneration and social security | 454/9 | €1,828 | - | -€1,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,255 | €6,734 | +€1,479 | +28.1% |
| Other operating charges | 640/8 | €2,290 | €1,143 | -€1,147 | -50.1% |
| Gross operating margin | 9900 | €25,291 | €70,043 | +€44,752 | +176.9% |
| Operating profit (loss) | 9901 | €17,746 | €62,166 | +€44,420 | +250.3% |
| Financial charges | 65/66B | €253 | €103 | -€150 | -59.3% |
| Recurring financial charges | 65 | €253 | €103 | -€150 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €17,493 | €62,063 | +€44,570 | +254.8% |
| Income taxes | 67/77 | €5,607 | €16,870 | +€11,263 | +200.9% |
| Profit (loss) for the period | 9904 | €11,886 | €45,193 | +€33,307 | +280.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,886 | €45,193 | +€33,307 | +280.2% |
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 2 October 2026 via checked.be.