SL CONSEILS: 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.
SL CONSEILS
Largest movements
- Receivables within one year -€51,514
down €51,514 (-50.0%), from €102,936 to €51,422
of which Other amounts receivable: -€46,187
- Financial fixed assets +€50,466
up €50,466 (+123%), from €40,864 to €91,330
- Cash -€10,423
down €10,423 (-58.0%), from €17,985 to €7,561
mainly Investment in fixed assets (net) (-€55,497) and Tax, wage and social debts (-€33,460)
- Profit (loss) carried forward +€46,971
up €46,971, from -€32,741 to €14,230
- Tax, wage and social debts -€33,460
no longer reported in 2025 (was €33,460)
- Reserves -€32,741
down €32,741 (-22.7%), from €144,274 to €111,534
- Other debts +€11,479
new in 2025: €11,479
- Current portion of long-term debt -€3,162
down €3,162 (-66.2%), from €4,774 to €1,612
- Gross operating margin +€161,925
up €161,925, from -€144,201 to €17,724
- Staff costs -€5,527
no longer reported in 2025 (was €5,527)
- Depreciation -€3,162
down €3,162 (-48.1%), from €6,574 to €3,412
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 | €171,780 | €161,237 | -€10,543 | -6.1% |
| Fixed assets | 21/28 | €50,168 | €102,253 | +€52,085 | +104% |
| Tangible fixed assets | 22/27 | €9,304 | €10,923 | +€1,619 | +17.4% |
| Furniture and vehicles | 24 | €3,094 | €6,405 | +€3,311 | +107% |
| Other tangible fixed assets | 26 | €6,210 | €4,518 | -€1,692 | -27.2% |
| Financial fixed assets | 28 | €40,864 | €91,330 | +€50,466 | +123% |
| Current assets | 29/58 | €121,612 | €58,984 | -€62,628 | -51.5% |
| Amounts receivable within one year | 40/41 | €102,936 | €51,422 | -€51,514 | -50.0% |
| Trade receivables | 40 | €12,726 | €7,400 | -€5,326 | -41.9% |
| Other amounts receivable | 41 | €90,210 | €44,022 | -€46,187 | -51.2% |
| Cash at bank and in hand | 54/58 | €17,985 | €7,561 | -€10,423 | -58.0% |
| Deferred charges and accrued income | 490/1 | €691 | - | -€691 | |
| Total equity and liabilities | 10/49 | €171,780 | €161,237 | -€10,543 | -6.1% |
| Equity | 10/15 | €131,534 | €145,764 | +€14,230 | +10.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €144,274 | €111,534 | -€32,741 | -22.7% |
| Distributable reserves | 133 | €144,274 | €111,534 | -€32,741 | -22.7% |
| Profit (loss) carried forward | 14 | -€32,741 | €14,230 | +€46,971 | |
| Amounts payable | 17/49 | €40,246 | €15,473 | -€24,773 | -61.6% |
| Amounts payable within one year | 42/48 | €40,246 | €15,473 | -€24,773 | -61.6% |
| Current portion of amounts payable after more than one year | 42 | €4,774 | €1,612 | -€3,162 | -66.2% |
| Trade debts | 44 | €2,012 | €2,382 | +€371 | +18.4% |
| Suppliers | 440/4 | €2,012 | €2,382 | +€371 | +18.4% |
| Taxes, remuneration and social security | 45 | €33,460 | - | -€33,460 | |
| Taxes | 450/3 | €33,460 | - | -€33,460 | |
| Other amounts payable | 47/48 | - | €11,479 | +€11,479 | |
| Remuneration, social security and pensions | 62 | €5,527 | - | -€5,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,574 | €3,412 | -€3,162 | -48.1% |
| Other operating charges | 640/8 | €882 | €1,813 | +€931 | +106% |
| Gross operating margin | 9900 | -€144,201 | €17,724 | +€161,925 | |
| Operating profit (loss) | 9901 | -€157,183 | €12,499 | +€169,683 | |
| Financial income | 75/76B | €2,759 | €2,886 | +€127 | +4.6% |
| Recurring financial income | 75 | €2,759 | €2,886 | +€127 | +4.6% |
| Financial charges | 65/66B | €735 | €717 | -€18 | -2.4% |
| Recurring financial charges | 65 | €735 | €717 | -€18 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€155,159 | €14,668 | +€169,828 | |
| Income taxes | 67/77 | €534 | €438 | -€95 | -17.9% |
| Profit (loss) for the period | 9904 | -€155,693 | €14,230 | +€169,923 | |
| Profit (loss) for the period to be appropriated | 9905 | -€155,693 | €14,230 | +€169,923 |
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 14 October 2026 via checked.be.