SL Consulting & Services: 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 Consulting & Services
Largest movements
- Cash +€17,339
up €17,339 (+223%), from €7,773 to €25,112
mainly Receivables within one year (+€12,943) and Deferred charges and accrued income (+€3,131)
- Receivables within one year -€12,943
down €12,943 (-88.0%), from €14,707 to €1,764
of which Trade receivables: -€12,397
- Deferred charges and accrued income -€3,131
down €3,131 (-25.8%), from €12,123 to €8,993
- Tax, wage and social debts +€1,791
up €1,791 (+31.3%), from €5,731 to €7,523
- Profit (loss) carried forward -€477
down €477 (-1.8%), from €26,978 to €26,502
- Gross operating margin -€9,148
down €9,148 (-73.7%), from €12,409 to €3,261
- Taxes -€2,252
down €2,252 (-85.2%), from €2,642 to €390
- Financial charges -€556
down €556 (-17.4%), from €3,195 to €2,639
- Depreciation +€152
up €152 (+129%), from €118 to €270
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 | €35,176 | €36,623 | +€1,448 | +4.1% |
| Fixed assets | 21/28 | €572 | €754 | +€182 | +31.9% |
| Tangible fixed assets | 22/27 | €572 | €754 | +€182 | +31.9% |
| Furniture and vehicles | 24 | €572 | €754 | +€182 | +31.9% |
| Current assets | 29/58 | €34,604 | €35,869 | +€1,265 | +3.7% |
| Amounts receivable within one year | 40/41 | €14,707 | €1,764 | -€12,943 | -88.0% |
| Trade receivables | 40 | €12,397 | €0 | -€12,397 | -100% |
| Other amounts receivable | 41 | €2,310 | €1,764 | -€546 | -23.7% |
| Cash at bank and in hand | 54/58 | €7,773 | €25,112 | +€17,339 | +223% |
| Deferred charges and accrued income | 490/1 | €12,123 | €8,993 | -€3,131 | -25.8% |
| Total equity and liabilities | 10/49 | €35,176 | €36,623 | +€1,448 | +4.1% |
| Equity | 10/15 | €27,978 | €27,502 | -€477 | -1.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,978 | €26,502 | -€477 | -1.8% |
| Amounts payable | 17/49 | €7,198 | €9,122 | +€1,924 | +26.7% |
| Amounts payable within one year | 42/48 | €7,198 | €9,122 | +€1,924 | +26.7% |
| Trade debts | 44 | €1,466 | €1,599 | +€133 | +9.1% |
| Suppliers | 440/4 | €1,466 | €1,599 | +€133 | +9.1% |
| Taxes, remuneration and social security | 45 | €5,731 | €7,523 | +€1,791 | +31.3% |
| Taxes | 450/3 | €5,731 | €7,523 | +€1,791 | +31.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118 | €270 | +€152 | +129% |
| Other operating charges | 640/8 | €525 | €561 | +€36 | +6.8% |
| Gross operating margin | 9900 | €12,409 | €3,261 | -€9,148 | -73.7% |
| Operating profit (loss) | 9901 | €11,766 | €2,430 | -€9,336 | -79.3% |
| Financial income | 75/76B | €104 | €123 | +€18 | +17.6% |
| Recurring financial income | 75 | €104 | €123 | +€18 | +17.6% |
| Financial charges | 65/66B | €3,195 | €2,639 | -€556 | -17.4% |
| Recurring financial charges | 65 | €3,195 | €2,639 | -€556 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €8,675 | -€87 | -€8,762 | |
| Income taxes | 67/77 | €2,642 | €390 | -€2,252 | -85.2% |
| Profit (loss) for the period | 9904 | €6,033 | -€477 | -€6,510 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,033 | -€477 | -€6,510 |
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 23 October 2026 via checked.be.