SLS CONSULT: 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.
SLS CONSULT
Largest movements
- Current investments +€295,505
new in 2025: €295,505
- Cash -€157,910
no longer reported in 2025 (was €157,910)
mainly Current investments (-€295,505) and Receivables after one year (-€30,000)
- Tangible fixed assets -€33,335
down €33,335 (-26.6%), from €125,543 to €92,208
of which Furniture and vehicles: -€27,972
- Receivables after one year +€30,000
up €30,000 (+19.6%), from €153,350 to €183,350
- Reserves +€150,487
up €150,487 (+42.5%), from €354,080 to €504,567
of which Non-distributable reserves: +€502,707
- Debts after one year -€16,342
down €16,342 (-27.5%), from €59,429 to €43,087
- Tax, wage and social debts +€6,208
up €6,208 (+25.1%), from €24,718 to €30,925
- Depreciation +€18,346
up €18,346 (+92.0%), from €19,937 to €38,283
- Taxes -€17,311
down €17,311 (-27.3%), from €63,311 to €46,000
- Gross operating margin +€9,375
up €9,375 (+4.1%), from €228,109 to €237,484
- Other operating charges -€3,079
down €3,079 (-68.4%), from €4,500 to €1,421
- Financial income -€3,003
down €3,003 (-99.8%), from €3,008 to €6
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 | €467,514 | €605,456 | +€137,942 | +29.5% |
| Fixed assets | 21/28 | €125,543 | €92,208 | -€33,335 | -26.6% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €125,543 | €92,208 | -€33,335 | -26.6% |
| Land and buildings | 22 | €86,948 | €81,586 | -€5,363 | -6.2% |
| Furniture and vehicles | 24 | €38,595 | €10,622 | -€27,972 | -72.5% |
| Current assets | 29/58 | €341,971 | €513,248 | +€171,277 | +50.1% |
| Amounts receivable after more than one year | 29 | €153,350 | €183,350 | +€30,000 | +19.6% |
| Other amounts receivable | 291 | €153,350 | €183,350 | +€30,000 | +19.6% |
| Amounts receivable within one year | 40/41 | €30,710 | €34,393 | +€3,682 | +12.0% |
| Trade receivables | 40 | €28,880 | €21,924 | -€6,956 | -24.1% |
| Other amounts receivable | 41 | €1,830 | €12,469 | +€10,638 | +581% |
| Current investments | 50/53 | - | €295,505 | +€295,505 | |
| Cash at bank and in hand | 54/58 | €157,910 | - | -€157,910 | |
| Total equity and liabilities | 10/49 | €467,514 | €605,456 | +€137,942 | +29.5% |
| Equity | 10/15 | €360,280 | €510,767 | +€150,487 | +41.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €354,080 | €504,567 | +€150,487 | +42.5% |
| Non-distributable reserves | 130/1 | €1,860 | €504,567 | +€502,707 | +27,027% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €504,567 | +€504,567 | |
| Distributable reserves | 133 | €352,220 | - | -€352,220 | |
| Amounts payable | 17/49 | €107,234 | €94,688 | -€12,545 | -11.7% |
| Amounts payable after more than one year | 17 | €59,429 | €43,087 | -€16,342 | -27.5% |
| Financial debts | 170/4 | €59,429 | €43,087 | -€16,342 | -27.5% |
| Amounts payable within one year | 42/48 | €47,805 | €51,601 | +€3,796 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €19,540 | €16,342 | -€3,198 | -16.4% |
| Trade debts | 44 | €3,547 | €2,967 | -€580 | -16.4% |
| Suppliers | 440/4 | €3,547 | €2,967 | -€580 | -16.4% |
| Taxes, remuneration and social security | 45 | €24,718 | €30,925 | +€6,208 | +25.1% |
| Taxes | 450/3 | €24,718 | €30,925 | +€6,208 | +25.1% |
| Other amounts payable | 47/48 | - | €1,367 | +€1,367 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,937 | €38,283 | +€18,346 | +92.0% |
| Other operating charges | 640/8 | €4,500 | €1,421 | -€3,079 | -68.4% |
| Gross operating margin | 9900 | €228,109 | €237,484 | +€9,375 | +4.1% |
| Operating profit (loss) | 9901 | €203,673 | €197,780 | -€5,893 | -2.9% |
| Financial income | 75/76B | €3,008 | €6 | -€3,003 | -99.8% |
| Recurring financial income | 75 | €3,008 | €6 | -€3,003 | -99.8% |
| Financial charges | 65/66B | €1,805 | €1,298 | -€507 | -28.1% |
| Recurring financial charges | 65 | €1,805 | €1,298 | -€507 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €204,876 | €196,487 | -€8,388 | -4.1% |
| Income taxes | 67/77 | €63,311 | €46,000 | -€17,311 | -27.3% |
| Profit (loss) for the period | 9904 | €141,564 | €150,487 | +€8,923 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €141,564 | €150,487 | +€8,923 | +6.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.