SN CONSULT: 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.
SN CONSULT
Largest movements
- Cash +€334,491
up €334,491 (+533.2%), from €62,734 to €397,224
mainly Other debts (+€977,195) and Net result for the year (+€444,027)
- Current investments -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Receivables within one year +€57,812
up €57,812 (+37.7%), from €153,395 to €211,207
of which Other amounts receivable: +€77,903
- Receivables after one year +€49,301
up €49,301 (+19.7%), from €250,699 to €300,000
- Tangible fixed assets -€35,854
down €35,854 (-30.0%), from €119,326 to €83,472
of which Furniture and vehicles: -€32,119
- Other debts +€977,195
up €977,195, from €0 to €977,195
- Profit (loss) carried forward -€533,169
down €533,169 (-100.0%), from €533,169 to €0
- Tax, wage and social debts -€89,771
down €89,771 (-91.2%), from €98,476 to €8,704
- Debts after one year -€11,281
down €11,281 (-28.6%), from €39,398 to €28,117
- Financial income +€312,604
up €312,604 (+3481.8%), from €8,978 to €321,582
- Gross operating margin -€153,599
down €153,599 (-43.7%), from €351,873 to €198,274
- Taxes -€40,198
down €40,198 (-48.7%), from €82,581 to €42,383
- Other operating charges +€6,609
up €6,609 (+432.2%), from €1,529 to €8,138
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 | €688,029 | €1,030,428 | +€342,399 | +49.8% |
| Fixed assets | 21/28 | €151,201 | €113,997 | -€37,204 | -24.6% |
| Tangible fixed assets | 22/27 | €119,326 | €83,472 | -€35,854 | -30.0% |
| Plant, machinery and equipment | 23 | €26,883 | €23,148 | -€3,735 | -13.9% |
| Furniture and vehicles | 24 | €92,443 | €60,324 | -€32,119 | -34.7% |
| Financial fixed assets | 28 | €31,875 | €30,525 | -€1,350 | -4.2% |
| Current assets | 29/58 | €536,828 | €916,431 | +€379,603 | +70.7% |
| Amounts receivable after more than one year | 29 | €250,699 | €300,000 | +€49,301 | +19.7% |
| Other amounts receivable | 291 | €250,699 | €300,000 | +€49,301 | +19.7% |
| Amounts receivable within one year | 40/41 | €153,395 | €211,207 | +€57,812 | +37.7% |
| Trade receivables | 40 | €145,534 | €125,443 | -€20,091 | -13.8% |
| Other amounts receivable | 41 | €7,861 | €85,764 | +€77,903 | +991.0% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €62,734 | €397,224 | +€334,491 | +533.2% |
| Deferred charges and accrued income | 490/1 | - | €8,000 | +€8,000 | |
| Total equity and liabilities | 10/49 | €688,029 | €1,030,428 | +€342,399 | +49.8% |
| Equity | 10/15 | €536,169 | €3,000 | -€533,169 | -99.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €533,169 | €0 | -€533,169 | -100.0% |
| Amounts payable | 17/49 | €151,860 | €1,027,428 | +€875,568 | +576.6% |
| Amounts payable after more than one year | 17 | €39,398 | €28,117 | -€11,281 | -28.6% |
| Financial debts | 170/4 | €39,398 | €28,117 | -€11,281 | -28.6% |
| Amounts payable within one year | 42/48 | €110,962 | €997,811 | +€886,849 | +799.2% |
| Current portion of amounts payable after more than one year | 42 | €10,846 | €11,281 | +€436 | +4.0% |
| Trade debts | 44 | €1,640 | €630 | -€1,010 | -61.6% |
| Suppliers | 440/4 | €1,640 | €630 | -€1,010 | -61.6% |
| Taxes, remuneration and social security | 45 | €98,476 | €8,704 | -€89,771 | -91.2% |
| Taxes | 450/3 | €98,476 | €8,704 | -€89,771 | -91.2% |
| Other amounts payable | 47/48 | €0 | €977,195 | +€977,195 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,295 | €22,723 | +€3,428 | +17.8% |
| Other operating charges | 640/8 | €1,529 | €8,138 | +€6,609 | +432.2% |
| Gross operating margin | 9900 | €351,873 | €198,274 | -€153,599 | -43.7% |
| Operating profit (loss) | 9901 | €331,049 | €167,412 | -€163,637 | -49.4% |
| Financial income | 75/76B | €8,978 | €321,582 | +€312,604 | +3481.8% |
| Recurring financial income | 75 | €8,978 | €321,582 | +€312,604 | +3481.8% |
| Financial charges | 65/66B | €2,156 | €2,585 | +€429 | +19.9% |
| Recurring financial charges | 65 | €2,156 | €2,585 | +€429 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €337,872 | €486,410 | +€148,538 | +44.0% |
| Income taxes | 67/77 | €82,581 | €42,383 | -€40,198 | -48.7% |
| Profit (loss) for the period | 9904 | €255,291 | €444,027 | +€188,736 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €255,291 | €444,027 | +€188,736 | +73.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.