SNA Consulting: 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.
SNA Consulting
Largest movements
- Cash -€99,375
down €99,375 (-62.5%), from €158,971 to €59,596
mainly Contributions, distributions and other (-€223,584) and Trade debts (-€2,489)
- Receivables within one year -€3,498
down €3,498 (-10.0%), from €34,846 to €31,347
of which Trade receivables: -€4,645
- Profit (loss) carried forward -€171,886
no longer reported in 2025 (was €171,886)
- Other debts +€71,186
up €71,186 (+2492.3%), from €2,856 to €74,042
- Trade debts -€2,489
down €2,489 (-54.2%), from €4,593 to €2,104
- Staff costs +€10,827
new in 2025: €10,827
- Gross operating margin -€8,810
down €8,810 (-10.1%), from €87,545 to €78,735
- Taxes -€4,040
down €4,040 (-22.6%), from €17,893 to €13,853
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 | €197,530 | €94,507 | -€103,023 | -52.2% |
| Fixed assets | 21/28 | €3,713 | €3,563 | -€150 | -4.0% |
| Tangible fixed assets | 22/27 | €3,713 | €3,263 | -€450 | -12.1% |
| Other tangible fixed assets | 26 | €3,713 | €3,263 | -€450 | -12.1% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €193,817 | €90,944 | -€102,873 | -53.1% |
| Amounts receivable within one year | 40/41 | €34,846 | €31,347 | -€3,498 | -10.0% |
| Trade receivables | 40 | €34,846 | €30,200 | -€4,645 | -13.3% |
| Other amounts receivable | 41 | - | €1,147 | +€1,147 | |
| Cash at bank and in hand | 54/58 | €158,971 | €59,596 | -€99,375 | -62.5% |
| Total equity and liabilities | 10/49 | €197,530 | €94,507 | -€103,023 | -52.2% |
| Equity | 10/15 | €174,386 | €2,500 | -€171,886 | -98.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,886 | - | -€171,886 | |
| Amounts payable | 17/49 | €23,144 | €92,007 | +€68,863 | +297.5% |
| Amounts payable within one year | 42/48 | €23,103 | €91,960 | +€68,857 | +298.0% |
| Trade debts | 44 | €4,593 | €2,104 | -€2,489 | -54.2% |
| Suppliers | 440/4 | €4,593 | €2,104 | -€2,489 | -54.2% |
| Taxes, remuneration and social security | 45 | €15,653 | €15,813 | +€160 | +1.0% |
| Taxes | 450/3 | €15,653 | €14,051 | -€1,603 | -10.2% |
| Remuneration and social security | 454/9 | - | €1,763 | +€1,763 | |
| Other amounts payable | 47/48 | €2,856 | €74,042 | +€71,186 | +2492.3% |
| Accrued charges and deferred income | 492/3 | €41 | €47 | +€6 | +14.9% |
| Remuneration, social security and pensions | 62 | - | €10,827 | +€10,827 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €450 | = | 0.0% |
| Other operating charges | 640/8 | €779 | €782 | +€3 | +0.4% |
| Gross operating margin | 9900 | €87,545 | €78,735 | -€8,810 | -10.1% |
| Operating profit (loss) | 9901 | €86,316 | €66,676 | -€19,640 | -22.8% |
| Financial charges | 65/66B | €1,482 | €1,126 | -€356 | -24.0% |
| Recurring financial charges | 65 | €1,482 | €1,126 | -€356 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €84,834 | €65,550 | -€19,284 | -22.7% |
| Income taxes | 67/77 | €17,893 | €13,853 | -€4,040 | -22.6% |
| Profit (loss) for the period | 9904 | €66,941 | €51,697 | -€15,244 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,941 | €51,697 | -€15,244 | -22.8% |
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.