SnD CONSULTING: 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.
SnD CONSULTING
Largest movements
- Cash +€16,043
up €16,043 (+3.5%), from €459,536 to €475,579
mainly Other debts (+€143,105) and Net result for the year (+€87,459)
- Other debts +€143,105
up €143,105 (+7,859%), from €1,821 to €144,926
- Reserves -€127,911
down €127,911 (-27.3%), from €469,114 to €341,202
- Financial income -€1,605
down €1,605 (-16.2%), from €9,896 to €8,291
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 | €506,786 | €521,156 | +€14,370 | +2.8% |
| Fixed assets | 21/28 | €4,911 | €2,907 | -€2,004 | -40.8% |
| Tangible fixed assets | 22/27 | €4,911 | €2,907 | -€2,004 | -40.8% |
| Furniture and vehicles | 24 | €3,891 | €2,187 | -€1,704 | -43.8% |
| Other tangible fixed assets | 26 | €1,020 | €720 | -€300 | -29.4% |
| Current assets | 29/58 | €501,875 | €518,249 | +€16,374 | +3.3% |
| Amounts receivable within one year | 40/41 | €29,665 | €33,799 | +€4,135 | +13.9% |
| Trade receivables | 40 | €23,665 | €24,042 | +€378 | +1.6% |
| Other amounts receivable | 41 | €6,000 | €9,757 | +€3,757 | +62.6% |
| Cash at bank and in hand | 54/58 | €459,536 | €475,579 | +€16,043 | +3.5% |
| Deferred charges and accrued income | 490/1 | €12,674 | €8,870 | -€3,804 | -30.0% |
| Total equity and liabilities | 10/49 | €506,786 | €521,156 | +€14,370 | +2.8% |
| Equity | 10/15 | €481,514 | €353,602 | -€127,911 | -26.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €469,114 | €341,202 | -€127,911 | -27.3% |
| Distributable reserves | 133 | €469,114 | €341,202 | -€127,911 | -27.3% |
| Amounts payable | 17/49 | €25,273 | €167,554 | +€142,281 | +563% |
| Amounts payable within one year | 42/48 | €24,695 | €166,958 | +€142,262 | +576% |
| Trade debts | 44 | €3,853 | €2,419 | -€1,433 | -37.2% |
| Suppliers | 440/4 | €3,853 | €2,419 | -€1,433 | -37.2% |
| Taxes, remuneration and social security | 45 | €19,022 | €19,612 | +€591 | +3.1% |
| Taxes | 450/3 | €19,022 | €19,612 | +€591 | +3.1% |
| Other amounts payable | 47/48 | €1,821 | €144,926 | +€143,105 | +7,859% |
| Accrued charges and deferred income | 492/3 | €577 | €596 | +€19 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,965 | €2,004 | +€39 | +2.0% |
| Other operating charges | 640/8 | €1,177 | €1,096 | -€82 | -6.9% |
| Gross operating margin | 9900 | €118,259 | €117,364 | -€895 | -0.8% |
| Operating profit (loss) | 9901 | €115,116 | €114,264 | -€853 | -0.7% |
| Financial income | 75/76B | €9,896 | €8,291 | -€1,605 | -16.2% |
| Recurring financial income | 75 | €9,896 | €8,291 | -€1,605 | -16.2% |
| Financial charges | 65/66B | €50 | €54 | +€4 | +7.9% |
| Recurring financial charges | 65 | €50 | €54 | +€4 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €124,962 | €122,501 | -€2,461 | -2.0% |
| Income taxes | 67/77 | €36,215 | €35,042 | -€1,172 | -3.2% |
| Profit (loss) for the period | 9904 | €88,748 | €87,459 | -€1,289 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €88,748 | €87,459 | -€1,289 | -1.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.