SNELLINGS CONSULTANCY: 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.
SNELLINGS CONSULTANCY
Largest movements
- Cash +€48,850
up €48,850 (+26.7%), from €183,091 to €231,942
mainly Net result for the year (+€54,326) and Depreciation (+€8,016)
- Tangible fixed assets -€8,016
down €8,016 (-31.7%), from €25,287 to €17,270
- Reserves +€54,326
up €54,326 (+22.8%), from €237,835 to €292,161
of which Distributable reserves: +€54,326
- Tax, wage and social debts -€9,823
down €9,823 (-35.1%), from €28,026 to €18,203
of which Taxes: -€8,106
- Gross operating margin +€15,035
up €15,035 (+26.5%), from €56,806 to €71,842
- Financial income +€7,533
up €7,533 (+1,049%), from €718 to €8,251
- Taxes +€1,435
up €1,435 (+10.0%), from €14,368 to €15,804
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 | €287,435 | €329,572 | +€42,137 | +14.7% |
| Fixed assets | 21/28 | €25,287 | €17,270 | -€8,016 | -31.7% |
| Tangible fixed assets | 22/27 | €25,287 | €17,270 | -€8,016 | -31.7% |
| Furniture and vehicles | 24 | €25,287 | €17,270 | -€8,016 | -31.7% |
| Current assets | 29/58 | €262,148 | €312,302 | +€50,154 | +19.1% |
| Amounts receivable within one year | 40/41 | €77,074 | €78,175 | +€1,101 | +1.4% |
| Trade receivables | 40 | €907 | €12,868 | +€11,961 | +1,319% |
| Other amounts receivable | 41 | €76,167 | €65,307 | -€10,860 | -14.3% |
| Cash at bank and in hand | 54/58 | €183,091 | €231,942 | +€48,850 | +26.7% |
| Deferred charges and accrued income | 490/1 | €1,984 | €2,185 | +€202 | +10.2% |
| Total equity and liabilities | 10/49 | €287,435 | €329,572 | +€42,137 | +14.7% |
| Equity | 10/15 | €256,435 | €310,761 | +€54,326 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €237,835 | €292,161 | +€54,326 | +22.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €235,975 | €290,301 | +€54,326 | +23.0% |
| Amounts payable | 17/49 | €31,000 | €18,811 | -€12,189 | -39.3% |
| Amounts payable within one year | 42/48 | €31,000 | €18,811 | -€12,189 | -39.3% |
| Trade debts | 44 | €2,974 | €608 | -€2,366 | -79.5% |
| Suppliers | 440/4 | €2,974 | €608 | -€2,366 | -79.5% |
| Taxes, remuneration and social security | 45 | €28,026 | €18,203 | -€9,823 | -35.1% |
| Taxes | 450/3 | €26,309 | €18,203 | -€8,106 | -30.8% |
| Remuneration and social security | 454/9 | €1,718 | - | -€1,718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,181 | €8,016 | -€164 | -2.0% |
| Other operating charges | 640/8 | €1,349 | €1,776 | +€428 | +31.7% |
| Gross operating margin | 9900 | €56,806 | €71,842 | +€15,035 | +26.5% |
| Operating profit (loss) | 9901 | €47,277 | €62,049 | +€14,772 | +31.2% |
| Financial income | 75/76B | €718 | €8,251 | +€7,533 | +1,049% |
| Recurring financial income | 75 | €718 | €8,251 | +€7,533 | +1,049% |
| Financial charges | 65/66B | €272 | €170 | -€102 | -37.6% |
| Recurring financial charges | 65 | €272 | €170 | -€102 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €47,723 | €70,130 | +€22,407 | +47.0% |
| Income taxes | 67/77 | €14,368 | €15,804 | +€1,435 | +10.0% |
| Profit (loss) for the period | 9904 | €33,354 | €54,326 | +€20,972 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,354 | €54,326 | +€20,972 | +62.9% |
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 26 October 2026 via checked.be.