SNI 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.
SNI Consult
Largest movements
- Tangible fixed assets -€99,048
down €99,048 (-12.8%), from €772,714 to €673,666
of which Furniture and vehicles: -€77,316
- Cash +€64,797
up €64,797 (+146%), from €44,481 to €109,278
mainly Net result for the year (+€140,506) and Investment in fixed assets (net) (+€71,994)
- Receivables within one year +€60,123
up €60,123 (+588%), from €10,222 to €70,345
of which Other amounts receivable: +€46,365
- Receivables after one year -€35,000
no longer reported in 2025 (was €35,000)
- Debts after one year -€59,541
down €59,541 (-10.5%), from €567,136 to €507,595
- Current portion of long-term debt +€37,917
up €37,917 (+93.5%), from €40,542 to €78,459
- Profit (loss) carried forward +€20,506
up €20,506 (+11.8%), from €173,383 to €193,889
- Trade debts -€9,216
down €9,216 (-74.9%), from €12,299 to €3,082
- Gross operating margin +€33,419
up €33,419 (+15.0%), from €222,976 to €256,394
- Financial charges +€13,590
up €13,590 (+73.4%), from €18,508 to €32,099
of which Non-recurring financial charges: +€9,744
- Taxes +€7,902
up €7,902 (+18.8%), from €42,006 to €49,908
- Other operating charges +€3,322
up €3,322 (+92.1%), from €3,607 to €6,929
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 | €875,727 | €868,094 | -€7,633 | -0.9% |
| Fixed assets | 21/28 | €784,907 | €685,859 | -€99,048 | -12.6% |
| Tangible fixed assets | 22/27 | €772,714 | €673,666 | -€99,048 | -12.8% |
| Land and buildings | 22 | €679,943 | €658,211 | -€21,732 | -3.2% |
| Furniture and vehicles | 24 | €92,771 | €15,455 | -€77,316 | -83.3% |
| Financial fixed assets | 28 | €12,193 | €12,193 | = | 0.0% |
| Current assets | 29/58 | €90,820 | €182,235 | +€91,415 | +101% |
| Amounts receivable after more than one year | 29 | €35,000 | - | -€35,000 | |
| Trade receivables | 290 | €35,000 | - | -€35,000 | |
| Amounts receivable within one year | 40/41 | €10,222 | €70,345 | +€60,123 | +588% |
| Trade receivables | 40 | €8,900 | €22,658 | +€13,758 | +155% |
| Other amounts receivable | 41 | €1,322 | €47,687 | +€46,365 | +3,506% |
| Cash at bank and in hand | 54/58 | €44,481 | €109,278 | +€64,797 | +146% |
| Deferred charges and accrued income | 490/1 | €1,117 | €2,613 | +€1,496 | +134% |
| Total equity and liabilities | 10/49 | €875,727 | €868,094 | -€7,633 | -0.9% |
| Equity | 10/15 | €193,843 | €214,349 | +€20,506 | +10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,383 | €193,889 | +€20,506 | +11.8% |
| Amounts payable | 17/49 | €681,884 | €653,745 | -€28,139 | -4.1% |
| Amounts payable after more than one year | 17 | €567,136 | €507,595 | -€59,541 | -10.5% |
| Financial debts | 170/4 | €567,136 | €507,595 | -€59,541 | -10.5% |
| Amounts payable within one year | 42/48 | €105,967 | €136,313 | +€30,346 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €40,542 | €78,459 | +€37,917 | +93.5% |
| Trade debts | 44 | €12,299 | €3,082 | -€9,216 | -74.9% |
| Suppliers | 440/4 | €12,299 | €3,082 | -€9,216 | -74.9% |
| Taxes, remuneration and social security | 45 | €49,912 | €54,491 | +€4,578 | +9.2% |
| Taxes | 450/3 | €49,912 | €54,491 | +€4,578 | +9.2% |
| Other amounts payable | 47/48 | €3,214 | €280 | -€2,934 | -91.3% |
| Accrued charges and deferred income | 492/3 | €8,781 | €9,837 | +€1,056 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,891 | €27,054 | +€163 | +0.6% |
| Other operating charges | 640/8 | €3,607 | €6,929 | +€3,322 | +92.1% |
| Gross operating margin | 9900 | €222,976 | €256,394 | +€33,419 | +15.0% |
| Operating profit (loss) | 9901 | €192,478 | €222,412 | +€29,934 | +15.6% |
| Financial income | 75/76B | €267 | €102 | -€165 | -61.9% |
| Recurring financial income | 75 | €267 | €102 | -€165 | -61.9% |
| Financial charges | 65/66B | €18,508 | €32,099 | +€13,590 | +73.4% |
| Recurring financial charges | 65 | €14,506 | €18,352 | +€3,846 | +26.5% |
| Non-recurring financial charges | 66B | €4,002 | €13,746 | +€9,744 | +243% |
| Profit (loss) for the period before taxes | 9903 | €174,236 | €190,415 | +€16,178 | +9.3% |
| Income taxes | 67/77 | €42,006 | €49,908 | +€7,902 | +18.8% |
| Profit (loss) for the period | 9904 | €132,230 | €140,506 | +€8,276 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €132,230 | €140,506 | +€8,276 | +6.3% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.