SNS 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.
SNS CONSULTANCY
Largest movements
- Cash -€30,736
down €30,736 (-67.8%), from €45,353 to €14,618
mainly Investment in fixed assets (net) (-€40,129) and Debts after one year (-€22,299)
- Tangible fixed assets +€29,456
up €29,456 (+7.2%), from €408,717 to €438,174
of which Land and buildings: +€28,257
- Receivables within one year +€10,178
up €10,178 (+43.8%), from €23,233 to €33,411
of which Trade receivables: +€5,608
- Debts after one year -€22,299
down €22,299 (-7.3%), from €306,514 to €284,215
- Reserves +€19,224
up €19,224 (+15.2%), from €126,507 to €145,731
- Trade debts +€9,606
up €9,606 (+264%), from €3,641 to €13,248
- Current portion of long-term debt +€5,612
up €5,612 (+47.9%), from €11,716 to €17,328
- Tax, wage and social debts -€5,567
down €5,567 (-21.3%), from €26,107 to €20,541
of which Remuneration and social security: -€5,735
- Other operating charges -€48,563
down €48,563 (-94.0%), from €51,671 to €3,108
- Taxes +€8,497
up €8,497, from -€600 to €7,897
- Financial charges +€5,932
up €5,932 (+97.3%), from €6,096 to €12,028
- Depreciation +€5,469
up €5,469 (+72.7%), from €7,526 to €12,995
- Staff costs +€3,543
up €3,543 (+8.6%), from €41,160 to €44,703
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 | €479,701 | €486,277 | +€6,576 | +1.4% |
| Fixed assets | 21/28 | €411,115 | €438,249 | +€27,134 | +6.6% |
| Intangible fixed assets | 21 | €2,322 | - | -€2,322 | |
| Tangible fixed assets | 22/27 | €408,717 | €438,174 | +€29,456 | +7.2% |
| Land and buildings | 22 | €408,182 | €436,439 | +€28,257 | +6.9% |
| Furniture and vehicles | 24 | €535 | €1,735 | +€1,200 | +224% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €68,586 | €48,029 | -€20,558 | -30.0% |
| Amounts receivable within one year | 40/41 | €23,233 | €33,411 | +€10,178 | +43.8% |
| Trade receivables | 40 | €20,936 | €26,544 | +€5,608 | +26.8% |
| Other amounts receivable | 41 | €2,297 | €6,867 | +€4,570 | +199% |
| Cash at bank and in hand | 54/58 | €45,353 | €14,618 | -€30,736 | -67.8% |
| Total equity and liabilities | 10/49 | €479,701 | €486,277 | +€6,576 | +1.4% |
| Equity | 10/15 | €131,722 | €150,946 | +€19,224 | +14.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €126,507 | €145,731 | +€19,224 | +15.2% |
| Distributable reserves | 133 | €126,507 | €145,731 | +€19,224 | +15.2% |
| Profit (loss) carried forward | 14 | €3,215 | €3,215 | = | 0.0% |
| Amounts payable | 17/49 | €347,979 | €335,331 | -€12,648 | -3.6% |
| Amounts payable after more than one year | 17 | €306,514 | €284,215 | -€22,299 | -7.3% |
| Financial debts | 170/4 | €306,514 | €284,215 | -€22,299 | -7.3% |
| Amounts payable within one year | 42/48 | €41,465 | €51,116 | +€9,651 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €11,716 | €17,328 | +€5,612 | +47.9% |
| Trade debts | 44 | €3,641 | €13,248 | +€9,606 | +264% |
| Suppliers | 440/4 | €3,641 | €13,248 | +€9,606 | +264% |
| Taxes, remuneration and social security | 45 | €26,107 | €20,541 | -€5,567 | -21.3% |
| Taxes | 450/3 | €13,517 | €13,685 | +€168 | +1.2% |
| Remuneration and social security | 454/9 | €12,590 | €6,855 | -€5,735 | -45.5% |
| Remuneration, social security and pensions | 62 | €41,160 | €44,703 | +€3,543 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,526 | €12,995 | +€5,469 | +72.7% |
| Other operating charges | 640/8 | €51,671 | €3,108 | -€48,563 | -94.0% |
| Gross operating margin | 9900 | €97,392 | €99,954 | +€2,562 | +2.6% |
| Operating profit (loss) | 9901 | -€2,965 | €39,148 | +€42,114 | |
| Financial income | 75/76B | €2,001 | €0 | -€2,001 | -100.0% |
| Recurring financial income | 75 | €2,001 | €0 | -€2,001 | -100.0% |
| Financial charges | 65/66B | €6,096 | €12,028 | +€5,932 | +97.3% |
| Recurring financial charges | 65 | €6,096 | €12,028 | +€5,932 | +97.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,060 | €27,121 | +€34,181 | |
| Income taxes | 67/77 | -€600 | €7,897 | +€8,497 | |
| Profit (loss) for the period | 9904 | -€6,460 | €19,224 | +€25,684 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,460 | €19,224 | +€25,684 |
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 13 October 2026 via checked.be.