SoConsultancy: 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.
SoConsultancy
Largest movements
- Tangible fixed assets -€7,439
down €7,439 (-41.1%), from €18,112 to €10,673
of which Furniture and vehicles: -€6,891
- Receivables within one year -€1,480
down €1,480 (-15.0%), from €9,855 to €8,375
of which Trade receivables: -€2,456
- Cash -€1,064
down €1,064 (-1.9%), from €56,987 to €55,923
mainly Debts after one year (-€12,386) and Other debts (-€4,140)
- Debts after one year -€12,386
down €12,386 (-80.0%), from €15,480 to €3,094
of which Financial debts: -€7,386
- Reserves +€11,095
up €11,095 (+28.5%), from €38,942 to €50,037
- Other debts -€4,140
down €4,140 (-66.3%), from €6,240 to €2,100
- Tax, wage and social debts -€2,567
down €2,567 (-32.7%), from €7,842 to €5,275
of which Remuneration and social security: -€2,281
- Accrued charges and deferred income -€1,903
down €1,903 (-43.6%), from €4,361 to €2,458
- Gross operating margin +€3,842
up €3,842 (+18.5%), from €20,756 to €24,598
- Other operating charges -€1,065
down €1,065 (-50.9%), from €2,091 to €1,026
- Taxes +€760
up €760 (+22.7%), from €3,341 to €4,101
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 | €86,308 | €76,432 | -€9,876 | -11.4% |
| Formation expenses | 20 | €1,355 | €711 | -€644 | -47.5% |
| Fixed assets | 21/28 | €18,112 | €10,673 | -€7,439 | -41.1% |
| Tangible fixed assets | 22/27 | €18,112 | €10,673 | -€7,439 | -41.1% |
| Plant, machinery and equipment | 23 | €1,860 | - | -€1,860 | |
| Furniture and vehicles | 24 | €16,252 | €9,360 | -€6,891 | -42.4% |
| Other tangible fixed assets | 26 | - | €1,313 | +€1,313 | |
| Current assets | 29/58 | €66,842 | €65,049 | -€1,794 | -2.7% |
| Amounts receivable within one year | 40/41 | €9,855 | €8,375 | -€1,480 | -15.0% |
| Trade receivables | 40 | €9,855 | €7,399 | -€2,456 | -24.9% |
| Other amounts receivable | 41 | - | €976 | +€976 | |
| Cash at bank and in hand | 54/58 | €56,987 | €55,923 | -€1,064 | -1.9% |
| Deferred charges and accrued income | 490/1 | - | €750 | +€750 | |
| Total equity and liabilities | 10/49 | €86,308 | €76,432 | -€9,876 | -11.4% |
| Equity | 10/15 | €43,942 | €55,037 | +€11,095 | +25.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €38,942 | €50,037 | +€11,095 | +28.5% |
| Distributable reserves | 133 | €38,942 | €50,037 | +€11,095 | +28.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €42,366 | €21,396 | -€20,971 | -49.5% |
| Amounts payable after more than one year | 17 | €15,480 | €3,094 | -€12,386 | -80.0% |
| Financial debts | 170/4 | €10,480 | €3,094 | -€7,386 | -70.5% |
| Other amounts payable | 178/9 | €5,000 | €0 | -€5,000 | -100.0% |
| Amounts payable within one year | 42/48 | €22,525 | €15,844 | -€6,681 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €7,331 | €7,386 | +€55 | +0.7% |
| Trade debts | 44 | €1,112 | €1,083 | -€29 | -2.6% |
| Suppliers | 440/4 | €1,112 | €1,083 | -€29 | -2.6% |
| Taxes, remuneration and social security | 45 | €7,842 | €5,275 | -€2,567 | -32.7% |
| Taxes | 450/3 | €5,561 | €5,275 | -€286 | -5.1% |
| Remuneration and social security | 454/9 | €2,281 | €0 | -€2,281 | -100.0% |
| Other amounts payable | 47/48 | €6,240 | €2,100 | -€4,140 | -66.3% |
| Accrued charges and deferred income | 492/3 | €4,361 | €2,458 | -€1,903 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,082 | €8,082 | = | 0.0% |
| Other operating charges | 640/8 | €2,091 | €1,026 | -€1,065 | -50.9% |
| Gross operating margin | 9900 | €20,756 | €24,598 | +€3,842 | +18.5% |
| Operating profit (loss) | 9901 | €10,583 | €15,490 | +€4,907 | +46.4% |
| Financial income | 75/76B | €50 | €257 | +€207 | +413.2% |
| Recurring financial income | 75 | €50 | €257 | +€207 | +413.2% |
| Financial charges | 65/66B | €635 | €552 | -€83 | -13.1% |
| Recurring financial charges | 65 | €635 | €552 | -€83 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €9,998 | €15,195 | +€5,197 | +52.0% |
| Income taxes | 67/77 | €3,341 | €4,101 | +€760 | +22.7% |
| Profit (loss) for the period | 9904 | €6,657 | €11,095 | +€4,437 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,657 | €11,095 | +€4,437 | +66.6% |
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 10 October 2026 via checked.be.