SOUSENA 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.
SOUSENA CONSULTING
Largest movements
- Receivables within one year -€13,550
down €13,550 (-89.7%), from €15,098 to €1,548
of which Trade receivables: -€14,700
- Cash -€6,775
down €6,775 (-6.5%), from €103,976 to €97,201
mainly Trade debts (-€16,003) and Other debts (-€10,804)
- Tangible fixed assets -€2,476
down €2,476 (-54.7%), from €4,526 to €2,050
- Trade debts -€16,003
down €16,003 (-96.9%), from €16,517 to €514
- Profit (loss) carried forward +€14,723
up €14,723 (+18.6%), from €79,363 to €94,086
- Other debts -€10,804
down €10,804 (-94.9%), from €11,387 to €583
- Tax, wage and social debts -€9,754
down €9,754 (-70.1%), from €13,920 to €4,167
- Taxes -€1,498
down €1,498 (-33.2%), from €4,513 to €3,014
- Staff costs -€995
down €995 (-100%), from €995 to €0
- Financial charges -€509
down €509 (-23.4%), from €2,179 to €1,670
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 | €126,149 | €103,349 | -€22,800 | -18.1% |
| Fixed assets | 21/28 | €7,076 | €4,600 | -€2,476 | -35.0% |
| Tangible fixed assets | 22/27 | €4,526 | €2,050 | -€2,476 | -54.7% |
| Furniture and vehicles | 24 | €4,526 | €2,050 | -€2,476 | -54.7% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €119,074 | €98,750 | -€20,324 | -17.1% |
| Amounts receivable within one year | 40/41 | €15,098 | €1,548 | -€13,550 | -89.7% |
| Trade receivables | 40 | €14,700 | €0 | -€14,700 | -100% |
| Other amounts receivable | 41 | €398 | €1,548 | +€1,150 | +289% |
| Cash at bank and in hand | 54/58 | €103,976 | €97,201 | -€6,775 | -6.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €126,149 | €103,349 | -€22,800 | -18.1% |
| Equity | 10/15 | €83,363 | €98,086 | +€14,723 | +17.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,363 | €94,086 | +€14,723 | +18.6% |
| Amounts payable | 17/49 | €42,787 | €5,264 | -€37,523 | -87.7% |
| Amounts payable within one year | 42/48 | €41,825 | €5,264 | -€36,561 | -87.4% |
| Trade debts | 44 | €16,517 | €514 | -€16,003 | -96.9% |
| Suppliers | 440/4 | €16,517 | €514 | -€16,003 | -96.9% |
| Taxes, remuneration and social security | 45 | €13,920 | €4,167 | -€9,754 | -70.1% |
| Taxes | 450/3 | €13,920 | €4,167 | -€9,754 | -70.1% |
| Other amounts payable | 47/48 | €11,387 | €583 | -€10,804 | -94.9% |
| Accrued charges and deferred income | 492/3 | €962 | €0 | -€962 | -100% |
| Remuneration, social security and pensions | 62 | €995 | €0 | -€995 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,366 | €3,480 | +€114 | +3.4% |
| Other operating charges | 640/8 | €449 | €355 | -€93 | -20.8% |
| Gross operating margin | 9900 | €24,198 | €24,075 | -€123 | -0.5% |
| Operating profit (loss) | 9901 | €19,388 | €20,240 | +€852 | +4.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,179 | €1,670 | -€509 | -23.4% |
| Recurring financial charges | 65 | €2,179 | €1,670 | -€509 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €17,209 | €18,570 | +€1,361 | +7.9% |
| Income taxes | 67/77 | €4,513 | €3,014 | -€1,498 | -33.2% |
| Profit (loss) for the period | 9904 | €12,697 | €15,556 | +€2,859 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,697 | €15,556 | +€2,859 | +22.5% |
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 24 October 2026 via checked.be.