Split Key Consulting: what changed
What changed
Split Key Consulting
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€93,119
2024 · €204,298-€111,179
Equity
€300,751
2024 · €208,465+€92,286
Cash
€281,221
2024 · €192,990+€88,231
Balance sheet total
€330,342
2024 · €237,573+€92,769
Largest movements
Assets
- Cash +€88,231
up €88,231 (+45.7%), from €192,990 to €281,221
mainly Net result for the year (+€93,119) and Depreciation (+€785)
- Receivables within one year +€3,590
up €3,590 (+8.9%), from €40,366 to €43,955
of which Trade receivables: +€2,982
Equity and liabilities
- Reserves +€92,286
up €92,286 (+45.4%), from €203,465 to €295,751
Income statement
- Gross operating margin -€151,531
down €151,531 (-55.4%), from €273,376 to €121,845
- Taxes -€37,611
down €37,611 (-59.7%), from €62,996 to €25,385
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€204,298
Gross operating margin
-€151,531
Depreciation
+€2,583
Other operating charges
-€65
Financial income
+€28
Financial charges
+€195
Taxes
+€37,611
Result 2025
€93,119
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€90,633
Investment
-€1,569
Financing
-€833
Cash 2024
€192,990
From operations (derived)
+€90,633
Net result for the year
+€93,119
Depreciation
+€785
Receivables within one year
-€3,590
Smaller working-capital items
+€319
Investment (derived)
-€1,569
Investment in fixed assets (net)
-€1,569
Financing
-€833
Contributions, distributions and other
-€833
Cash 2025
€281,221
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,573 | €330,342 | +€92,769 | +39.0% |
| Fixed assets | 21/28 | €1,176 | €1,961 | +€785 | +66.7% |
| Tangible fixed assets | 22/27 | €1,176 | €1,961 | +€785 | +66.7% |
| Furniture and vehicles | 24 | €1,176 | €1,961 | +€785 | +66.7% |
| Current assets | 29/58 | €236,397 | €328,381 | +€91,985 | +38.9% |
| Amounts receivable within one year | 40/41 | €40,366 | €43,955 | +€3,590 | +8.9% |
| Trade receivables | 40 | €38,836 | €41,818 | +€2,982 | +7.7% |
| Other amounts receivable | 41 | €1,530 | €2,138 | +€608 | +39.7% |
| Cash at bank and in hand | 54/58 | €192,990 | €281,221 | +€88,231 | +45.7% |
| Deferred charges and accrued income | 490/1 | €3,041 | €3,205 | +€164 | +5.4% |
| Total equity and liabilities | 10/49 | €237,573 | €330,342 | +€92,769 | +39.0% |
| Equity | 10/15 | €208,465 | €300,751 | +€92,286 | +44.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €203,465 | €295,751 | +€92,286 | +45.4% |
| Distributable reserves | 133 | €203,465 | €295,751 | +€92,286 | +45.4% |
| Amounts payable | 17/49 | €29,108 | €29,591 | +€483 | +1.7% |
| Amounts payable within one year | 42/48 | €29,108 | €29,591 | +€483 | +1.7% |
| Trade debts | 44 | €587 | €721 | +€134 | +22.8% |
| Suppliers | 440/4 | €587 | €721 | +€134 | +22.8% |
| Taxes, remuneration and social security | 45 | €9,902 | €10,084 | +€182 | +1.8% |
| Taxes | 450/3 | €9,902 | €10,084 | +€182 | +1.8% |
| Other amounts payable | 47/48 | €18,619 | €18,786 | +€167 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,368 | €785 | -€2,583 | -76.7% |
| Other operating charges | 640/8 | €118 | €183 | +€65 | +55.4% |
| Gross operating margin | 9900 | €273,376 | €121,845 | -€151,531 | -55.4% |
| Operating profit (loss) | 9901 | €269,891 | €120,877 | -€149,013 | -55.2% |
| Financial income | 75/76B | €47 | €75 | +€28 | +59.9% |
| Recurring financial income | 75 | €47 | €75 | +€28 | +59.9% |
| Financial charges | 65/66B | €2,643 | €2,448 | -€195 | -7.4% |
| Recurring financial charges | 65 | €2,643 | €2,448 | -€195 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €267,294 | €118,504 | -€148,790 | -55.7% |
| Income taxes | 67/77 | €62,996 | €25,385 | -€37,611 | -59.7% |
| Profit (loss) for the period | 9904 | €204,298 | €93,119 | -€111,179 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €204,298 | €93,119 | -€111,179 | -54.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.