Square 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.
Square Consult
Largest movements
- Receivables within one year -€15,522
down €15,522 (-67.1%), from €23,138 to €7,616
- Deferred charges and accrued income -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Cash +€2,060
up €2,060 (+22.9%), from €9,002 to €11,062
mainly Receivables within one year (+€15,522) and Deferred charges and accrued income (+€2,500)
- Other debts -€11,374
down €11,374 (-71.4%), from €15,926 to €4,551
- Tax, wage and social debts -€4,329
down €4,329 (-51.6%), from €8,388 to €4,059
- Trade debts -€1,536
down €1,536 (-100.0%), from €1,536 to €0
- Profit (loss) carried forward +€1,075
up €1,075 (+3.1%), from -€34,428 to -€33,354
- Taxes +€3,873
up €3,873, from -€3,617 to €256
- Gross operating margin +€2,492
up €2,492 (+199.8%), from €1,247 to €3,739
- Financial charges -€302
down €302 (-66.3%), from €455 to €153
- Depreciation -€117
down €117 (-36.6%), from €320 to €203
- Other operating charges +€65
up €65 (+3.2%), from €1,988 to €2,053
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 | €35,322 | €19,157 | -€16,165 | -45.8% |
| Fixed assets | 21/28 | €681 | €479 | -€203 | -29.7% |
| Tangible fixed assets | 22/27 | €681 | €479 | -€203 | -29.7% |
| Furniture and vehicles | 24 | €681 | €479 | -€203 | -29.7% |
| Current assets | 29/58 | €34,640 | €18,678 | -€15,962 | -46.1% |
| Amounts receivable within one year | 40/41 | €23,138 | €7,616 | -€15,522 | -67.1% |
| Trade receivables | 40 | €23,138 | €7,616 | -€15,522 | -67.1% |
| Cash at bank and in hand | 54/58 | €9,002 | €11,062 | +€2,060 | +22.9% |
| Deferred charges and accrued income | 490/1 | €2,500 | €0 | -€2,500 | -100.0% |
| Total equity and liabilities | 10/49 | €35,322 | €19,157 | -€16,165 | -45.8% |
| Equity | 10/15 | €9,472 | €10,546 | +€1,075 | +11.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,900 | €38,900 | = | 0.0% |
| Distributable reserves | 133 | €38,900 | €38,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,428 | -€33,354 | +€1,075 | +3.1% |
| Amounts payable | 17/49 | €25,850 | €8,611 | -€17,239 | -66.7% |
| Amounts payable within one year | 42/48 | €25,850 | €8,611 | -€17,239 | -66.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,536 | €0 | -€1,536 | -100.0% |
| Suppliers | 440/4 | €1,536 | €0 | -€1,536 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,388 | €4,059 | -€4,329 | -51.6% |
| Taxes | 450/3 | €8,388 | €4,059 | -€4,329 | -51.6% |
| Other amounts payable | 47/48 | €15,926 | €4,551 | -€11,374 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €203 | -€117 | -36.6% |
| Other operating charges | 640/8 | €1,988 | €2,053 | +€65 | +3.2% |
| Gross operating margin | 9900 | €1,247 | €3,739 | +€2,492 | +199.8% |
| Operating profit (loss) | 9901 | -€1,061 | €1,484 | +€2,545 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +600.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +600.0% |
| Financial charges | 65/66B | €455 | €153 | -€302 | -66.3% |
| Recurring financial charges | 65 | €455 | €153 | -€302 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,515 | €1,331 | +€2,846 | |
| Income taxes | 67/77 | -€3,617 | €256 | +€3,873 | |
| Profit (loss) for the period | 9904 | €2,102 | €1,075 | -€1,027 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,102 | €1,075 | -€1,027 | -48.9% |
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 12 October 2026 via checked.be.