SQUIRREL CONSULTING: what changed
SQUIRREL CONSULTING
Largest movements
- Cash -€16,303
down €16,303 (-40.4%), from €40,338 to €24,035
mainly Contributions, distributions and other (-€25,030) and Other debts (-€18,807)
- Tangible fixed assets -€2,827
down €2,827 (-26.6%), from €10,633 to €7,806
of which Furniture and vehicles: -€1,994
- Receivables within one year -€1,548
down €1,548 (-12.0%), from €12,903 to €11,355
of which Trade receivables: -€1,513
- Other debts -€18,807
down €18,807 (-58.1%), from €32,361 to €13,554
- Accrued charges and deferred income -€1,004
down €1,004 (-30.7%), from €3,272 to €2,269
- Gross operating margin -€429
down €429 (-1.1%), from €38,049 to €37,620
- Financial charges -€391
down €391 (-20.9%), from €1,873 to €1,483
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,012 | €45,409 | -€20,603 | -31.2% |
| Fixed assets | 21/28 | €11,413 | €8,586 | -€2,827 | -24.8% |
| Tangible fixed assets | 22/27 | €10,633 | €7,806 | -€2,827 | -26.6% |
| Plant, machinery and equipment | 23 | €5,824 | €4,991 | -€833 | -14.3% |
| Furniture and vehicles | 24 | €4,809 | €2,816 | -€1,994 | -41.5% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €54,598 | €36,822 | -€17,776 | -32.6% |
| Amounts receivable within one year | 40/41 | €12,903 | €11,355 | -€1,548 | -12.0% |
| Trade receivables | 40 | €12,856 | €11,344 | -€1,513 | -11.8% |
| Other amounts receivable | 41 | €47 | €11 | -€36 | -76.6% |
| Current investments | 50/53 | €200 | €200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,338 | €24,035 | -€16,303 | -40.4% |
| Deferred charges and accrued income | 490/1 | €1,158 | €1,233 | +€75 | +6.5% |
| Total equity and liabilities | 10/49 | €66,012 | €45,409 | -€20,603 | -31.2% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €45,552 | €24,949 | -€20,603 | -45.2% |
| Amounts payable within one year | 42/48 | €42,279 | €22,680 | -€19,599 | -46.4% |
| Trade debts | 44 | €3,394 | €2,960 | -€433 | -12.8% |
| Suppliers | 440/4 | €3,394 | €2,960 | -€433 | -12.8% |
| Taxes, remuneration and social security | 45 | €6,525 | €6,166 | -€358 | -5.5% |
| Taxes | 450/3 | €6,525 | €6,166 | -€358 | -5.5% |
| Other amounts payable | 47/48 | €32,361 | €13,554 | -€18,807 | -58.1% |
| Accrued charges and deferred income | 492/3 | €3,272 | €2,269 | -€1,004 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,773 | €2,827 | +€54 | +2.0% |
| Other operating charges | 640/8 | €284 | €292 | +€7 | +2.6% |
| Gross operating margin | 9900 | €38,049 | €37,620 | -€429 | -1.1% |
| Operating profit (loss) | 9901 | €34,991 | €34,501 | -€490 | -1.4% |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.9% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.9% |
| Financial charges | 65/66B | €1,873 | €1,483 | -€391 | -20.9% |
| Recurring financial charges | 65 | €1,873 | €1,483 | -€391 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €33,137 | €33,019 | -€118 | -0.4% |
| Income taxes | 67/77 | €7,953 | €7,989 | +€36 | +0.4% |
| Profit (loss) for the period | 9904 | €25,184 | €25,030 | -€154 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,184 | €25,030 | -€154 | -0.6% |
Next steps
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 3 November 2026 via checked.be.