SR 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.
SR Consult
Largest movements
- Cash -€38,056
down €38,056 (-21.8%), from €174,781 to €136,726
mainly Tax, wage and social debts (-€42,181) and Contributions, distributions and other (-€36,000)
- Current investments +€24,568
new in 2025: €24,568
- Receivables within one year +€8,702
up €8,702 (+53.6%), from €16,237 to €24,939
of which Other amounts receivable: +€8,228
- Tax, wage and social debts -€42,181
down €42,181 (-73.7%), from €57,196 to €15,015
- Other debts +€36,000
new in 2025: €36,000
- Profit (loss) carried forward +€3,092
up €3,092 (+10.1%), from €30,583 to €33,675
- Taxes -€7,116
down €7,116 (-78.6%), from €9,055 to €1,939
- Financial income +€2,598
up €2,598 (+1682.3%), from €154 to €2,752
- Other operating charges +€730
up €730 (+450.4%), from €162 to €892
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 | €192,231 | €188,644 | -€3,587 | -1.9% |
| Fixed assets | 21/28 | €1,149 | €2,345 | +€1,196 | +104.1% |
| Tangible fixed assets | 22/27 | €1,089 | €2,285 | +€1,196 | +109.8% |
| Plant, machinery and equipment | 23 | - | €1,972 | +€1,972 | |
| Furniture and vehicles | 24 | €1,089 | €313 | -€776 | -71.3% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €191,082 | €186,299 | -€4,784 | -2.5% |
| Amounts receivable within one year | 40/41 | €16,237 | €24,939 | +€8,702 | +53.6% |
| Trade receivables | 40 | €11,142 | €11,616 | +€474 | +4.3% |
| Other amounts receivable | 41 | €5,095 | €13,323 | +€8,228 | +161.5% |
| Current investments | 50/53 | - | €24,568 | +€24,568 | |
| Cash at bank and in hand | 54/58 | €174,781 | €136,726 | -€38,056 | -21.8% |
| Deferred charges and accrued income | 490/1 | €64 | €66 | +€2 | +3.5% |
| Total equity and liabilities | 10/49 | €192,231 | €188,644 | -€3,587 | -1.9% |
| Equity | 10/15 | €130,844 | €133,936 | +€3,092 | +2.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €97,260 | €97,260 | = | 0.0% |
| Distributable reserves | 133 | €97,260 | €97,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,583 | €33,675 | +€3,092 | +10.1% |
| Amounts payable | 17/49 | €61,387 | €54,708 | -€6,679 | -10.9% |
| Amounts payable within one year | 42/48 | €61,387 | €54,708 | -€6,679 | -10.9% |
| Trade debts | 44 | €4,191 | €3,693 | -€498 | -11.9% |
| Suppliers | 440/4 | €4,191 | €3,693 | -€498 | -11.9% |
| Taxes, remuneration and social security | 45 | €57,196 | €15,015 | -€42,181 | -73.7% |
| Taxes | 450/3 | €57,196 | €15,015 | -€42,181 | -73.7% |
| Other amounts payable | 47/48 | - | €36,000 | +€36,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,221 | €1,460 | +€239 | +19.6% |
| Other operating charges | 640/8 | €162 | €892 | +€730 | +450.4% |
| Gross operating margin | 9900 | €40,932 | €40,708 | -€225 | -0.5% |
| Operating profit (loss) | 9901 | €39,549 | €38,356 | -€1,193 | -3.0% |
| Financial income | 75/76B | €154 | €2,752 | +€2,598 | +1682.3% |
| Recurring financial income | 75 | €154 | €2,752 | +€2,598 | +1682.3% |
| Financial charges | 65/66B | €65 | €77 | +€12 | +19.0% |
| Recurring financial charges | 65 | €65 | €77 | +€12 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €39,639 | €41,031 | +€1,392 | +3.5% |
| Income taxes | 67/77 | €9,055 | €1,939 | -€7,116 | -78.6% |
| Profit (loss) for the period | 9904 | €30,583 | €39,092 | +€8,508 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,583 | €39,092 | +€8,508 | +27.8% |
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.