SR CONSULTANCY: what changed
Two fiscal 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 CONSULTANCY
Largest movements
- Receivables within one year +€9,556
up €9,556 (+56.9%), from €16,784 to €26,340
of which Other amounts receivable: +€13,782
- Cash +€4,758
up €4,758 (+6.2%), from €76,571 to €81,329
mainly Other debts (+€88,950) and Net result for the year (+€37,860)
- Tangible fixed assets +€1,945
up €1,945 (+373.0%), from €521 to €2,467
- Other debts +€88,950
up €88,950 (+760.3%), from €11,699 to €100,649
- Profit (loss) carried forward -€62,790
no longer reported in 2025 (was €62,790)
- Tax, wage and social debts -€9,882
down €9,882 (-56.4%), from €17,532 to €7,650
of which Taxes: -€12,755
- Taxes +€539
up €539 (+5.2%), from €10,270 to €10,809
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 | €95,200 | €112,193 | +€16,993 | +17.8% |
| Fixed assets | 21/28 | €884 | €2,830 | +€1,945 | +219.9% |
| Tangible fixed assets | 22/27 | €521 | €2,467 | +€1,945 | +373.0% |
| Furniture and vehicles | 24 | €521 | €2,467 | +€1,945 | +373.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €94,316 | €109,363 | +€15,048 | +16.0% |
| Amounts receivable within one year | 40/41 | €16,784 | €26,340 | +€9,556 | +56.9% |
| Trade receivables | 40 | €16,784 | €12,558 | -€4,226 | -25.2% |
| Other amounts receivable | 41 | - | €13,782 | +€13,782 | |
| Cash at bank and in hand | 54/58 | €76,571 | €81,329 | +€4,758 | +6.2% |
| Deferred charges and accrued income | 490/1 | €960 | €1,694 | +€734 | +76.5% |
| Total equity and liabilities | 10/49 | €95,200 | €112,193 | +€16,993 | +17.8% |
| Equity | 10/15 | €64,790 | €2,000 | -€62,790 | -96.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,790 | - | -€62,790 | |
| Amounts payable | 17/49 | €30,410 | €110,193 | +€79,783 | +262.4% |
| Amounts payable within one year | 42/48 | €30,410 | €109,893 | +€79,483 | +261.4% |
| Trade debts | 44 | €1,179 | €1,594 | +€414 | +35.1% |
| Suppliers | 440/4 | €1,179 | €1,594 | +€414 | +35.1% |
| Taxes, remuneration and social security | 45 | €17,532 | €7,650 | -€9,882 | -56.4% |
| Taxes | 450/3 | €17,532 | €4,777 | -€12,755 | -72.8% |
| Remuneration and social security | 454/9 | - | €2,873 | +€2,873 | |
| Other amounts payable | 47/48 | €11,699 | €100,649 | +€88,950 | +760.3% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €615 | +€409 | +198.4% |
| Other operating charges | 640/8 | €98 | €59 | -€38 | -39.4% |
| Gross operating margin | 9900 | €49,891 | €49,527 | -€364 | -0.7% |
| Operating profit (loss) | 9901 | €49,588 | €48,853 | -€735 | -1.5% |
| Financial charges | 65/66B | €149 | €185 | +€35 | +23.7% |
| Recurring financial charges | 65 | €149 | €185 | +€35 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €49,438 | €48,668 | -€770 | -1.6% |
| Income taxes | 67/77 | €10,270 | €10,809 | +€539 | +5.2% |
| Profit (loss) for the period | 9904 | €39,168 | €37,860 | -€1,309 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,168 | €37,860 | -€1,309 | -3.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.