SRO 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.
SRO Consultancy
Largest movements
- Cash +€51,633
up €51,633 (+54.0%), from €95,663 to €147,296
mainly Net result for the year (+€68,606) and Depreciation (+€3,798)
- Profit (loss) carried forward +€68,106
up €68,106 (+71.8%), from €94,801 to €162,907
- Tax, wage and social debts -€14,363
down €14,363 (-99.9%), from €14,377 to €15
- Gross operating margin +€38,222
up €38,222 (+61.5%), from €62,120 to €100,342
- Write-downs +€8,132
new in 2024: €8,132
- Taxes +€5,094
up €5,094 (+36.9%), from €13,808 to €18,902
- Depreciation +€2,960
up €2,960 (+353.3%), from €838 to €3,798
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,890 | €169,222 | +€52,332 | +44.8% |
| Fixed assets | 21/28 | €6,112 | €6,065 | -€48 | -0.8% |
| Tangible fixed assets | 22/27 | €6,112 | €6,065 | -€48 | -0.8% |
| Plant, machinery and equipment | 23 | - | €3,427 | +€3,427 | |
| Furniture and vehicles | 24 | €6,112 | €2,637 | -€3,475 | -56.9% |
| Current assets | 29/58 | €110,777 | €163,157 | +€52,380 | +47.3% |
| Amounts receivable within one year | 40/41 | €14,107 | €14,810 | +€703 | +5.0% |
| Trade receivables | 40 | €13,915 | €14,520 | +€605 | +4.3% |
| Other amounts receivable | 41 | €192 | €290 | +€98 | +50.9% |
| Cash at bank and in hand | 54/58 | €95,663 | €147,296 | +€51,633 | +54.0% |
| Deferred charges and accrued income | 490/1 | €1,007 | €1,051 | +€44 | +4.4% |
| Total equity and liabilities | 10/49 | €116,890 | €169,222 | +€52,332 | +44.8% |
| Equity | 10/15 | €95,801 | €163,907 | +€68,106 | +71.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,801 | €162,907 | +€68,106 | +71.8% |
| Amounts payable | 17/49 | €21,088 | €5,314 | -€15,774 | -74.8% |
| Amounts payable within one year | 42/48 | €21,088 | €5,314 | -€15,774 | -74.8% |
| Trade debts | 44 | €1,507 | €1,249 | -€259 | -17.2% |
| Suppliers | 440/4 | €1,507 | €1,249 | -€259 | -17.2% |
| Taxes, remuneration and social security | 45 | €14,377 | €15 | -€14,363 | -99.9% |
| Taxes | 450/3 | €14,377 | €15 | -€14,363 | -99.9% |
| Other amounts payable | 47/48 | €5,203 | €4,051 | -€1,153 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €838 | €3,798 | +€2,960 | +353.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,132 | +€8,132 | |
| Other operating charges | 640/8 | €1,402 | €788 | -€614 | -43.8% |
| Gross operating margin | 9900 | €62,120 | €100,342 | +€38,222 | +61.5% |
| Operating profit (loss) | 9901 | €59,880 | €87,624 | +€27,743 | +46.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €407 | €116 | -€291 | -71.5% |
| Recurring financial charges | 65 | €407 | €116 | -€291 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | €59,473 | €87,508 | +€28,034 | +47.1% |
| Income taxes | 67/77 | €13,808 | €18,902 | +€5,094 | +36.9% |
| Profit (loss) for the period | 9904 | €45,666 | €68,606 | +€22,940 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,666 | €68,606 | +€22,940 | +50.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.