SSJ D. CONSULTING: 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.
SSJ D. CONSULTING
Largest movements
- Receivables within one year +€50,933
up €50,933 (+59.1%), from €86,128 to €137,061
of which Trade receivables: +€45,779
- Tangible fixed assets +€10,139
new in 2025: €10,139
of which Furniture and vehicles: +€7,640
- Cash +€4,067
up €4,067 (+19.0%), from €21,443 to €25,509
mainly Other debts (+€106,250) and Trade debts (+€43,530)
- Other debts +€106,250
new in 2025: €106,250
- Profit (loss) carried forward -€82,769
down €82,769 (-91.3%), from €90,652 to €7,883
- Trade debts +€43,530
up €43,530 (+11,402%), from €382 to €43,912
- Tax, wage and social debts -€2,295
down €2,295 (-15.8%), from €14,508 to €12,213
of which Taxes: -€2,295
- Taxes -€19,419
down €19,419, from €11,382 to -€8,037
- Gross operating margin -€16,622
down €16,622 (-33.9%), from €49,093 to €32,470
- Financial charges +€1,469
up €1,469 (+1,626%), from €90 to €1,560
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.
Derived cash bridge
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 | €109,588 | €174,258 | +€64,671 | +59.0% |
| Fixed assets | 21/28 | - | €10,139 | +€10,139 | |
| Tangible fixed assets | 22/27 | - | €10,139 | +€10,139 | |
| Plant, machinery and equipment | 23 | - | €2,499 | +€2,499 | |
| Furniture and vehicles | 24 | - | €7,640 | +€7,640 | |
| Current assets | 29/58 | €109,588 | €164,119 | +€54,531 | +49.8% |
| Amounts receivable within one year | 40/41 | €86,128 | €137,061 | +€50,933 | +59.1% |
| Trade receivables | 40 | €10,545 | €56,324 | +€45,779 | +434% |
| Other amounts receivable | 41 | €75,583 | €80,737 | +€5,154 | +6.8% |
| Cash at bank and in hand | 54/58 | €21,443 | €25,509 | +€4,067 | +19.0% |
| Deferred charges and accrued income | 490/1 | €2,017 | €1,549 | -€468 | -23.2% |
| Total equity and liabilities | 10/49 | €109,588 | €174,258 | +€64,671 | +59.0% |
| Equity | 10/15 | €94,652 | €11,883 | -€82,769 | -87.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,652 | €7,883 | -€82,769 | -91.3% |
| Amounts payable | 17/49 | €14,936 | €162,375 | +€147,439 | +987% |
| Amounts payable within one year | 42/48 | €14,890 | €162,375 | +€147,485 | +991% |
| Trade debts | 44 | €382 | €43,912 | +€43,530 | +11,402% |
| Suppliers | 440/4 | €382 | €43,912 | +€43,530 | +11,402% |
| Taxes, remuneration and social security | 45 | €14,508 | €12,213 | -€2,295 | -15.8% |
| Taxes | 450/3 | €13,008 | €10,713 | -€2,295 | -17.6% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €106,250 | +€106,250 | |
| Accrued charges and deferred income | 492/3 | €46 | - | -€46 | |
| Non-recurring operating income | 76A | €3 | - | -€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €431 | +€431 | |
| Other operating charges | 640/8 | €404 | €830 | +€426 | +106% |
| Non-recurring operating charges | 66A | €1,521 | - | -€1,521 | |
| Gross operating margin | 9900 | €49,093 | €32,470 | -€16,622 | -33.9% |
| Operating profit (loss) | 9901 | €47,168 | €31,209 | -€15,958 | -33.8% |
| Financial income | 75/76B | €4,335 | €4,545 | +€209 | +4.8% |
| Recurring financial income | 75 | €4,335 | €4,545 | +€209 | +4.8% |
| Financial charges | 65/66B | €90 | €1,560 | +€1,469 | +1,626% |
| Recurring financial charges | 65 | €90 | €1,560 | +€1,469 | +1,626% |
| Profit (loss) for the period before taxes | 9903 | €51,412 | €34,194 | -€17,218 | -33.5% |
| Income taxes | 67/77 | €11,382 | -€8,037 | -€19,419 | |
| Profit (loss) for the period | 9904 | €40,031 | €42,231 | +€2,200 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,031 | €42,231 | +€2,200 | +5.5% |
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 26 October 2026 via checked.be.