STARFISH CONSULTANCY: 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.
STARFISH CONSULTANCY
Largest movements
- Receivables within one year +€49,362
up €49,362 (+131%), from €37,687 to €87,049
of which Trade receivables: +€43,968
- Cash +€19,885
up €19,885 (+38.6%), from €51,489 to €71,374
mainly Net result for the year (+€54,797) and Trade debts (+€9,586)
- Deferred charges and accrued income -€7,681
down €7,681 (-80.4%), from €9,547 to €1,867
- Tangible fixed assets +€1,778
up €1,778 (+147%), from €1,211 to €2,989
of which Plant, machinery and equipment: +€2,091
- Reserves +€54,797
up €54,797 (+78.0%), from €70,267 to €125,064
- Trade debts +€9,586
up €9,586 (+86.5%), from €11,087 to €20,673
- Gross operating margin +€46,477
up €46,477 (+64.3%), from €72,239 to €118,715
- Taxes +€12,774
up €12,774 (+202%), from €6,309 to €19,083
- Staff costs +€1,518
up €1,518 (+3.8%), from €40,348 to €41,866
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 | €104,434 | €167,778 | +€63,344 | +60.7% |
| Fixed assets | 21/28 | €5,711 | €7,489 | +€1,778 | +31.1% |
| Tangible fixed assets | 22/27 | €1,211 | €2,989 | +€1,778 | +147% |
| Plant, machinery and equipment | 23 | - | €2,091 | +€2,091 | |
| Furniture and vehicles | 24 | €1,211 | €898 | -€312 | -25.8% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €98,723 | €160,289 | +€61,566 | +62.4% |
| Amounts receivable within one year | 40/41 | €37,687 | €87,049 | +€49,362 | +131% |
| Trade receivables | 40 | €33,916 | €77,884 | +€43,968 | +130% |
| Other amounts receivable | 41 | €3,771 | €9,165 | +€5,394 | +143% |
| Cash at bank and in hand | 54/58 | €51,489 | €71,374 | +€19,885 | +38.6% |
| Deferred charges and accrued income | 490/1 | €9,547 | €1,867 | -€7,681 | -80.4% |
| Total equity and liabilities | 10/49 | €104,434 | €167,778 | +€63,344 | +60.7% |
| Equity | 10/15 | €75,267 | €130,064 | +€54,797 | +72.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €70,267 | €125,064 | +€54,797 | +78.0% |
| Distributable reserves | 133 | €70,267 | €125,064 | +€54,797 | +78.0% |
| Amounts payable | 17/49 | €29,167 | €37,714 | +€8,547 | +29.3% |
| Amounts payable within one year | 42/48 | €29,167 | €37,714 | +€8,547 | +29.3% |
| Trade debts | 44 | €11,087 | €20,673 | +€9,586 | +86.5% |
| Suppliers | 440/4 | €11,087 | €20,673 | +€9,586 | +86.5% |
| Taxes, remuneration and social security | 45 | €15,314 | €14,308 | -€1,006 | -6.6% |
| Taxes | 450/3 | €10,215 | €8,710 | -€1,505 | -14.7% |
| Remuneration and social security | 454/9 | €5,099 | €5,598 | +€499 | +9.8% |
| Other amounts payable | 47/48 | €2,766 | €2,733 | -€33 | -1.2% |
| Remuneration, social security and pensions | 62 | €40,348 | €41,866 | +€1,518 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €416 | +€104 | +33.2% |
| Other operating charges | 640/8 | €1,573 | €2,497 | +€924 | +58.7% |
| Gross operating margin | 9900 | €72,239 | €118,715 | +€46,477 | +64.3% |
| Operating profit (loss) | 9901 | €30,005 | €73,936 | +€43,931 | +146% |
| Financial income | 75/76B | €53 | €0 | -€53 | -100.0% |
| Recurring financial income | 75 | €53 | €0 | -€53 | -100.0% |
| Financial charges | 65/66B | €89 | €57 | -€32 | -36.0% |
| Recurring financial charges | 65 | €89 | €57 | -€32 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €29,969 | €73,880 | +€43,911 | +147% |
| Income taxes | 67/77 | €6,309 | €19,083 | +€12,774 | +202% |
| Profit (loss) for the period | 9904 | €23,661 | €54,797 | +€31,136 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €23,661 | €54,797 | +€31,136 | +132% |
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 22 October 2026 via checked.be.