Sterckx 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.
Sterckx Consulting
Largest movements
- Receivables within one year +€77,233
up €77,233 (+268%), from €28,816 to €106,049
of which Trade receivables: +€77,312
- Deferred charges and accrued income -€22,668
down €22,668 (-99.5%), from €22,786 to €118
- Tangible fixed assets +€15,110
up €15,110 (+124%), from €12,188 to €27,298
of which Land and buildings: +€17,515
- Other debts +€41,986
up €41,986 (+58.6%), from €71,699 to €113,685
- Tax, wage and social debts +€17,414
up €17,414 (+131%), from €13,271 to €30,684
- Accrued charges and deferred income +€7,866
up €7,866 (+69.0%), from €11,396 to €19,262
- Trade debts +€3,526
up €3,526 (+84.9%), from €4,153 to €7,679
- Gross operating margin +€145,932
up €145,932 (+423%), from €34,515 to €180,448
- Taxes +€34,213
up €34,213 (+431%), from €7,947 to €42,160
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 | €103,019 | €173,811 | +€70,792 | +68.7% |
| Fixed assets | 21/28 | €12,188 | €27,298 | +€15,110 | +124% |
| Tangible fixed assets | 22/27 | €12,188 | €27,298 | +€15,110 | +124% |
| Land and buildings | 22 | €5,033 | €22,548 | +€17,515 | +348% |
| Furniture and vehicles | 24 | €7,155 | €4,750 | -€2,405 | -33.6% |
| Current assets | 29/58 | €90,831 | €146,513 | +€55,682 | +61.3% |
| Amounts receivable within one year | 40/41 | €28,816 | €106,049 | +€77,233 | +268% |
| Trade receivables | 40 | €28,738 | €106,049 | +€77,312 | +269% |
| Other amounts receivable | 41 | €79 | €0 | -€79 | -100% |
| Cash at bank and in hand | 54/58 | €39,229 | €40,346 | +€1,117 | +2.8% |
| Deferred charges and accrued income | 490/1 | €22,786 | €118 | -€22,668 | -99.5% |
| Total equity and liabilities | 10/49 | €103,019 | €173,811 | +€70,792 | +68.7% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €100,519 | €171,311 | +€70,792 | +70.4% |
| Amounts payable within one year | 42/48 | €89,123 | €152,049 | +€62,926 | +70.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,153 | €7,679 | +€3,526 | +84.9% |
| Suppliers | 440/4 | €4,153 | €7,679 | +€3,526 | +84.9% |
| Taxes, remuneration and social security | 45 | €13,271 | €30,684 | +€17,414 | +131% |
| Taxes | 450/3 | €13,271 | €30,684 | +€17,414 | +131% |
| Other amounts payable | 47/48 | €71,699 | €113,685 | +€41,986 | +58.6% |
| Accrued charges and deferred income | 492/3 | €11,396 | €19,262 | +€7,866 | +69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,553 | €3,488 | -€65 | -1.8% |
| Other operating charges | 640/8 | €5,032 | €5,067 | +€35 | +0.7% |
| Gross operating margin | 9900 | €34,515 | €180,448 | +€145,932 | +423% |
| Operating profit (loss) | 9901 | €25,930 | €171,893 | +€145,963 | +563% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,109 | €1,316 | +€207 | +18.7% |
| Recurring financial charges | 65 | €1,109 | €1,316 | +€207 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €24,821 | €170,577 | +€145,756 | +587% |
| Income taxes | 67/77 | €7,947 | €42,160 | +€34,213 | +431% |
| Profit (loss) for the period | 9904 | €16,874 | €128,416 | +€111,542 | +661% |
| Profit (loss) for the period to be appropriated | 9905 | €16,874 | €128,416 | +€111,542 | +661% |
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 24 October 2026 via checked.be.