Steuerer 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.
Steuerer Consulting
Largest movements
- Receivables within one year +€14,476
up €14,476 (+271%), from €5,338 to €19,815
of which Trade receivables: +€16,481
- Cash -€7,860
down €7,860 (-36.4%), from €21,610 to €13,750
mainly Contributions, distributions and other (-€22,500) and Receivables within one year (-€14,476)
- Intangible fixed assets +€2,112
new in 2025: €2,112
- Tangible fixed assets +€2,055
new in 2025: €2,055
- Tax, wage and social debts +€16,331
up €16,331 (+186%), from €8,765 to €25,096
of which Taxes: +€18,614
- Other debts -€12,169
down €12,169 (-99.8%), from €12,192 to €23
- Profit (loss) carried forward +€9,186
up €9,186, from €0 to €9,186
- Short-term financial debts -€1,412
down €1,412 (-88.9%), from €1,588 to €176
- Trade debts -€1,153
down €1,153 (-82.2%), from €1,403 to €250
- Gross operating margin +€33,316
up €33,316 (+217%), from €15,318 to €48,634
- Financial charges +€6,775
up €6,775, from -€40 to €6,735
- Taxes +€4,719
up €4,719 (+115%), from €4,100 to €8,819
- Depreciation +€1,062
new in 2025: €1,062
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 | €26,948 | €37,732 | +€10,784 | +40.0% |
| Fixed assets | 21/28 | - | €4,167 | +€4,167 | |
| Intangible fixed assets | 21 | - | €2,112 | +€2,112 | |
| Tangible fixed assets | 22/27 | - | €2,055 | +€2,055 | |
| Furniture and vehicles | 24 | - | €2,055 | +€2,055 | |
| Current assets | 29/58 | €26,948 | €33,565 | +€6,616 | +24.6% |
| Amounts receivable within one year | 40/41 | €5,338 | €19,815 | +€14,476 | +271% |
| Trade receivables | 40 | €2,394 | €18,875 | +€16,481 | +688% |
| Other amounts receivable | 41 | €2,945 | €940 | -€2,005 | -68.1% |
| Cash at bank and in hand | 54/58 | €21,610 | €13,750 | -€7,860 | -36.4% |
| Total equity and liabilities | 10/49 | €26,948 | €37,732 | +€10,784 | +40.0% |
| Equity | 10/15 | €3,000 | €12,186 | +€9,186 | +306% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €9,186 | +€9,186 | |
| Amounts payable | 17/49 | €23,948 | €25,546 | +€1,598 | +6.7% |
| Amounts payable within one year | 42/48 | €23,948 | €25,546 | +€1,598 | +6.7% |
| Financial debts | 43 | €1,588 | €176 | -€1,412 | -88.9% |
| Credit institutions | 430/8 | €1,588 | €176 | -€1,412 | -88.9% |
| Trade debts | 44 | €1,403 | €250 | -€1,153 | -82.2% |
| Suppliers | 440/4 | €1,403 | €250 | -€1,153 | -82.2% |
| Taxes, remuneration and social security | 45 | €8,765 | €25,096 | +€16,331 | +186% |
| Taxes | 450/3 | €6,482 | €25,096 | +€18,614 | +287% |
| Remuneration and social security | 454/9 | €2,283 | €0 | -€2,283 | -100% |
| Other amounts payable | 47/48 | €12,192 | €23 | -€12,169 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,062 | +€1,062 | |
| Other operating charges | 640/8 | €0 | €333 | +€333 | |
| Gross operating margin | 9900 | €15,318 | €48,634 | +€33,316 | +217% |
| Operating profit (loss) | 9901 | €15,318 | €47,239 | +€31,921 | +208% |
| Financial income | 75/76B | €0 | €1 | +€1 | +700% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +700% |
| Financial charges | 65/66B | -€40 | €6,735 | +€6,775 | |
| Recurring financial charges | 65 | -€40 | €6,735 | +€6,775 | |
| Profit (loss) for the period before taxes | 9903 | €15,358 | €40,505 | +€25,147 | +164% |
| Income taxes | 67/77 | €4,100 | €8,819 | +€4,719 | +115% |
| Profit (loss) for the period | 9904 | €11,257 | €31,686 | +€20,429 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €11,257 | €31,686 | +€20,429 | +181% |
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 14 October 2026 via checked.be.