Steyaert Consult: 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.
Steyaert Consult
Largest movements
- Cash +€20,713
up €20,713 (+32.0%), from €64,812 to €85,525
mainly Receivables within one year (+€16,018) and Net result for the year (+€15,698)
- Receivables within one year -€16,018
down €16,018 (-93.6%), from €17,120 to €1,102
of which Trade receivables: -€12,623
- Deferred charges and accrued income +€8,545
up €8,545 (+765%), from €1,117 to €9,662
- Profit (loss) carried forward +€15,698
up €15,698, from €0 to €15,698
- Other debts -€1,689
down €1,689 (-36.5%), from €4,623 to €2,934
- Gross operating margin -€34,307
down €34,307 (-58.3%), from €58,799 to €24,492
- Taxes -€6,532
down €6,532 (-56.3%), from €11,599 to €5,067
- Depreciation +€1,221
up €1,221 (+112%), from €1,088 to €2,309
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 | €87,917 | €102,077 | +€14,160 | +16.1% |
| Fixed assets | 21/28 | €4,868 | €5,788 | +€920 | +18.9% |
| Tangible fixed assets | 22/27 | €4,868 | €5,788 | +€920 | +18.9% |
| Furniture and vehicles | 24 | €4,868 | €5,788 | +€920 | +18.9% |
| Current assets | 29/58 | €83,049 | €96,289 | +€13,240 | +15.9% |
| Amounts receivable within one year | 40/41 | €17,120 | €1,102 | -€16,018 | -93.6% |
| Trade receivables | 40 | €12,623 | €0 | -€12,623 | -100% |
| Other amounts receivable | 41 | €4,497 | €1,102 | -€3,395 | -75.5% |
| Cash at bank and in hand | 54/58 | €64,812 | €85,525 | +€20,713 | +32.0% |
| Deferred charges and accrued income | 490/1 | €1,117 | €9,662 | +€8,545 | +765% |
| Total equity and liabilities | 10/49 | €87,917 | €102,077 | +€14,160 | +16.1% |
| Equity | 10/15 | €76,968 | €92,666 | +€15,698 | +20.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €75,968 | €75,968 | = | 0.0% |
| Distributable reserves | 133 | €75,968 | €75,968 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €15,698 | +€15,698 | |
| Amounts payable | 17/49 | €10,949 | €9,410 | -€1,538 | -14.1% |
| Amounts payable within one year | 42/48 | €10,901 | €9,283 | -€1,618 | -14.8% |
| Trade debts | 44 | €1,690 | €1,805 | +€115 | +6.8% |
| Suppliers | 440/4 | €1,690 | €1,805 | +€115 | +6.8% |
| Taxes, remuneration and social security | 45 | €4,588 | €4,544 | -€44 | -1.0% |
| Taxes | 450/3 | €4,588 | €4,544 | -€44 | -1.0% |
| Other amounts payable | 47/48 | €4,623 | €2,934 | -€1,689 | -36.5% |
| Accrued charges and deferred income | 492/3 | €47 | €127 | +€80 | +169% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,088 | €2,309 | +€1,221 | +112% |
| Other operating charges | 640/8 | €514 | €895 | +€381 | +74.2% |
| Gross operating margin | 9900 | €58,799 | €24,492 | -€34,307 | -58.3% |
| Operating profit (loss) | 9901 | €57,197 | €21,288 | -€35,909 | -62.8% |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | €563 | €561 | -€2 | -0.3% |
| Recurring financial charges | 65 | €563 | €561 | -€2 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €56,635 | €20,765 | -€35,870 | -63.3% |
| Income taxes | 67/77 | €11,599 | €5,067 | -€6,532 | -56.3% |
| Profit (loss) for the period | 9904 | €45,036 | €15,698 | -€29,337 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,036 | €15,698 | -€29,337 | -65.1% |
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 13 October 2026 via checked.be.