Suru 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.
Suru Consult
Largest movements
- Cash +€60,963
up €60,963 (+116%), from €52,403 to €113,366
mainly Net result for the year (+€60,851) and Tax, wage and social debts (+€14,328)
- Tangible fixed assets +€16,906
up €16,906 (+360%), from €4,702 to €21,607
of which Other tangible fixed assets: +€12,238
- Receivables within one year -€5,256
down €5,256 (-34.7%), from €15,145 to €9,889
of which Trade receivables: -€15,145
- Deferred charges and accrued income +€3,980
new in 2025: €3,980
- Reserves +€59,185
up €59,185 (+134%), from €44,070 to €103,254
- Tax, wage and social debts +€14,328
up €14,328 (+72.4%), from €19,784 to €34,112
- Trade debts +€3,225
up €3,225 (+96.0%), from €3,359 to €6,584
- Gross operating margin +€34,355
up €34,355 (+57.5%), from €59,746 to €94,101
- Taxes +€11,736
up €11,736 (+85.4%), from €13,745 to €25,481
- Financial charges +€4,661
new in 2025: €4,661
- Depreciation +€1,560
up €1,560 (+674%), from €231 to €1,791
- Other operating charges +€1,281
up €1,281 (+1,281%), from €100 to €1,381
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 | €72,249 | €148,842 | +€76,592 | +106% |
| Fixed assets | 21/28 | €4,702 | €21,607 | +€16,906 | +360% |
| Tangible fixed assets | 22/27 | €4,702 | €21,607 | +€16,906 | +360% |
| Plant, machinery and equipment | 23 | €2,730 | €3,357 | +€627 | +23.0% |
| Furniture and vehicles | 24 | - | €4,041 | +€4,041 | |
| Other tangible fixed assets | 26 | €1,971 | €14,209 | +€12,238 | +621% |
| Current assets | 29/58 | €67,548 | €127,235 | +€59,687 | +88.4% |
| Amounts receivable within one year | 40/41 | €15,145 | €9,889 | -€5,256 | -34.7% |
| Trade receivables | 40 | €15,145 | €0 | -€15,145 | -100% |
| Other amounts receivable | 41 | - | €9,889 | +€9,889 | |
| Cash at bank and in hand | 54/58 | €52,403 | €113,366 | +€60,963 | +116% |
| Deferred charges and accrued income | 490/1 | - | €3,980 | +€3,980 | |
| Total equity and liabilities | 10/49 | €72,249 | €148,842 | +€76,592 | +106% |
| Equity | 10/15 | €47,070 | €106,254 | +€59,185 | +126% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,070 | €103,254 | +€59,185 | +134% |
| Distributable reserves | 133 | €44,070 | €103,254 | +€59,185 | +134% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,180 | €42,587 | +€17,408 | +69.1% |
| Amounts payable within one year | 42/48 | €24,955 | €42,362 | +€17,408 | +69.8% |
| Trade debts | 44 | €3,359 | €6,584 | +€3,225 | +96.0% |
| Suppliers | 440/4 | €3,359 | €6,584 | +€3,225 | +96.0% |
| Taxes, remuneration and social security | 45 | €19,784 | €34,112 | +€14,328 | +72.4% |
| Taxes | 450/3 | €19,784 | €34,112 | +€14,328 | +72.4% |
| Other amounts payable | 47/48 | €1,811 | €1,666 | -€145 | -8.0% |
| Accrued charges and deferred income | 492/3 | €225 | €225 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €1,791 | +€1,560 | +674% |
| Other operating charges | 640/8 | €100 | €1,381 | +€1,281 | +1,281% |
| Gross operating margin | 9900 | €59,746 | €94,101 | +€34,355 | +57.5% |
| Operating profit (loss) | 9901 | €59,415 | €90,929 | +€31,514 | +53.0% |
| Financial income | 75/76B | €0 | €64 | +€64 | +320,100% |
| Recurring financial income | 75 | €0 | €64 | +€64 | +320,100% |
| Financial charges | 65/66B | - | €4,661 | +€4,661 | |
| Recurring financial charges | 65 | - | €4,661 | +€4,661 | |
| Profit (loss) for the period before taxes | 9903 | €59,415 | €86,332 | +€26,918 | +45.3% |
| Income taxes | 67/77 | €13,745 | €25,481 | +€11,736 | +85.4% |
| Profit (loss) for the period | 9904 | €45,670 | €60,851 | +€15,181 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,670 | €60,851 | +€15,181 | +33.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.