SUS 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.
SUS CONSULT
Largest movements
- Receivables within one year -€14,240
down €14,240 (-74.9%), from €19,020 to €4,779
of which Trade receivables: -€16,807
- Tangible fixed assets +€6,477
up €6,477 (+10.8%), from €59,970 to €66,447
of which Furniture and vehicles: +€8,195
- Cash +€4,900
up €4,900 (+145%), from €3,386 to €8,287
mainly Depreciation (+€16,470) and Receivables within one year (+€14,240)
- Reserves +€7,529
up €7,529 (+23.9%), from €31,451 to €38,979
- Debts after one year -€6,100
down €6,100 (-26.5%), from €23,025 to €16,925
- Tax, wage and social debts -€5,191
down €5,191 (-30.6%), from €16,963 to €11,772
of which Taxes: -€5,691
- Trade debts +€892
up €892 (+264%), from €338 to €1,230
- Gross operating margin -€24,582
down €24,582 (-42.0%), from €58,542 to €33,959
- Depreciation +€6,344
up €6,344 (+62.7%), from €10,126 to €16,470
- Taxes -€5,601
down €5,601 (-58.2%), from €9,618 to €4,017
- Other operating charges -€4,164
down €4,164 (-47.1%), from €8,840 to €4,676
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 | €83,317 | €80,569 | -€2,748 | -3.3% |
| Fixed assets | 21/28 | €59,970 | €66,447 | +€6,477 | +10.8% |
| Tangible fixed assets | 22/27 | €59,970 | €66,447 | +€6,477 | +10.8% |
| Plant, machinery and equipment | 23 | €8,201 | €14,899 | +€6,698 | +81.7% |
| Furniture and vehicles | 24 | €15,416 | €23,611 | +€8,195 | +53.2% |
| Leasing and similar rights | 25 | €36,353 | €27,938 | -€8,416 | -23.1% |
| Current assets | 29/58 | €23,346 | €14,122 | -€9,225 | -39.5% |
| Amounts receivable within one year | 40/41 | €19,020 | €4,779 | -€14,240 | -74.9% |
| Trade receivables | 40 | €18,186 | €1,379 | -€16,807 | -92.4% |
| Other amounts receivable | 41 | €833 | €3,400 | +€2,567 | +308% |
| Cash at bank and in hand | 54/58 | €3,386 | €8,287 | +€4,900 | +145% |
| Deferred charges and accrued income | 490/1 | €941 | €1,056 | +€115 | +12.2% |
| Total equity and liabilities | 10/49 | €83,317 | €80,569 | -€2,748 | -3.3% |
| Equity | 10/15 | €36,451 | €43,979 | +€7,529 | +20.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,451 | €38,979 | +€7,529 | +23.9% |
| Distributable reserves | 133 | €31,451 | €38,979 | +€7,529 | +23.9% |
| Amounts payable | 17/49 | €46,866 | €36,589 | -€10,277 | -21.9% |
| Amounts payable after more than one year | 17 | €23,025 | €16,925 | -€6,100 | -26.5% |
| Financial debts | 170/4 | €23,025 | €16,925 | -€6,100 | -26.5% |
| Amounts payable within one year | 42/48 | €23,157 | €19,665 | -€3,492 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €5,856 | €6,100 | +€244 | +4.2% |
| Trade debts | 44 | €338 | €1,230 | +€892 | +264% |
| Suppliers | 440/4 | €338 | €1,230 | +€892 | +264% |
| Advances received on contracts in progress | 46 | - | €563 | +€563 | |
| Taxes, remuneration and social security | 45 | €16,963 | €11,772 | -€5,191 | -30.6% |
| Taxes | 450/3 | €15,883 | €10,192 | -€5,691 | -35.8% |
| Remuneration and social security | 454/9 | €1,080 | €1,580 | +€500 | +46.3% |
| Accrued charges and deferred income | 492/3 | €684 | - | -€684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,126 | €16,470 | +€6,344 | +62.7% |
| Other operating charges | 640/8 | €8,840 | €4,676 | -€4,164 | -47.1% |
| Gross operating margin | 9900 | €58,542 | €33,959 | -€24,582 | -42.0% |
| Operating profit (loss) | 9901 | €39,575 | €12,813 | -€26,762 | -67.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.4% |
| Financial charges | 65/66B | €1,002 | €1,267 | +€265 | +26.5% |
| Recurring financial charges | 65 | €1,002 | €1,267 | +€265 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €38,575 | €11,546 | -€27,029 | -70.1% |
| Income taxes | 67/77 | €9,618 | €4,017 | -€5,601 | -58.2% |
| Profit (loss) for the period | 9904 | €28,957 | €7,529 | -€21,428 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,957 | €7,529 | -€21,428 | -74.0% |
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 16 October 2026 via checked.be.