SUSSO 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.
SUSSO Consulting
Largest movements
- Receivables within one year -€20,379
down €20,379 (-48.4%), from €42,105 to €21,726
of which Other amounts receivable: -€11,304
- Cash +€8,565
up €8,565 (+13.2%), from €65,115 to €73,680
mainly Net result for the year (+€36,733) and Receivables within one year (+€20,379)
- Tangible fixed assets -€6,709
down €6,709 (-16.9%), from €39,778 to €33,069
of which Leasing and similar rights: -€8,197
- Profit (loss) carried forward -€19,606
down €19,606 (-62.6%), from €31,338 to €11,733
- Other debts +€7,908
new in 2025: €7,908
- Debts after one year -€6,803
down €6,803 (-31.3%), from €21,745 to €14,942
- Tax, wage and social debts -€1,787
down €1,787 (-20.7%), from €8,647 to €6,860
- Gross operating margin +€4,702
up €4,702 (+8.5%), from €55,128 to €59,831
- Other operating charges -€1,381
down €1,381 (-51.2%), from €2,694 to €1,313
- Depreciation -€914
down €914 (-8.0%), from €11,396 to €10,481
- Taxes +€806
up €806 (+8.9%), from €9,080 to €9,886
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 | €148,660 | €129,825 | -€18,835 | -12.7% |
| Fixed assets | 21/28 | €39,778 | €33,069 | -€6,709 | -16.9% |
| Tangible fixed assets | 22/27 | €39,778 | €33,069 | -€6,709 | -16.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €3,106 | €2,085 | -€1,021 | -32.9% |
| Furniture and vehicles | 24 | €491 | €162 | -€329 | -67.0% |
| Leasing and similar rights | 25 | €31,619 | €23,422 | -€8,197 | -25.9% |
| Other tangible fixed assets | 26 | €4,562 | €7,399 | +€2,837 | +62.2% |
| Current assets | 29/58 | €108,882 | €96,756 | -€12,126 | -11.1% |
| Amounts receivable within one year | 40/41 | €42,105 | €21,726 | -€20,379 | -48.4% |
| Trade receivables | 40 | €22,688 | €13,613 | -€9,075 | -40.0% |
| Other amounts receivable | 41 | €19,417 | €8,114 | -€11,304 | -58.2% |
| Cash at bank and in hand | 54/58 | €65,115 | €73,680 | +€8,565 | +13.2% |
| Deferred charges and accrued income | 490/1 | €1,662 | €1,349 | -€313 | -18.8% |
| Total equity and liabilities | 10/49 | €148,660 | €129,825 | -€18,835 | -12.7% |
| Equity | 10/15 | €109,767 | €90,161 | -€19,606 | -17.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €76,429 | €76,429 | = | 0.0% |
| Distributable reserves | 133 | €76,429 | €76,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,338 | €11,733 | -€19,606 | -62.6% |
| Amounts payable | 17/49 | €38,893 | €39,664 | +€770 | +2.0% |
| Amounts payable after more than one year | 17 | €21,745 | €14,942 | -€6,803 | -31.3% |
| Financial debts | 170/4 | €21,745 | €14,942 | -€6,803 | -31.3% |
| Amounts payable within one year | 42/48 | €17,148 | €24,722 | +€7,574 | +44.2% |
| Current portion of amounts payable after more than one year | 42 | €6,502 | €6,803 | +€302 | +4.6% |
| Trade debts | 44 | €1,999 | €3,150 | +€1,151 | +57.6% |
| Suppliers | 440/4 | €1,999 | €3,150 | +€1,151 | +57.6% |
| Taxes, remuneration and social security | 45 | €8,647 | €6,860 | -€1,787 | -20.7% |
| Taxes | 450/3 | €8,647 | €6,860 | -€1,787 | -20.7% |
| Other amounts payable | 47/48 | - | €7,908 | +€7,908 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,396 | €10,481 | -€914 | -8.0% |
| Other operating charges | 640/8 | €2,694 | €1,313 | -€1,381 | -51.2% |
| Gross operating margin | 9900 | €55,128 | €59,831 | +€4,702 | +8.5% |
| Operating profit (loss) | 9901 | €41,039 | €48,036 | +€6,997 | +17.1% |
| Financial income | 75/76B | €599 | €3 | -€597 | -99.6% |
| Recurring financial income | 75 | €599 | €3 | -€597 | -99.6% |
| Financial charges | 65/66B | €1,220 | €1,420 | +€200 | +16.4% |
| Recurring financial charges | 65 | €1,220 | €1,420 | +€200 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €40,418 | €46,619 | +€6,201 | +15.3% |
| Income taxes | 67/77 | €9,080 | €9,886 | +€806 | +8.9% |
| Profit (loss) for the period | 9904 | €31,338 | €36,733 | +€5,394 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,338 | €36,733 | +€5,394 | +17.2% |
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 26 October 2026 via checked.be.