SW Consulting & Design: 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.
SW Consulting & Design
Largest movements
- Cash +€99,749
up €99,749 (+50.5%), from €197,664 to €297,413
mainly Other debts (+€138,673) and Net result for the year (+€82,493)
- Tangible fixed assets -€15,559
down €15,559 (-65.5%), from €23,772 to €8,213
- Other debts +€138,673
up €138,673 (+644%), from €21,518 to €160,191
- Reserves -€67,250
down €67,250 (-35.9%), from €187,140 to €119,890
of which Distributable reserves: -€67,250
- Tax, wage and social debts +€9,675
up €9,675 (+30.3%), from €31,884 to €41,559
of which Remuneration and social security: +€6,900
- Gross operating margin +€22,992
up €22,992 (+23.3%), from €98,751 to €121,743
- Depreciation -€1,797
down €1,797 (-10.4%), from €17,356 to €15,559
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 | €245,703 | €327,014 | +€81,311 | +33.1% |
| Fixed assets | 21/28 | €23,772 | €8,213 | -€15,559 | -65.5% |
| Tangible fixed assets | 22/27 | €23,772 | €8,213 | -€15,559 | -65.5% |
| Furniture and vehicles | 24 | €23,772 | €8,213 | -€15,559 | -65.5% |
| Current assets | 29/58 | €221,931 | €318,801 | +€96,870 | +43.6% |
| Amounts receivable within one year | 40/41 | €24,267 | €21,388 | -€2,879 | -11.9% |
| Trade receivables | 40 | €24,267 | €21,388 | -€2,879 | -11.9% |
| Cash at bank and in hand | 54/58 | €197,664 | €297,413 | +€99,749 | +50.5% |
| Total equity and liabilities | 10/49 | €245,703 | €327,014 | +€81,311 | +33.1% |
| Equity | 10/15 | €192,140 | €124,890 | -€67,250 | -35.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €187,140 | €119,890 | -€67,250 | -35.9% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €186,640 | €119,390 | -€67,250 | -36.0% |
| Amounts payable | 17/49 | €53,563 | €202,123 | +€148,561 | +277% |
| Amounts payable within one year | 42/48 | €53,563 | €202,123 | +€148,561 | +277% |
| Trade debts | 44 | €160 | €373 | +€213 | +132% |
| Suppliers | 440/4 | €160 | €373 | +€213 | +132% |
| Taxes, remuneration and social security | 45 | €31,884 | €41,559 | +€9,675 | +30.3% |
| Taxes | 450/3 | €31,884 | €34,659 | +€2,775 | +8.7% |
| Remuneration and social security | 454/9 | - | €6,900 | +€6,900 | |
| Other amounts payable | 47/48 | €21,518 | €160,191 | +€138,673 | +644% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,356 | €15,559 | -€1,797 | -10.4% |
| Other operating charges | 640/8 | €401 | €563 | +€162 | +40.4% |
| Gross operating margin | 9900 | €98,751 | €121,743 | +€22,992 | +23.3% |
| Operating profit (loss) | 9901 | €80,994 | €105,622 | +€24,627 | +30.4% |
| Financial income | 75/76B | - | €133 | +€133 | |
| Recurring financial income | 75 | - | €133 | +€133 | |
| Financial charges | 65/66B | €966 | €2,031 | +€1,065 | +110% |
| Recurring financial charges | 65 | €966 | €2,031 | +€1,065 | +110% |
| Profit (loss) for the period before taxes | 9903 | €80,028 | €103,724 | +€23,696 | +29.6% |
| Income taxes | 67/77 | €21,966 | €21,232 | -€734 | -3.3% |
| Profit (loss) for the period | 9904 | €58,063 | €82,493 | +€24,430 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,063 | €82,493 | +€24,430 | +42.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.