SWEGUTS 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.
SWEGUTS CONSULTING
Largest movements
- Receivables within one year -€23,125
down €23,125 (-62.2%), from €37,161 to €14,036
of which Other amounts receivable: -€16,983
- Cash +€14,680
up €14,680 (+68.4%), from €21,460 to €36,140
mainly Other debts (+€35,235) and Receivables within one year (+€23,125)
- Tangible fixed assets -€7,960
down €7,960 (-3.3%), from €239,849 to €231,889
of which Land and buildings: -€7,288
- Reserves -€44,710
no longer reported in 2025 (was €44,710)
- Other debts +€35,235
new in 2025: €35,235
- Debts after one year -€11,767
down €11,767 (-7.3%), from €161,761 to €149,994
- Profit (loss) carried forward +€11,306
up €11,306 (+17.8%), from €63,465 to €74,771
- Trade debts -€10,185
down €10,185 (-98.2%), from €10,370 to €185
- Gross operating margin +€14,368
up €14,368 (+96.1%), from €14,959 to €29,327
- Taxes +€2,765
up €2,765 (+1,431%), from €193 to €2,958
- Other operating charges +€1,409
new in 2025: €1,409
- Financial charges -€405
down €405 (-6.6%), from €6,109 to €5,704
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 | €298,469 | €282,065 | -€16,404 | -5.5% |
| Fixed assets | 21/28 | €239,849 | €231,889 | -€7,960 | -3.3% |
| Tangible fixed assets | 22/27 | €239,849 | €231,889 | -€7,960 | -3.3% |
| Land and buildings | 22 | €239,177 | €231,889 | -€7,288 | -3.0% |
| Plant, machinery and equipment | 23 | €487 | - | -€487 | |
| Furniture and vehicles | 24 | €185 | - | -€185 | |
| Current assets | 29/58 | €58,621 | €50,176 | -€8,444 | -14.4% |
| Amounts receivable within one year | 40/41 | €37,161 | €14,036 | -€23,125 | -62.2% |
| Trade receivables | 40 | €7,410 | €1,268 | -€6,142 | -82.9% |
| Other amounts receivable | 41 | €29,751 | €12,768 | -€16,983 | -57.1% |
| Cash at bank and in hand | 54/58 | €21,460 | €36,140 | +€14,680 | +68.4% |
| Total equity and liabilities | 10/49 | €298,469 | €282,065 | -€16,404 | -5.5% |
| Equity | 10/15 | €110,674 | €77,271 | -€33,404 | -30.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €44,710 | - | -€44,710 | |
| Distributable reserves | 133 | €44,710 | - | -€44,710 | |
| Profit (loss) carried forward | 14 | €63,465 | €74,771 | +€11,306 | +17.8% |
| Amounts payable | 17/49 | €187,795 | €204,795 | +€17,000 | +9.1% |
| Amounts payable after more than one year | 17 | €161,761 | €149,994 | -€11,767 | -7.3% |
| Financial debts | 170/4 | €161,761 | €149,994 | -€11,767 | -7.3% |
| Amounts payable within one year | 42/48 | €26,034 | €54,801 | +€28,766 | +110% |
| Current portion of amounts payable after more than one year | 42 | €11,386 | €11,767 | +€381 | +3.3% |
| Trade debts | 44 | €10,370 | €185 | -€10,185 | -98.2% |
| Suppliers | 440/4 | €10,370 | €185 | -€10,185 | -98.2% |
| Taxes, remuneration and social security | 45 | €4,279 | €7,614 | +€3,335 | +77.9% |
| Taxes | 450/3 | €4,279 | €7,614 | +€3,335 | +77.9% |
| Other amounts payable | 47/48 | - | €35,235 | +€35,235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,213 | €7,960 | -€253 | -3.1% |
| Other operating charges | 640/8 | - | €1,409 | +€1,409 | |
| Gross operating margin | 9900 | €14,959 | €29,327 | +€14,368 | +96.1% |
| Operating profit (loss) | 9901 | €6,746 | €19,959 | +€13,213 | +196% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €6,109 | €5,704 | -€405 | -6.6% |
| Recurring financial charges | 65 | €6,109 | €5,704 | -€405 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €637 | €14,264 | +€13,627 | +2,139% |
| Income taxes | 67/77 | €193 | €2,958 | +€2,765 | +1,431% |
| Profit (loss) for the period | 9904 | €444 | €11,306 | +€10,862 | +2,447% |
| Profit (loss) for the period to be appropriated | 9905 | €444 | €11,306 | +€10,862 | +2,447% |
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 17 October 2026 via checked.be.