SWERTS CONSULTANCY: 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.
SWERTS CONSULTANCY
Largest movements
- Receivables within one year +€14,018
up €14,018 (+535%), from €2,619 to €16,638
of which Other amounts receivable: +€14,001
- Cash -€13,891
down €13,891 (-100.0%), from €13,891 to €0
mainly Receivables within one year (-€14,018)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,603
up €2,603 (+95.8%), from -€2,718 to -€115
- Financial income +€408
up €408 (+371%), from €110 to €518
- Other operating charges +€137
new in 2025: €137
- Financial charges +€39
up €39 (+38.2%), from €101 to €139
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 | €16,510 | €16,638 | +€127 | +0.8% |
| Current assets | 29/58 | €16,510 | €16,638 | +€127 | +0.8% |
| Amounts receivable within one year | 40/41 | €2,619 | €16,638 | +€14,018 | +535% |
| Trade receivables | 40 | - | €18 | +€18 | |
| Other amounts receivable | 41 | €2,619 | €16,620 | +€14,001 | +535% |
| Cash at bank and in hand | 54/58 | €13,891 | €0 | -€13,891 | -100.0% |
| Total equity and liabilities | 10/49 | €16,510 | €16,638 | +€127 | +0.8% |
| Equity | 10/15 | €16,510 | €16,638 | +€127 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,510 | €11,638 | +€127 | +1.1% |
| Distributable reserves | 133 | €11,510 | €11,638 | +€127 | +1.1% |
| Other operating charges | 640/8 | - | €137 | +€137 | |
| Gross operating margin | 9900 | -€2,718 | -€115 | +€2,603 | +95.8% |
| Operating profit (loss) | 9901 | -€2,718 | -€251 | +€2,466 | +90.7% |
| Financial income | 75/76B | €110 | €518 | +€408 | +371% |
| Recurring financial income | 75 | €110 | €518 | +€408 | +371% |
| Financial charges | 65/66B | €101 | €139 | +€39 | +38.2% |
| Recurring financial charges | 65 | €101 | €139 | +€39 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,709 | €127 | +€2,836 | |
| Profit (loss) for the period | 9904 | -€2,709 | €127 | +€2,836 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,709 | €127 | +€2,836 |
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 20 October 2026 via checked.be.