SWI 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.
SWI Consulting
Largest movements
- Cash +€92,617
up €92,617 (+761%), from €12,169 to €104,785
mainly Net result for the year (+€77,210) and Other debts (+€58,908)
- Tangible fixed assets -€12,595
down €12,595 (-23.6%), from €53,352 to €40,757
of which Leasing and similar rights: -€12,595
- Deferred charges and accrued income +€6,660
up €6,660 (+872%), from €763 to €7,424
- Other debts +€58,908
new in 2025: €58,908
- Reserves +€28,000
up €28,000 (+19.7%), from €142,000 to €170,000
- Trade debts +€7,852
up €7,852 (+518%), from €1,515 to €9,367
- Tax, wage and social debts -€4,425
down €4,425 (-22.2%), from €19,961 to €15,536
of which Taxes: -€2,925
- Gross operating margin -€22,335
down €22,335 (-16.1%), from €138,917 to €116,582
- Taxes -€4,946
down €4,946 (-19.6%), from €25,238 to €20,292
- Financial income +€1,655
up €1,655 (+1,882%), from €88 to €1,743
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 | €183,351 | €272,475 | +€89,124 | +48.6% |
| Fixed assets | 21/28 | €53,452 | €40,856 | -€12,595 | -23.6% |
| Tangible fixed assets | 22/27 | €53,352 | €40,757 | -€12,595 | -23.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €53,352 | €40,757 | -€12,595 | -23.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €129,899 | €231,618 | +€101,719 | +78.3% |
| Amounts receivable within one year | 40/41 | €16,967 | €19,409 | +€2,443 | +14.4% |
| Trade receivables | 40 | €16,967 | €19,219 | +€2,252 | +13.3% |
| Other amounts receivable | 41 | - | €190 | +€190 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,169 | €104,785 | +€92,617 | +761% |
| Deferred charges and accrued income | 490/1 | €763 | €7,424 | +€6,660 | +872% |
| Total equity and liabilities | 10/49 | €183,351 | €272,475 | +€89,124 | +48.6% |
| Equity | 10/15 | €161,454 | €188,664 | +€27,210 | +16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,000 | €170,000 | +€28,000 | +19.7% |
| Distributable reserves | 133 | €142,000 | €170,000 | +€28,000 | +19.7% |
| Profit (loss) carried forward | 14 | €854 | €64 | -€790 | -92.5% |
| Amounts payable | 17/49 | €21,897 | €83,811 | +€61,914 | +283% |
| Amounts payable within one year | 42/48 | €21,476 | €83,811 | +€62,334 | +290% |
| Trade debts | 44 | €1,515 | €9,367 | +€7,852 | +518% |
| Suppliers | 440/4 | €1,515 | €9,367 | +€7,852 | +518% |
| Taxes, remuneration and social security | 45 | €19,961 | €15,536 | -€4,425 | -22.2% |
| Taxes | 450/3 | €11,961 | €9,036 | -€2,925 | -24.5% |
| Remuneration and social security | 454/9 | €8,000 | €6,500 | -€1,500 | -18.8% |
| Other amounts payable | 47/48 | - | €58,908 | +€58,908 | |
| Accrued charges and deferred income | 492/3 | €421 | €0 | -€421 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,649 | €12,595 | -€1,054 | -7.7% |
| Other operating charges | 640/8 | €7,741 | €8,181 | +€440 | +5.7% |
| Gross operating margin | 9900 | €138,917 | €116,582 | -€22,335 | -16.1% |
| Operating profit (loss) | 9901 | €117,527 | €95,806 | -€21,720 | -18.5% |
| Financial income | 75/76B | €88 | €1,743 | +€1,655 | +1,882% |
| Recurring financial income | 75 | €88 | €1,743 | +€1,655 | +1,882% |
| Financial charges | 65/66B | €42 | €46 | +€4 | +9.5% |
| Recurring financial charges | 65 | €42 | €46 | +€4 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €117,572 | €97,503 | -€20,070 | -17.1% |
| Income taxes | 67/77 | €25,238 | €20,292 | -€4,946 | -19.6% |
| Profit (loss) for the period | 9904 | €92,334 | €77,210 | -€15,124 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €92,334 | €77,210 | -€15,124 | -16.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.