Swiatek CS 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.
Swiatek CS Consulting
Largest movements
- Stocks and contracts +€86,987
new in 2025: €86,987
- Receivables after one year -€68,221
no longer reported in 2025 (was €68,221)
- Cash -€37,583
down €37,583 (-74.4%), from €50,485 to €12,902
mainly Stocks and contracts (-€86,987) and Net result for the year (-€48,897)
- Receivables within one year -€32,536
down €32,536 (-11.2%), from €291,746 to €259,209
of which Trade receivables: -€74,971
- Deferred charges and accrued income +€11,370
up €11,370 (+155%), from €7,327 to €18,697
- Reserves -€48,897
down €48,897 (-22.2%), from €220,164 to €171,267
- Tax, wage and social debts -€40,359
down €40,359 (-60.3%), from €66,903 to €26,544
of which Taxes: -€35,872
- Other debts +€34,393
new in 2025: €34,393
- Accrued charges and deferred income +€11,377
new in 2025: €11,377
- Staff costs +€134,815
up €134,815 (+155%), from €86,970 to €221,785
- Taxes -€21,242
down €21,242 (-97.8%), from €21,722 to €480
- Other operating charges +€14,919
up €14,919 (+156%), from €9,580 to €24,499
- Gross operating margin +€12,808
up €12,808 (+6.5%), from €196,184 to €208,992
- Write-downs +€4,158
up €4,158, from -€383 to €3,775
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 | €454,916 | €415,698 | -€39,217 | -8.6% |
| Fixed assets | 21/28 | €37,137 | €37,904 | +€767 | +2.1% |
| Intangible fixed assets | 21 | €14,429 | €16,955 | +€2,526 | +17.5% |
| Tangible fixed assets | 22/27 | €22,273 | €20,515 | -€1,759 | -7.9% |
| Plant, machinery and equipment | 23 | €6,788 | €5,148 | -€1,639 | -24.2% |
| Furniture and vehicles | 24 | €15,486 | €15,366 | -€119 | -0.8% |
| Financial fixed assets | 28 | €434 | €434 | = | 0.0% |
| Current assets | 29/58 | €417,779 | €377,795 | -€39,985 | -9.6% |
| Amounts receivable after more than one year | 29 | €68,221 | - | -€68,221 | |
| Other amounts receivable | 291 | €68,221 | - | -€68,221 | |
| Stocks and contracts in progress | 3 | - | €86,987 | +€86,987 | |
| Contracts in progress | 37 | - | €86,987 | +€86,987 | |
| Amounts receivable within one year | 40/41 | €291,746 | €259,209 | -€32,536 | -11.2% |
| Trade receivables | 40 | €127,485 | €52,514 | -€74,971 | -58.8% |
| Other amounts receivable | 41 | €164,261 | €206,696 | +€42,435 | +25.8% |
| Cash at bank and in hand | 54/58 | €50,485 | €12,902 | -€37,583 | -74.4% |
| Deferred charges and accrued income | 490/1 | €7,327 | €18,697 | +€11,370 | +155% |
| Total equity and liabilities | 10/49 | €454,916 | €415,698 | -€39,217 | -8.6% |
| Equity | 10/15 | €240,164 | €191,267 | -€48,897 | -20.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €220,164 | €171,267 | -€48,897 | -22.2% |
| Distributable reserves | 133 | €220,164 | €171,267 | -€48,897 | -22.2% |
| Amounts payable | 17/49 | €214,752 | €224,431 | +€9,680 | +4.5% |
| Amounts payable within one year | 42/48 | €214,752 | €213,054 | -€1,698 | -0.8% |
| Financial debts | 43 | €15,000 | €15,000 | = | 0.0% |
| Credit institutions | 430/8 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €132,848 | €137,117 | +€4,269 | +3.2% |
| Suppliers | 440/4 | €132,848 | €137,117 | +€4,269 | +3.2% |
| Taxes, remuneration and social security | 45 | €66,903 | €26,544 | -€40,359 | -60.3% |
| Taxes | 450/3 | €51,980 | €16,108 | -€35,872 | -69.0% |
| Remuneration and social security | 454/9 | €14,924 | €10,437 | -€4,487 | -30.1% |
| Other amounts payable | 47/48 | - | €34,393 | +€34,393 | |
| Accrued charges and deferred income | 492/3 | - | €11,377 | +€11,377 | |
| Remuneration, social security and pensions | 62 | €86,970 | €221,785 | +€134,815 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,622 | €8,215 | +€3,593 | +77.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€383 | €3,775 | +€4,158 | |
| Other operating charges | 640/8 | €9,580 | €24,499 | +€14,919 | +156% |
| Gross operating margin | 9900 | €196,184 | €208,992 | +€12,808 | +6.5% |
| Operating profit (loss) | 9901 | €95,393 | -€49,282 | -€144,676 | |
| Financial income | 75/76B | €2,769 | €5,699 | +€2,930 | +106% |
| Recurring financial income | 75 | €2,769 | €5,699 | +€2,930 | +106% |
| Financial charges | 65/66B | €5,971 | €4,834 | -€1,138 | -19.1% |
| Recurring financial charges | 65 | €5,971 | €4,834 | -€1,138 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €92,191 | -€48,417 | -€140,608 | |
| Income taxes | 67/77 | €21,722 | €480 | -€21,242 | -97.8% |
| Profit (loss) for the period | 9904 | €70,470 | -€48,897 | -€119,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,470 | -€48,897 | -€119,367 |
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 24 October 2026 via checked.be.