SYSTEME D CONSULTING: what changed
Two fiscal 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.
SYSTEME D CONSULTING
Largest movements
- Cash +€35,710
up €35,710 (+56.5%), from €63,194 to €98,904
mainly Net result for the year (+€38,065) and Current portion of long-term debt (+€5,074)
- Deferred charges and accrued income +€4,586
up €4,586 (+414.8%), from €1,105 to €5,691
- Tangible fixed assets +€3,458
up €3,458 (+90.3%), from €3,832 to €7,290
- Profit (loss) carried forward +€36,815
up €36,815 (+49.3%), from €74,656 to €111,472
- Current portion of long-term debt +€5,074
new in 2025: €5,074
- Tax, wage and social debts +€2,189
up €2,189 (+83.6%), from €2,618 to €4,807
- Gross operating margin +€3,959
up €3,959 (+8.0%), from €49,322 to €53,281
- Depreciation +€1,604
up €1,604 (+141.3%), from €1,135 to €2,739
- Taxes +€682
up €682 (+6.6%), from €10,376 to €11,059
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.
Cash bridge derived
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 | €85,429 | €129,673 | +€44,244 | +51.8% |
| Formation expenses | 20 | €612 | €412 | -€200 | -32.6% |
| Fixed assets | 21/28 | €3,832 | €7,290 | +€3,458 | +90.3% |
| Tangible fixed assets | 22/27 | €3,832 | €7,290 | +€3,458 | +90.3% |
| Furniture and vehicles | 24 | €3,832 | €7,290 | +€3,458 | +90.3% |
| Current assets | 29/58 | €80,985 | €121,971 | +€40,986 | +50.6% |
| Amounts receivable within one year | 40/41 | €16,685 | €17,375 | +€690 | +4.1% |
| Trade receivables | 40 | €15,712 | €16,771 | +€1,059 | +6.7% |
| Other amounts receivable | 41 | €974 | €605 | -€369 | -37.9% |
| Cash at bank and in hand | 54/58 | €63,194 | €98,904 | +€35,710 | +56.5% |
| Deferred charges and accrued income | 490/1 | €1,105 | €5,691 | +€4,586 | +414.8% |
| Total equity and liabilities | 10/49 | €85,429 | €129,673 | +€44,244 | +51.8% |
| Equity | 10/15 | €79,656 | €116,472 | +€36,815 | +46.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,656 | €111,472 | +€36,815 | +49.3% |
| Amounts payable | 17/49 | €5,773 | €13,201 | +€7,429 | +128.7% |
| Amounts payable within one year | 42/48 | €5,727 | €13,201 | +€7,475 | +130.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,074 | +€5,074 | |
| Trade debts | 44 | €3,061 | €2,618 | -€443 | -14.5% |
| Suppliers | 440/4 | €3,061 | €2,618 | -€443 | -14.5% |
| Taxes, remuneration and social security | 45 | €2,618 | €4,807 | +€2,189 | +83.6% |
| Taxes | 450/3 | €2,618 | €4,807 | +€2,189 | +83.6% |
| Other amounts payable | 47/48 | €48 | €702 | +€655 | +1377.0% |
| Accrued charges and deferred income | 492/3 | €46 | €0 | -€46 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,135 | €2,739 | +€1,604 | +141.3% |
| Other operating charges | 640/8 | €1,002 | €927 | -€75 | -7.5% |
| Gross operating margin | 9900 | €49,322 | €53,281 | +€3,959 | +8.0% |
| Operating profit (loss) | 9901 | €47,185 | €49,616 | +€2,431 | +5.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €166 | €492 | +€326 | +197.2% |
| Recurring financial charges | 65 | €166 | €492 | +€326 | +197.2% |
| Profit (loss) for the period before taxes | 9903 | €47,020 | €49,124 | +€2,105 | +4.5% |
| Income taxes | 67/77 | €10,376 | €11,059 | +€682 | +6.6% |
| Profit (loss) for the period | 9904 | €36,643 | €38,065 | +€1,422 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,643 | €38,065 | +€1,422 | +3.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.