S.B.A. 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.
S.B.A. CONSULTING
Largest movements
- Cash +€25,325
up €25,325 (+58.3%), from €43,467 to €68,791
mainly Net result for the year (+€50,518) and Depreciation (+€10,300)
- Receivables within one year +€23,166
up €23,166 (+23.8%), from €97,357 to €120,523
of which Trade receivables: +€24,763
- Tangible fixed assets -€10,300
down €10,300 (-25.5%), from €40,409 to €30,109
- Reserves +€50,000
up €50,000 (+97.3%), from €51,386 to €101,386
- Trade debts -€12,776
down €12,776 (-16.6%), from €76,835 to €64,059
- Tax, wage and social debts +€10,054
up €10,054 (+91.8%), from €10,950 to €21,004
- Current portion of long-term debt -€9,943
down €9,943 (-44.2%), from €22,494 to €12,550
- Gross operating margin +€27,342
up €27,342 (+47.2%), from €57,948 to €85,290
- Staff costs -€7,459
down €7,459 (-100%), from €7,459 to €0
- Taxes +€7,094
up €7,094 (+46.1%), from €15,382 to €22,476
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 | €184,300 | €222,994 | +€38,694 | +21.0% |
| Fixed assets | 21/28 | €40,534 | €30,234 | -€10,300 | -25.4% |
| Tangible fixed assets | 22/27 | €40,409 | €30,109 | -€10,300 | -25.5% |
| Furniture and vehicles | 24 | €40,409 | €30,109 | -€10,300 | -25.5% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €143,766 | €192,759 | +€48,993 | +34.1% |
| Amounts receivable within one year | 40/41 | €97,357 | €120,523 | +€23,166 | +23.8% |
| Trade receivables | 40 | €95,701 | €120,464 | +€24,763 | +25.9% |
| Other amounts receivable | 41 | €1,655 | €58 | -€1,597 | -96.5% |
| Cash at bank and in hand | 54/58 | €43,467 | €68,791 | +€25,325 | +58.3% |
| Deferred charges and accrued income | 490/1 | €2,943 | €3,445 | +€502 | +17.1% |
| Total equity and liabilities | 10/49 | €184,300 | €222,994 | +€38,694 | +21.0% |
| Equity | 10/15 | €73,987 | €124,505 | +€50,518 | +68.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,386 | €101,386 | +€50,000 | +97.3% |
| Distributable reserves | 133 | €51,386 | €101,386 | +€50,000 | +97.3% |
| Profit (loss) carried forward | 14 | €4,002 | €4,519 | +€518 | +12.9% |
| Amounts payable | 17/49 | €110,313 | €98,489 | -€11,824 | -10.7% |
| Amounts payable within one year | 42/48 | €110,313 | €98,489 | -€11,824 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €22,494 | €12,550 | -€9,943 | -44.2% |
| Trade debts | 44 | €76,835 | €64,059 | -€12,776 | -16.6% |
| Suppliers | 440/4 | €76,835 | €64,059 | -€12,776 | -16.6% |
| Taxes, remuneration and social security | 45 | €10,950 | €21,004 | +€10,054 | +91.8% |
| Taxes | 450/3 | €10,950 | €21,004 | +€10,054 | +91.8% |
| Other amounts payable | 47/48 | €35 | €876 | +€841 | +2,394% |
| Remuneration, social security and pensions | 62 | €7,459 | €0 | -€7,459 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,533 | €10,300 | -€233 | -2.2% |
| Other operating charges | 640/8 | €1,004 | €1,667 | +€663 | +66.1% |
| Gross operating margin | 9900 | €57,948 | €85,290 | +€27,342 | +47.2% |
| Operating profit (loss) | 9901 | €38,953 | €73,324 | +€34,371 | +88.2% |
| Financial income | 75/76B | €0 | €18 | +€18 | |
| Recurring financial income | 75 | €0 | €18 | +€18 | |
| Financial charges | 65/66B | €504 | €347 | -€157 | -31.1% |
| Recurring financial charges | 65 | €504 | €347 | -€157 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €38,449 | €72,994 | +€34,545 | +89.8% |
| Income taxes | 67/77 | €15,382 | €22,476 | +€7,094 | +46.1% |
| Profit (loss) for the period | 9904 | €23,066 | €50,518 | +€27,451 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €23,066 | €50,518 | +€27,451 | +119% |
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 22 October 2026 via checked.be.