S&B ATTRACTIONS: 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 ATTRACTIONS
Largest movements
- Tangible fixed assets -€346,933
down €346,933 (-14.9%), from €2.3m to €2.0m
of which Plant, machinery and equipment: -€413,617
- Trade debts -€557,755
down €557,755 (-88.9%), from €627,725 to €69,970
- Debts after one year +€156,680
up €156,680 (+12.4%), from €1.3m to €1.4m
- Financial income +€39,222
up €39,222 (+30,271%), from €130 to €39,351
of which Non-recurring financial income: +€39,348
- Staff costs +€24,955
up €24,955 (+80.7%), from €30,925 to €55,881
- Depreciation +€20,601
up €20,601 (+10.1%), from €203,539 to €224,140
- Gross operating margin +€13,137
up €13,137 (+4.1%), from €318,208 to €331,346
- Financial charges +€11,607
up €11,607 (+21.2%), from €54,798 to €66,405
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 | €2,383,752 | €2,020,474 | -€363,277 | -15.2% |
| Formation expenses | 20 | €3,096 | €1,611 | -€1,485 | -48.0% |
| Fixed assets | 21/28 | €2,345,172 | €1,998,239 | -€346,933 | -14.8% |
| Tangible fixed assets | 22/27 | €2,322,792 | €1,975,859 | -€346,933 | -14.9% |
| Land and buildings | 22 | €1,098,623 | €1,125,050 | +€26,427 | +2.4% |
| Plant, machinery and equipment | 23 | €1,224,168 | €810,552 | -€413,617 | -33.8% |
| Furniture and vehicles | 24 | - | €40,257 | +€40,257 | |
| Financial fixed assets | 28 | €22,380 | €22,380 | = | 0.0% |
| Current assets | 29/58 | €35,484 | €20,624 | -€14,859 | -41.9% |
| Amounts receivable within one year | 40/41 | €18,257 | €10,110 | -€8,146 | -44.6% |
| Other amounts receivable | 41 | €18,257 | €10,110 | -€8,146 | -44.6% |
| Cash at bank and in hand | 54/58 | €17,227 | €10,514 | -€6,713 | -39.0% |
| Total equity and liabilities | 10/49 | €2,383,752 | €2,020,474 | -€363,277 | -15.2% |
| Equity | 10/15 | €143,929 | €153,160 | +€9,231 | +6.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,429 | €70,660 | +€9,231 | +15.0% |
| Amounts payable | 17/49 | €2,239,823 | €1,867,314 | -€372,508 | -16.6% |
| Amounts payable after more than one year | 17 | €1,261,766 | €1,418,447 | +€156,680 | +12.4% |
| Financial debts | 170/4 | €1,261,766 | €1,418,447 | +€156,680 | +12.4% |
| Amounts payable within one year | 42/48 | €978,056 | €448,868 | -€529,188 | -54.1% |
| Current portion of amounts payable after more than one year | 42 | €112,141 | €135,355 | +€23,213 | +20.7% |
| Trade debts | 44 | €627,725 | €69,970 | -€557,755 | -88.9% |
| Suppliers | 440/4 | €627,725 | €69,970 | -€557,755 | -88.9% |
| Taxes, remuneration and social security | 45 | €11,790 | €10,143 | -€1,647 | -14.0% |
| Taxes | 450/3 | €9,110 | €7,441 | -€1,669 | -18.3% |
| Remuneration and social security | 454/9 | €2,680 | €2,702 | +€22 | +0.8% |
| Other amounts payable | 47/48 | €226,400 | €233,400 | +€7,000 | +3.1% |
| Non-recurring operating income | 76A | €12,759 | - | -€12,759 | |
| Remuneration, social security and pensions | 62 | €30,925 | €55,881 | +€24,955 | +80.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203,539 | €224,140 | +€20,601 | +10.1% |
| Other operating charges | 640/8 | €8,615 | €13,674 | +€5,060 | +58.7% |
| Gross operating margin | 9900 | €318,208 | €331,346 | +€13,137 | +4.1% |
| Operating profit (loss) | 9901 | €75,130 | €37,651 | -€37,479 | -49.9% |
| Financial income | 75/76B | €130 | €39,351 | +€39,222 | +30,271% |
| Recurring financial income | 75 | €130 | €3 | -€127 | -97.7% |
| Non-recurring financial income | 76B | - | €39,348 | +€39,348 | |
| Financial charges | 65/66B | €54,798 | €66,405 | +€11,607 | +21.2% |
| Recurring financial charges | 65 | €54,798 | €66,405 | +€11,607 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €20,461 | €10,597 | -€9,864 | -48.2% |
| Income taxes | 67/77 | €3,782 | €1,366 | -€2,416 | -63.9% |
| Profit (loss) for the period | 9904 | €16,679 | €9,231 | -€7,448 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,679 | €9,231 | -€7,448 | -44.7% |
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 29 October 2026 via checked.be.