S.B. BLOC: 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. BLOC
Largest movements
- Tangible fixed assets +€20,596
up €20,596 (+519%), from €3,969 to €24,565
of which Leasing and similar rights: +€24,565
- Cash -€4,605
no longer reported in 2023 (was €4,605)
mainly Investment in fixed assets (net) (-€22,035) and Trade debts (-€3,964)
- Receivables within one year -€1,168
down €1,168 (-58.8%), from €1,987 to €819
of which Other amounts receivable: -€1,156
- Debts after one year +€15,126
new in 2023: €15,126
- Short-term financial debts +€4,232
new in 2023: €4,232
- Trade debts -€3,964
down €3,964 (-76.8%), from €5,163 to €1,199
- Current portion of long-term debt +€3,617
new in 2023: €3,617
- Other debts -€3,312
down €3,312 (-100.0%), from €3,313 to €1
- Turnover -€124,654
no longer reported in 2023 (was €124,654)
- Purchases and services -€54,805
down €54,805 (-44.2%), from €123,900 to €69,095
- Gross operating margin -€1,303
down €1,303 (-43.7%), from €2,983 to €1,681
- Depreciation +€1,283
up €1,283 (+819%), from €157 to €1,439
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,628 | €26,450 | +€14,822 | +127% |
| Fixed assets | 21/28 | €4,924 | €25,520 | +€20,596 | +418% |
| Tangible fixed assets | 22/27 | €3,969 | €24,565 | +€20,596 | +519% |
| Furniture and vehicles | 24 | €3,969 | - | -€3,969 | |
| Leasing and similar rights | 25 | - | €24,565 | +€24,565 | |
| Financial fixed assets | 28 | €955 | €955 | = | 0.0% |
| Current assets | 29/58 | €6,704 | €930 | -€5,773 | -86.1% |
| Amounts receivable within one year | 40/41 | €1,987 | €819 | -€1,168 | -58.8% |
| Trade receivables | 40 | €12 | - | -€12 | |
| Other amounts receivable | 41 | €1,975 | €819 | -€1,156 | -58.6% |
| Cash at bank and in hand | 54/58 | €4,605 | - | -€4,605 | |
| Deferred charges and accrued income | 490/1 | €111 | €112 | +€0 | +0.2% |
| Total equity and liabilities | 10/49 | €11,628 | €26,450 | +€14,822 | +127% |
| Equity | 10/15 | €2,556 | €1,679 | -€877 | -34.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,444 | -€3,321 | -€877 | -35.9% |
| Amounts payable | 17/49 | €9,072 | €24,771 | +€15,699 | +173% |
| Amounts payable after more than one year | 17 | - | €15,126 | +€15,126 | |
| Financial debts | 170/4 | - | €15,126 | +€15,126 | |
| Amounts payable within one year | 42/48 | €9,072 | €9,645 | +€574 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,617 | +€3,617 | |
| Financial debts | 43 | - | €4,232 | +€4,232 | |
| Other loans | 439 | - | €4,232 | +€4,232 | |
| Trade debts | 44 | €5,163 | €1,199 | -€3,964 | -76.8% |
| Suppliers | 440/4 | €5,163 | €1,199 | -€3,964 | -76.8% |
| Taxes, remuneration and social security | 45 | €596 | €596 | = | 0.0% |
| Taxes | 450/3 | €596 | €596 | = | 0.0% |
| Other amounts payable | 47/48 | €3,313 | €1 | -€3,312 | -100.0% |
| Turnover | 70 | €124,654 | - | -€124,654 | |
| Non-recurring operating income | 76A | - | €4,874 | +€4,874 | |
| Goods, raw materials, services and sundry goods | 60/61 | €123,900 | €69,095 | -€54,805 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €1,439 | +€1,283 | +819% |
| Other operating charges | 640/8 | €591 | €403 | -€188 | -31.9% |
| Non-recurring operating charges | 66A | €4,000 | - | -€4,000 | |
| Gross operating margin | 9900 | €2,983 | €1,681 | -€1,303 | -43.7% |
| Operating profit (loss) | 9901 | -€1,765 | -€162 | +€1,603 | +90.8% |
| Financial charges | 65/66B | €83 | €716 | +€632 | +758% |
| Recurring financial charges | 65 | €83 | €716 | +€632 | +758% |
| Profit (loss) for the period before taxes | 9903 | -€1,848 | -€877 | +€971 | +52.5% |
| Income taxes | 67/77 | €596 | - | -€596 | |
| Profit (loss) for the period | 9904 | -€2,444 | -€877 | +€1,567 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,444 | -€877 | +€1,567 | +64.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.