S B C: 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 C
Largest movements
- Tangible fixed assets +€2,372
up €2,372 (+173%), from €1,373 to €3,746
- Current assets +€856
up €856 (+8.3%), from €10,251 to €11,107
- Debts within one year +€22,613
up €22,613 (+163%), from €13,834 to €36,447
- Profit (loss) carried forward -€19,385
down €19,385 (-604%), from -€3,210 to -€22,594
- Gross operating margin -€16,082
down €16,082 (-964%), from -€1,667 to -€17,749
- Depreciation +€453
up €453 (+117%), from €388 to €841
From the 2015 result to the 2016 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2015 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,624 | €14,852 | +€3,228 | +27.8% |
| Fixed assets | 21/28 | €1,373 | €3,746 | +€2,372 | +173% |
| Tangible fixed assets | 22/27 | €1,373 | €3,746 | +€2,372 | +173% |
| Current assets | 29/58 | €10,251 | €11,107 | +€856 | +8.3% |
| Amounts receivable within one year | 40/41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €10,176 | €9,595 | -€581 | -5.7% |
| Total equity and liabilities | 10/49 | €11,624 | €14,852 | +€3,228 | +27.8% |
| Equity | 10/15 | -€2,210 | -€21,594 | -€19,385 | -877% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,210 | -€22,594 | -€19,385 | -604% |
| Amounts payable | 17/49 | €13,834 | €36,447 | +€22,613 | +163% |
| Amounts payable within one year | 42/48 | €13,834 | €36,447 | +€22,613 | +163% |
| Trade debts | 44 | €2,286 | €17,249 | +€14,963 | +655% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €388 | €841 | +€453 | +117% |
| Gross operating margin | 9900 | -€1,667 | -€17,749 | -€16,082 | -964% |
| Operating profit (loss) | 9901 | -€3,189 | -€19,375 | -€16,186 | -508% |
| Recurring financial income | 75 | €6 | €44 | +€38 | +631% |
| Recurring financial charges | 65 | €27 | €53 | +€27 | +99.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,210 | -€19,385 | -€16,175 | -504% |
| Profit (loss) for the period | 9904 | -€3,210 | -€19,385 | -€16,175 | -504% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,210 | -€19,385 | -€16,175 | -504% |
Source: filed annual accounts (NBB), financial years ended 31 December 2015 and 31 December 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.