S.B.S.B.: 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.S.B.
Largest movements
- Tangible fixed assets -€4,058
no longer reported in 2025 (was €4,058)
- Receivables within one year +€2,999
up €2,999 (+129%), from €2,333 to €5,331
- Stocks and contracts -€2,853
down €2,853 (-14.7%), from €19,377 to €16,524
- Deferred charges and accrued income -€304
no longer reported in 2025 (was €304)
- Tax, wage and social debts -€5,245
down €5,245 (-93.2%), from €5,625 to €380
of which Remuneration and social security: -€5,625
- Trade debts -€4,407
no longer reported in 2025 (was €4,407)
- Profit (loss) carried forward +€3,002
up €3,002 (+18.8%), from €15,933 to €18,935
- Other debts +€1,541
new in 2025: €1,541
- Short-term financial debts +€677
up €677 (+160%), from €422 to €1,099
- Purchases and services -€279,161
no longer reported in 2025 (was €279,161)
- Turnover -€273,780
no longer reported in 2025 (was €273,780)
- Gross operating margin +€4,149
up €4,149 (+96.9%), from €4,280 to €8,429
- Depreciation +€4,058
new in 2025: €4,058
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 | €26,987 | €22,630 | -€4,357 | -16.1% |
| Fixed assets | 21/28 | €4,058 | - | -€4,058 | |
| Tangible fixed assets | 22/27 | €4,058 | - | -€4,058 | |
| Furniture and vehicles | 24 | €4,058 | - | -€4,058 | |
| Current assets | 29/58 | €22,929 | €22,630 | -€299 | -1.3% |
| Stocks and contracts in progress | 3 | €19,377 | €16,524 | -€2,853 | -14.7% |
| Stocks | 30/36 | €19,377 | €16,524 | -€2,853 | -14.7% |
| Amounts receivable within one year | 40/41 | €2,333 | €5,331 | +€2,999 | +129% |
| Other amounts receivable | 41 | €2,333 | €5,331 | +€2,999 | +129% |
| Cash at bank and in hand | 54/58 | €915 | €775 | -€141 | -15.4% |
| Deferred charges and accrued income | 490/1 | €304 | - | -€304 | |
| Total equity and liabilities | 10/49 | €26,987 | €22,630 | -€4,357 | -16.1% |
| Equity | 10/15 | €16,533 | €19,610 | +€3,077 | +18.6% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | - | €75 | +€75 | |
| Non-distributable reserves | 130/1 | - | €75 | +€75 | |
| Reserves not available under the articles | 1311 | - | €75 | +€75 | |
| Profit (loss) carried forward | 14 | €15,933 | €18,935 | +€3,002 | +18.8% |
| Amounts payable | 17/49 | €10,454 | €3,020 | -€7,434 | -71.1% |
| Amounts payable within one year | 42/48 | €10,454 | €3,020 | -€7,434 | -71.1% |
| Financial debts | 43 | €422 | €1,099 | +€677 | +160% |
| Credit institutions | 430/8 | €422 | €1,099 | +€677 | +160% |
| Trade debts | 44 | €4,407 | - | -€4,407 | |
| Suppliers | 440/4 | €4,407 | - | -€4,407 | |
| Taxes, remuneration and social security | 45 | €5,625 | €380 | -€5,245 | -93.2% |
| Taxes | 450/3 | - | €380 | +€380 | |
| Remuneration and social security | 454/9 | €5,625 | - | -€5,625 | |
| Other amounts payable | 47/48 | - | €1,541 | +€1,541 | |
| Turnover | 70 | €273,780 | - | -€273,780 | |
| Goods, raw materials, services and sundry goods | 60/61 | €279,161 | - | -€279,161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,058 | +€4,058 | |
| Other operating charges | 640/8 | €550 | €463 | -€87 | -15.8% |
| Gross operating margin | 9900 | €4,280 | €8,429 | +€4,149 | +96.9% |
| Operating profit (loss) | 9901 | €3,730 | €3,908 | +€178 | +4.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.6% |
| Financial charges | 65/66B | €1,093 | €906 | -€187 | -17.1% |
| Recurring financial charges | 65 | €1,093 | €906 | -€187 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €2,637 | €3,002 | +€365 | +13.8% |
| Income taxes | 67/77 | €2,165 | - | -€2,165 | |
| Profit (loss) for the period | 9904 | €473 | €3,002 | +€2,529 | +535% |
| Profit (loss) for the period to be appropriated | 9905 | €473 | €3,002 | +€2,529 | +535% |
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 19 October 2026 via checked.be.