S&BB: what changed
Two fiscal 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&BB
Largest movements
- Receivables within one year +€93,264
up €93,264 (+339.2%), from €27,495 to €120,760
of which Other amounts receivable: +€93,238
- Profit (loss) carried forward +€82,078
up €82,078 (+487.9%), from €16,822 to €98,899
- Tax, wage and social debts +€17,586
up €17,586 (+368.1%), from €4,778 to €22,364
- Trade debts -€6,711
down €6,711 (-53.4%), from €12,557 to €5,846
- Turnover -€112,084
no longer reported in 2025 (was €112,084)
- Purchases and services -€84,305
no longer reported in 2025 (was €84,305)
- Gross operating margin +€82,246
up €82,246 (+296.1%), from €27,779 to €110,025
- Taxes +€16,396
up €16,396 (+360.1%), from €4,553 to €20,949
- Financial income +€3,043
up €3,043 (+375.0%), from €812 to €3,855
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.
Cash bridge derived
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,157 | €129,118 | +€92,961 | +257.1% |
| Fixed assets | 21/28 | €6,978 | €5,788 | -€1,190 | -17.1% |
| Tangible fixed assets | 22/27 | €4,378 | €3,188 | -€1,190 | -27.2% |
| Plant, machinery and equipment | 23 | €914 | €525 | -€389 | -42.6% |
| Furniture and vehicles | 24 | €3,464 | €2,663 | -€801 | -23.1% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €29,179 | €123,330 | +€94,151 | +322.7% |
| Amounts receivable within one year | 40/41 | €27,495 | €120,760 | +€93,264 | +339.2% |
| Trade receivables | 40 | €716 | €741 | +€26 | +3.6% |
| Other amounts receivable | 41 | €26,780 | €120,018 | +€93,238 | +348.2% |
| Current investments | 50/53 | €1,684 | €2,570 | +€886 | +52.6% |
| Total equity and liabilities | 10/49 | €36,157 | €129,118 | +€92,961 | +257.1% |
| Equity | 10/15 | €18,822 | €100,899 | +€82,078 | +436.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,822 | €98,899 | +€82,078 | +487.9% |
| Amounts payable | 17/49 | €17,335 | €28,218 | +€10,883 | +62.8% |
| Amounts payable within one year | 42/48 | €17,335 | €28,210 | +€10,875 | +62.7% |
| Trade debts | 44 | €12,557 | €5,846 | -€6,711 | -53.4% |
| Suppliers | 440/4 | €12,557 | €5,846 | -€6,711 | -53.4% |
| Taxes, remuneration and social security | 45 | €4,778 | €22,364 | +€17,586 | +368.1% |
| Taxes | 450/3 | €4,778 | €22,364 | +€17,586 | +368.1% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Turnover | 70 | €112,084 | - | -€112,084 | |
| Goods, raw materials, services and sundry goods | 60/61 | €84,305 | - | -€84,305 | |
| Remuneration, social security and pensions | 62 | - | €1,468 | +€1,468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €793 | €1,190 | +€396 | +50.0% |
| Other operating charges | 640/8 | €5,032 | €5,388 | +€356 | +7.1% |
| Non-recurring operating charges | 66A | - | €1,601 | +€1,601 | |
| Gross operating margin | 9900 | €27,779 | €110,025 | +€82,246 | +296.1% |
| Operating profit (loss) | 9901 | €21,954 | €100,379 | +€78,425 | +357.2% |
| Financial income | 75/76B | €812 | €3,855 | +€3,043 | +375.0% |
| Recurring financial income | 75 | €812 | €3,855 | +€3,043 | +375.0% |
| Financial charges | 65/66B | €1 | €1,207 | +€1,206 | +117094.2% |
| Recurring financial charges | 65 | €1 | €1,207 | +€1,206 | +117094.2% |
| Profit (loss) for the period before taxes | 9903 | €22,765 | €103,027 | +€80,262 | +352.6% |
| Income taxes | 67/77 | €4,553 | €20,949 | +€16,396 | +360.1% |
| Profit (loss) for the period | 9904 | €18,212 | €82,078 | +€63,866 | +350.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,212 | €82,078 | +€63,866 | +350.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.