S2BR Consulting: 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.
S2BR Consulting
Largest movements
- Receivables within one year +€18,692
up €18,692 (+158%), from €11,806 to €30,498
- Cash -€10,120
down €10,120 (-10.4%), from €97,181 to €87,061
mainly Contributions, distributions and other (-€70,588) and Receivables within one year (-€18,692)
- Current investments +€6,426
up €6,426 (+42.8%), from €15,000 to €21,426
- Deferred charges and accrued income -€4,444
down €4,444 (-35.5%), from €12,506 to €8,062
- Other debts +€30,648
up €30,648 (+1,391%), from €2,203 to €32,851
- Reserves -€24,226
down €24,226 (-21.3%), from €113,978 to €89,752
- Tax, wage and social debts +€3,749
up €3,749 (+20.8%), from €18,008 to €21,757
- Gross operating margin -€10,843
down €10,843 (-14.8%), from €73,485 to €62,642
- Taxes -€2,219
down €2,219 (-14.0%), from €15,816 to €13,596
- Financial income +€1,125
up €1,125 (+315%), from €357 to €1,482
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 | €140,864 | €151,587 | +€10,723 | +7.6% |
| Fixed assets | 21/28 | €4,371 | €4,540 | +€168 | +3.9% |
| Intangible fixed assets | 21 | €1,047 | €198 | -€849 | -81.1% |
| Tangible fixed assets | 22/27 | €3,324 | €4,341 | +€1,017 | +30.6% |
| Plant, machinery and equipment | 23 | €1,547 | €1,351 | -€196 | -12.7% |
| Other tangible fixed assets | 26 | €1,777 | €2,990 | +€1,213 | +68.3% |
| Current assets | 29/58 | €136,493 | €147,047 | +€10,554 | +7.7% |
| Amounts receivable within one year | 40/41 | €11,806 | €30,498 | +€18,692 | +158% |
| Trade receivables | 40 | €11,806 | €30,498 | +€18,692 | +158% |
| Current investments | 50/53 | €15,000 | €21,426 | +€6,426 | +42.8% |
| Cash at bank and in hand | 54/58 | €97,181 | €87,061 | -€10,120 | -10.4% |
| Deferred charges and accrued income | 490/1 | €12,506 | €8,062 | -€4,444 | -35.5% |
| Total equity and liabilities | 10/49 | €140,864 | €151,587 | +€10,723 | +7.6% |
| Equity | 10/15 | €115,978 | €91,752 | -€24,226 | -20.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €113,978 | €89,752 | -€24,226 | -21.3% |
| Distributable reserves | 133 | €113,978 | €89,752 | -€24,226 | -21.3% |
| Amounts payable | 17/49 | €24,886 | €59,835 | +€34,949 | +140% |
| Amounts payable within one year | 42/48 | €24,886 | €59,835 | +€34,949 | +140% |
| Trade debts | 44 | €4,675 | €5,227 | +€551 | +11.8% |
| Suppliers | 440/4 | €4,675 | €5,227 | +€551 | +11.8% |
| Taxes, remuneration and social security | 45 | €18,008 | €21,757 | +€3,749 | +20.8% |
| Taxes | 450/3 | €18,008 | €21,757 | +€3,749 | +20.8% |
| Other amounts payable | 47/48 | €2,203 | €32,851 | +€30,648 | +1,391% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,268 | €1,601 | +€332 | +26.2% |
| Other operating charges | 640/8 | €862 | €766 | -€96 | -11.1% |
| Gross operating margin | 9900 | €73,485 | €62,642 | -€10,843 | -14.8% |
| Operating profit (loss) | 9901 | €71,354 | €60,275 | -€11,079 | -15.5% |
| Financial income | 75/76B | €357 | €1,482 | +€1,125 | +315% |
| Recurring financial income | 75 | €357 | €1,482 | +€1,125 | +315% |
| Financial charges | 65/66B | €1,895 | €1,799 | -€96 | -5.1% |
| Recurring financial charges | 65 | €1,895 | €1,799 | -€96 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €69,816 | €59,958 | -€9,858 | -14.1% |
| Income taxes | 67/77 | €15,816 | €13,596 | -€2,219 | -14.0% |
| Profit (loss) for the period | 9904 | €54,001 | €46,362 | -€7,639 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,001 | €46,362 | -€7,639 | -14.1% |
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 27 October 2026 via checked.be.