SB CONSEILS: 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.
SB CONSEILS
Largest movements
- Tangible fixed assets -€7,511
down €7,511 (-16.8%), from €44,653 to €37,142
- Cash -€5,374
down €5,374 (-54.5%), from €9,860 to €4,487
mainly Debts after one year (-€25,824) and Other debts (-€5,405)
- Receivables within one year +€4,857
up €4,857 (+3.9%), from €123,621 to €128,478
of which Other amounts receivable: +€4,355
- Deferred charges and accrued income -€4,355
down €4,355 (-81.1%), from €5,369 to €1,014
- Debts after one year -€25,824
down €25,824 (-43.9%), from €58,760 to €32,936
- Profit (loss) carried forward +€10,801
up €10,801 (+18.4%), from €58,543 to €69,344
- Current portion of long-term debt +€7,883
up €7,883 (+94.2%), from €8,364 to €16,247
- Other debts -€5,405
down €5,405 (-22.5%), from €24,047 to €18,643
- Staff costs -€19,626
down €19,626 (-41.4%), from €47,428 to €27,803
- Purchases and services +€17,546
up €17,546 (+18.2%), from €96,358 to €113,903
- Gross operating margin -€14,633
down €14,633 (-21.8%), from €67,100 to €52,467
- Turnover +€2,913
up €2,913 (+1.8%), from €163,457 to €166,370
- Taxes -€1,993
down €1,993 (-79.7%), from €2,500 to €507
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,503 | €171,121 | -€12,382 | -6.7% |
| Fixed assets | 21/28 | €44,653 | €37,142 | -€7,511 | -16.8% |
| Tangible fixed assets | 22/27 | €44,653 | €37,142 | -€7,511 | -16.8% |
| Plant, machinery and equipment | 23 | €10,442 | €8,042 | -€2,400 | -23.0% |
| Furniture and vehicles | 24 | €2,456 | €800 | -€1,655 | -67.4% |
| Leasing and similar rights | 25 | €3,691 | €2,891 | -€800 | -21.7% |
| Other tangible fixed assets | 26 | €28,065 | €25,409 | -€2,656 | -9.5% |
| Current assets | 29/58 | €138,850 | €133,979 | -€4,871 | -3.5% |
| Amounts receivable within one year | 40/41 | €123,621 | €128,478 | +€4,857 | +3.9% |
| Trade receivables | 40 | €122,545 | €123,048 | +€503 | +0.4% |
| Other amounts receivable | 41 | €1,076 | €5,430 | +€4,355 | +404.8% |
| Cash at bank and in hand | 54/58 | €9,860 | €4,487 | -€5,374 | -54.5% |
| Deferred charges and accrued income | 490/1 | €5,369 | €1,014 | -€4,355 | -81.1% |
| Total equity and liabilities | 10/49 | €183,503 | €171,121 | -€12,382 | -6.7% |
| Equity | 10/15 | €80,543 | €91,344 | +€10,801 | +13.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,543 | €69,344 | +€10,801 | +18.4% |
| Amounts payable | 17/49 | €102,960 | €79,777 | -€23,183 | -22.5% |
| Amounts payable after more than one year | 17 | €58,760 | €32,936 | -€25,824 | -43.9% |
| Financial debts | 170/4 | €58,760 | €32,936 | -€25,824 | -43.9% |
| Amounts payable within one year | 42/48 | €44,201 | €46,842 | +€2,641 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €8,364 | €16,247 | +€7,883 | +94.2% |
| Trade debts | 44 | €6,864 | €5,335 | -€1,529 | -22.3% |
| Suppliers | 440/4 | €6,864 | €5,335 | -€1,529 | -22.3% |
| Taxes, remuneration and social security | 45 | €4,925 | €6,617 | +€1,692 | +34.3% |
| Taxes | 450/3 | €2,696 | €6,617 | +€3,920 | +145.4% |
| Remuneration and social security | 454/9 | €2,229 | - | -€2,229 | |
| Other amounts payable | 47/48 | €24,047 | €18,643 | -€5,405 | -22.5% |
| Turnover | 70 | €163,457 | €166,370 | +€2,913 | +1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €96,358 | €113,903 | +€17,546 | +18.2% |
| Remuneration, social security and pensions | 62 | €47,428 | €27,803 | -€19,626 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,976 | €9,465 | -€511 | -5.1% |
| Other operating charges | 640/8 | €1,768 | €2,844 | +€1,076 | +60.9% |
| Gross operating margin | 9900 | €67,100 | €52,467 | -€14,633 | -21.8% |
| Operating profit (loss) | 9901 | €7,928 | €12,356 | +€4,427 | +55.8% |
| Financial income | 75/76B | €198 | - | -€198 | |
| Recurring financial income | 75 | €198 | - | -€198 | |
| Financial charges | 65/66B | €250 | €1,048 | +€798 | +319.9% |
| Recurring financial charges | 65 | €250 | €1,048 | +€798 | +319.9% |
| Profit (loss) for the period before taxes | 9903 | €7,877 | €11,308 | +€3,431 | +43.6% |
| Income taxes | 67/77 | €2,500 | €507 | -€1,993 | -79.7% |
| Profit (loss) for the period | 9904 | €5,377 | €10,801 | +€5,424 | +100.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,377 | €10,801 | +€5,424 | +100.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.