SB Consult: 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 Consult
Largest movements
- Receivables within one year +€143,203
new in 2025: €143,203
- Receivables after one year +€43,417
up €43,417 (+35.2%), from €123,178 to €166,595
- Deferred charges and accrued income -€14,126
no longer reported in 2025 (was €14,126)
- Stocks and contracts -€13,500
no longer reported in 2025 (was €13,500)
- Cash +€10,726
up €10,726 (+76.3%), from €14,054 to €24,780
mainly Trade debts (+€93,496) and Tax, wage and social debts (+€42,585)
- Trade debts +€93,496
up €93,496 (+154%), from €60,678 to €154,174
- Tax, wage and social debts +€42,585
up €42,585 (+3,065%), from €1,389 to €43,974
of which Taxes: +€42,585
- Profit (loss) carried forward +€24,021
up €24,021, from -€578 to €23,443
- Debts after one year +€4,261
up €4,261 (+6.4%), from €67,001 to €71,262
- Gross operating margin +€11,503
up €11,503 (+30.0%), from €38,361 to €49,864
- Financial charges +€8,747
up €8,747 (+102%), from €8,553 to €17,300
- Taxes +€6,425
up €6,425 (+662%), from €970 to €7,395
- Other operating charges -€3,592
down €3,592 (-71.0%), from €5,062 to €1,471
- Financial income +€1,742
up €1,742 (+28.5%), from €6,110 to €7,852
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 | €179,878 | €342,709 | +€162,831 | +90.5% |
| Fixed assets | 21/28 | €15,020 | €8,131 | -€6,889 | -45.9% |
| Tangible fixed assets | 22/27 | €15,020 | €8,131 | -€6,889 | -45.9% |
| Plant, machinery and equipment | 23 | €2,088 | €742 | -€1,346 | -64.5% |
| Furniture and vehicles | 24 | €6,784 | €2,832 | -€3,952 | -58.3% |
| Other tangible fixed assets | 26 | €6,148 | €4,557 | -€1,591 | -25.9% |
| Current assets | 29/58 | €164,858 | €334,578 | +€169,720 | +103% |
| Amounts receivable after more than one year | 29 | €123,178 | €166,595 | +€43,417 | +35.2% |
| Other amounts receivable | 291 | €123,178 | €166,595 | +€43,417 | +35.2% |
| Stocks and contracts in progress | 3 | €13,500 | - | -€13,500 | |
| Stocks | 30/36 | €13,500 | - | -€13,500 | |
| Amounts receivable within one year | 40/41 | - | €143,203 | +€143,203 | |
| Trade receivables | 40 | - | €143,203 | +€143,203 | |
| Cash at bank and in hand | 54/58 | €14,054 | €24,780 | +€10,726 | +76.3% |
| Deferred charges and accrued income | 490/1 | €14,126 | - | -€14,126 | |
| Total equity and liabilities | 10/49 | €179,878 | €342,709 | +€162,831 | +90.5% |
| Equity | 10/15 | -€78 | €23,943 | +€24,021 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€578 | €23,443 | +€24,021 | |
| Amounts payable | 17/49 | €179,956 | €318,766 | +€138,810 | +77.1% |
| Amounts payable after more than one year | 17 | €67,001 | €71,262 | +€4,261 | +6.4% |
| Financial debts | 170/4 | €67,001 | €71,262 | +€4,261 | +6.4% |
| Amounts payable within one year | 42/48 | €112,956 | €247,504 | +€134,549 | +119% |
| Current portion of amounts payable after more than one year | 42 | €30,674 | €29,499 | -€1,175 | -3.8% |
| Financial debts | 43 | €19,910 | €19,857 | -€53 | -0.3% |
| Credit institutions | 430/8 | €19,910 | €19,857 | -€53 | -0.3% |
| Trade debts | 44 | €60,678 | €154,174 | +€93,496 | +154% |
| Suppliers | 440/4 | €60,678 | €154,174 | +€93,496 | +154% |
| Taxes, remuneration and social security | 45 | €1,389 | €43,974 | +€42,585 | +3,065% |
| Taxes | 450/3 | €1,389 | €43,974 | +€42,585 | +3,065% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €304 | - | -€304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,713 | €7,529 | -€184 | -2.4% |
| Other operating charges | 640/8 | €5,062 | €1,471 | -€3,592 | -71.0% |
| Gross operating margin | 9900 | €38,361 | €49,864 | +€11,503 | +30.0% |
| Operating profit (loss) | 9901 | €25,586 | €40,864 | +€15,278 | +59.7% |
| Financial income | 75/76B | €6,110 | €7,852 | +€1,742 | +28.5% |
| Recurring financial income | 75 | €6,110 | €7,852 | +€1,742 | +28.5% |
| Financial charges | 65/66B | €8,553 | €17,300 | +€8,747 | +102% |
| Recurring financial charges | 65 | €8,553 | €17,300 | +€8,747 | +102% |
| Profit (loss) for the period before taxes | 9903 | €23,143 | €31,416 | +€8,272 | +35.7% |
| Income taxes | 67/77 | €970 | €7,395 | +€6,425 | +662% |
| Profit (loss) for the period | 9904 | €22,173 | €24,021 | +€1,848 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,173 | €24,021 | +€1,848 | +8.3% |
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 16 October 2026 via checked.be.