SB Consult & Assist: 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 & Assist
Largest movements
- Cash +€37,154
up €37,154 (+63.7%), from €58,308 to €95,462
mainly Net result for the year (+€23,181) and Trade debts (+€12,534)
- Receivables within one year -€9,834
down €9,834 (-23.6%), from €41,591 to €31,757
of which Other amounts receivable: -€5,958
- Tangible fixed assets +€2,497
up €2,497 (+145%), from €1,724 to €4,221
- Profit (loss) carried forward +€23,181
up €23,181 (+28.2%), from €82,117 to €105,298
- Trade debts +€12,534
up €12,534 (+3,998%), from €314 to €12,848
- Tax, wage and social debts -€5,899
down €5,899 (-34.3%), from €17,193 to €11,294
- Gross operating margin -€10,159
down €10,159 (-24.2%), from €41,978 to €31,819
- Taxes -€4,759
down €4,759 (-38.8%), from €12,266 to €7,507
- Financial income -€1,936
down €1,936 (-65.5%), from €2,954 to €1,018
- Financial charges -€1,911
down €1,911 (-93.8%), from €2,038 to €127
- Depreciation +€722
up €722 (+120%), from €600 to €1,322
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 | €101,624 | €131,440 | +€29,816 | +29.3% |
| Fixed assets | 21/28 | €1,724 | €4,221 | +€2,497 | +145% |
| Tangible fixed assets | 22/27 | €1,724 | €4,221 | +€2,497 | +145% |
| Furniture and vehicles | 24 | €1,724 | €4,221 | +€2,497 | +145% |
| Current assets | 29/58 | €99,900 | €127,219 | +€27,319 | +27.3% |
| Amounts receivable within one year | 40/41 | €41,591 | €31,757 | -€9,834 | -23.6% |
| Trade receivables | 40 | €19,829 | €15,953 | -€3,876 | -19.5% |
| Other amounts receivable | 41 | €21,762 | €15,805 | -€5,958 | -27.4% |
| Cash at bank and in hand | 54/58 | €58,308 | €95,462 | +€37,154 | +63.7% |
| Total equity and liabilities | 10/49 | €101,624 | €131,440 | +€29,816 | +29.3% |
| Equity | 10/15 | €84,117 | €107,298 | +€23,181 | +27.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,117 | €105,298 | +€23,181 | +28.2% |
| Amounts payable | 17/49 | €17,507 | €24,142 | +€6,635 | +37.9% |
| Amounts payable within one year | 42/48 | €17,507 | €24,142 | +€6,635 | +37.9% |
| Trade debts | 44 | €314 | €12,848 | +€12,534 | +3,998% |
| Suppliers | 440/4 | €314 | €12,848 | +€12,534 | +3,998% |
| Taxes, remuneration and social security | 45 | €17,193 | €11,294 | -€5,899 | -34.3% |
| Taxes | 450/3 | €17,193 | €11,294 | -€5,899 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €1,322 | +€722 | +120% |
| Other operating charges | 640/8 | €930 | €699 | -€231 | -24.8% |
| Gross operating margin | 9900 | €41,978 | €31,819 | -€10,159 | -24.2% |
| Operating profit (loss) | 9901 | €40,448 | €29,797 | -€10,650 | -26.3% |
| Financial income | 75/76B | €2,954 | €1,018 | -€1,936 | -65.5% |
| Recurring financial income | 75 | €2,954 | €1,018 | -€1,936 | -65.5% |
| Financial charges | 65/66B | €2,038 | €127 | -€1,911 | -93.8% |
| Recurring financial charges | 65 | €2,038 | €127 | -€1,911 | -93.8% |
| Profit (loss) for the period before taxes | 9903 | €41,364 | €30,688 | -€10,676 | -25.8% |
| Income taxes | 67/77 | €12,266 | €7,507 | -€4,759 | -38.8% |
| Profit (loss) for the period | 9904 | €29,098 | €23,181 | -€5,917 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,098 | €23,181 | -€5,917 | -20.3% |
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 29 October 2026 via checked.be.