SB-CONSULT & CARE: 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 & CARE
Largest movements
- Cash +€4,344
up €4,344 (+10.4%), from €41,746 to €46,090
mainly Depreciation (+€5,346) and Net result for the year (+€4,949)
- Tangible fixed assets -€4,071
down €4,071 (-22.0%), from €18,496 to €14,425
of which Furniture and vehicles: -€3,098
- Stocks and contracts +€2,202
up €2,202 (+25.7%), from €8,581 to €10,783
- Receivables within one year +€1,870
up €1,870 (+1,282%), from €146 to €2,016
- Reserves +€4,949
up €4,949 (+16.0%), from €30,838 to €35,787
- Tax, wage and social debts -€1,154
down €1,154 (-88.4%), from €1,306 to €152
- Financial charges -€1,442
down €1,442 (-87.1%), from €1,654 to €213
- Gross operating margin +€591
up €591 (+4.4%), from €13,336 to €13,927
- Taxes +€575
up €575 (+24.3%), from €2,363 to €2,937
- Other operating charges +€457
up €457 (+167%), from €273 to €730
- Depreciation +€359
up €359 (+7.2%), from €4,987 to €5,346
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 | €69,750 | €74,073 | +€4,323 | +6.2% |
| Fixed assets | 21/28 | €18,496 | €14,425 | -€4,071 | -22.0% |
| Tangible fixed assets | 22/27 | €18,496 | €14,425 | -€4,071 | -22.0% |
| Plant, machinery and equipment | 23 | €3,832 | €2,859 | -€973 | -25.4% |
| Furniture and vehicles | 24 | €14,664 | €11,566 | -€3,098 | -21.1% |
| Current assets | 29/58 | €51,254 | €59,648 | +€8,395 | +16.4% |
| Stocks and contracts in progress | 3 | €8,581 | €10,783 | +€2,202 | +25.7% |
| Stocks | 30/36 | €8,581 | €10,783 | +€2,202 | +25.7% |
| Amounts receivable within one year | 40/41 | €146 | €2,016 | +€1,870 | +1,282% |
| Other amounts receivable | 41 | €146 | €2,016 | +€1,870 | +1,282% |
| Cash at bank and in hand | 54/58 | €41,746 | €46,090 | +€4,344 | +10.4% |
| Deferred charges and accrued income | 490/1 | €781 | €759 | -€22 | -2.8% |
| Total equity and liabilities | 10/49 | €69,750 | €74,073 | +€4,323 | +6.2% |
| Equity | 10/15 | €61,120 | €66,069 | +€4,949 | +8.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €30,838 | €35,787 | +€4,949 | +16.0% |
| Distributable reserves | 133 | €30,838 | €35,787 | +€4,949 | +16.0% |
| Profit (loss) carried forward | 14 | €9,822 | €9,822 | -€0 | 0.0% |
| Amounts payable | 17/49 | €8,630 | €8,004 | -€626 | -7.3% |
| Amounts payable within one year | 42/48 | €8,630 | €8,004 | -€626 | -7.3% |
| Trade debts | 44 | €857 | €1,144 | +€286 | +33.4% |
| Suppliers | 440/4 | €857 | €1,144 | +€286 | +33.4% |
| Taxes, remuneration and social security | 45 | €1,306 | €152 | -€1,154 | -88.4% |
| Taxes | 450/3 | €1,306 | €152 | -€1,154 | -88.4% |
| Other amounts payable | 47/48 | €6,467 | €6,708 | +€242 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,987 | €5,346 | +€359 | +7.2% |
| Other operating charges | 640/8 | €273 | €730 | +€457 | +167% |
| Gross operating margin | 9900 | €13,336 | €13,927 | +€591 | +4.4% |
| Operating profit (loss) | 9901 | €8,077 | €7,851 | -€225 | -2.8% |
| Financial income | 75/76B | €281 | €248 | -€33 | -11.9% |
| Recurring financial income | 75 | €281 | €248 | -€33 | -11.9% |
| Financial charges | 65/66B | €1,654 | €213 | -€1,442 | -87.1% |
| Recurring financial charges | 65 | €1,654 | €213 | -€1,442 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €6,703 | €7,886 | +€1,183 | +17.6% |
| Income taxes | 67/77 | €2,363 | €2,937 | +€575 | +24.3% |
| Profit (loss) for the period | 9904 | €4,341 | €4,949 | +€608 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,341 | €4,949 | +€608 | +14.0% |
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 21 October 2026 via checked.be.