SB 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.
SB Consulting
Largest movements
- Receivables within one year -€13,627
down €13,627 (-80.4%), from €16,952 to €3,324
of which Other amounts receivable: -€13,571
- Cash +€4,354
up €4,354 (+626%), from €695 to €5,049
mainly Receivables within one year (+€13,627) and Deferred charges and accrued income (+€979)
- Tangible fixed assets +€1,015
up €1,015, from €0 to €1,015
- Deferred charges and accrued income -€979
down €979 (-76.5%), from €1,279 to €300
- Profit (loss) carried forward -€10,060
down €10,060 (-313%), from -€3,219 to -€13,279
- Trade debts +€703
up €703, from €0 to €703
- Gross operating margin -€9,410
down €9,410, from €198 to -€9,211
- Other operating charges -€100
down €100 (-12.6%), from €796 to €696
- Financial income -€99
down €99 (-100%), from €99 to €0
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 | €18,925 | €9,688 | -€9,237 | -48.8% |
| Fixed assets | 21/28 | €0 | €1,015 | +€1,015 | |
| Tangible fixed assets | 22/27 | €0 | €1,015 | +€1,015 | |
| Furniture and vehicles | 24 | €0 | €1,015 | +€1,015 | |
| Current assets | 29/58 | €18,925 | €8,673 | -€10,252 | -54.2% |
| Amounts receivable within one year | 40/41 | €16,952 | €3,324 | -€13,627 | -80.4% |
| Trade receivables | 40 | €57 | €0 | -€57 | -100% |
| Other amounts receivable | 41 | €16,895 | €3,324 | -€13,571 | -80.3% |
| Cash at bank and in hand | 54/58 | €695 | €5,049 | +€4,354 | +626% |
| Deferred charges and accrued income | 490/1 | €1,279 | €300 | -€979 | -76.5% |
| Total equity and liabilities | 10/49 | €18,925 | €9,688 | -€9,237 | -48.8% |
| Equity | 10/15 | €18,925 | €8,865 | -€10,060 | -53.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,144 | €17,144 | = | 0.0% |
| Distributable reserves | 133 | €17,144 | €17,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,219 | -€13,279 | -€10,060 | -313% |
| Amounts payable | 17/49 | €0 | €823 | +€823 | |
| Amounts payable within one year | 42/48 | €0 | €823 | +€823 | |
| Trade debts | 44 | €0 | €703 | +€703 | |
| Suppliers | 440/4 | €0 | €703 | +€703 | |
| Other amounts payable | 47/48 | €0 | €121 | +€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108 | €53 | -€55 | -51.2% |
| Other operating charges | 640/8 | €796 | €696 | -€100 | -12.6% |
| Gross operating margin | 9900 | €198 | -€9,211 | -€9,410 | |
| Operating profit (loss) | 9901 | -€705 | -€9,960 | -€9,255 | -1,312% |
| Financial income | 75/76B | €99 | €0 | -€99 | -100% |
| Recurring financial income | 75 | €99 | €0 | -€99 | -100% |
| Financial charges | 65/66B | €117 | €114 | -€3 | -2.6% |
| Recurring financial charges | 65 | €117 | €114 | -€3 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€724 | -€10,074 | -€9,350 | -1,292% |
| Income taxes | 67/77 | €69 | -€14 | -€83 | |
| Profit (loss) for the period | 9904 | -€792 | -€10,060 | -€9,268 | -1,170% |
| Profit (loss) for the period to be appropriated | 9905 | -€792 | -€10,060 | -€9,268 | -1,170% |
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 23 October 2026 via checked.be.