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
- Cash +€36,366
up €36,366 (+53.2%), from €68,407 to €104,773
mainly Other debts (+€48,869) and Current investments (+€5,255)
- Receivables within one year +€11,347
up €11,347 (+77.4%), from €14,668 to €26,015
of which Trade receivables: +€11,928
- Current investments -€5,255
down €5,255 (-59.5%), from €8,830 to €3,574
- Deferred charges and accrued income -€1,839
down €1,839 (-87.9%), from €2,091 to €252
- Other debts +€48,869
up €48,869 (+3,505%), from €1,394 to €50,263
- Tax, wage and social debts -€9,280
down €9,280 (-33.7%), from €27,515 to €18,235
of which Taxes: -€9,280
- Financial charges +€59,577
up €59,577 (+32,403%), from €184 to €59,761
- Gross operating margin +€23,646
up €23,646 (+56.4%), from €41,954 to €65,600
- Taxes -€7,088
down €7,088 (-83.5%), from €8,487 to €1,399
- Other operating charges -€1,367
down €1,367 (-91.8%), from €1,488 to €121
- Depreciation +€1,095
up €1,095 (+44.7%), from €2,452 to €3,547
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 | €101,611 | €142,329 | +€40,718 | +40.1% |
| Fixed assets | 21/28 | €7,616 | €7,715 | +€99 | +1.3% |
| Tangible fixed assets | 22/27 | €7,616 | €7,715 | +€99 | +1.3% |
| Plant, machinery and equipment | 23 | €3,870 | €5,106 | +€1,236 | +31.9% |
| Furniture and vehicles | 24 | €3,746 | €2,609 | -€1,136 | -30.3% |
| Current assets | 29/58 | €93,995 | €134,614 | +€40,618 | +43.2% |
| Amounts receivable within one year | 40/41 | €14,668 | €26,015 | +€11,347 | +77.4% |
| Trade receivables | 40 | €13,925 | €25,854 | +€11,928 | +85.7% |
| Other amounts receivable | 41 | €742 | €161 | -€582 | -78.3% |
| Current investments | 50/53 | €8,830 | €3,574 | -€5,255 | -59.5% |
| Cash at bank and in hand | 54/58 | €68,407 | €104,773 | +€36,366 | +53.2% |
| Deferred charges and accrued income | 490/1 | €2,091 | €252 | -€1,839 | -87.9% |
| Total equity and liabilities | 10/49 | €101,611 | €142,329 | +€40,718 | +40.1% |
| Equity | 10/15 | €72,537 | €73,331 | +€794 | +1.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €71,537 | €72,331 | +€794 | +1.1% |
| Distributable reserves | 133 | €71,537 | €72,331 | +€794 | +1.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,074 | €68,998 | +€39,924 | +137% |
| Amounts payable within one year | 42/48 | €29,074 | €68,498 | +€39,424 | +136% |
| Trade debts | 44 | €165 | €0 | -€165 | -100% |
| Suppliers | 440/4 | €165 | €0 | -€165 | -100% |
| Taxes, remuneration and social security | 45 | €27,515 | €18,235 | -€9,280 | -33.7% |
| Taxes | 450/3 | €27,515 | €18,235 | -€9,280 | -33.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,394 | €50,263 | +€48,869 | +3,505% |
| Accrued charges and deferred income | 492/3 | €0 | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,452 | €3,547 | +€1,095 | +44.7% |
| Other operating charges | 640/8 | €1,488 | €121 | -€1,367 | -91.8% |
| Gross operating margin | 9900 | €41,954 | €65,600 | +€23,646 | +56.4% |
| Operating profit (loss) | 9901 | €38,013 | €61,931 | +€23,918 | +62.9% |
| Financial income | 75/76B | €49 | €23 | -€25 | -52.2% |
| Recurring financial income | 75 | €49 | €23 | -€25 | -52.2% |
| Financial charges | 65/66B | €184 | €59,761 | +€59,577 | +32,403% |
| Recurring financial charges | 65 | €184 | €59,761 | +€59,577 | +32,403% |
| Profit (loss) for the period before taxes | 9903 | €37,878 | €2,193 | -€35,685 | -94.2% |
| Income taxes | 67/77 | €8,487 | €1,399 | -€7,088 | -83.5% |
| Profit (loss) for the period | 9904 | €29,391 | €794 | -€28,597 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,391 | €794 | -€28,597 | -97.3% |
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 28 October 2026 via checked.be.