SB CONSULTING: what changed
Two fiscal 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 +€14,260
new in 2025: €14,260
- Cash +€10,624
new in 2025: €10,624
mainly Other debts (+€25,387) and Net result for the year (+€753)
- Other debts +€25,387
up €25,387 (+90.6%), from €28,012 to €53,399
- Financial income +€380
up €380 (+19.0%), from €2,004 to €2,384
- Taxes +€206
up €206 (+272.0%), from €76 to €282
- Other operating charges -€195
down €195 (-33.7%), from €579 to €384
- Gross operating margin +€179
up €179 (+19.3%), from -€927 to -€748
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.
Cash bridge derived
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 | €70,501 | €95,385 | +€24,884 | +35.3% |
| Fixed assets | 21/28 | €708 | €708 | = | 0.0% |
| Financial fixed assets | 28 | €708 | €708 | = | 0.0% |
| Current assets | 29/58 | €69,793 | €94,677 | +€24,884 | +35.7% |
| Amounts receivable after more than one year | 29 | €69,793 | €69,793 | = | 0.0% |
| Trade receivables | 290 | €69,793 | €69,793 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €14,260 | +€14,260 | |
| Other amounts receivable | 41 | - | €14,260 | +€14,260 | |
| Cash at bank and in hand | 54/58 | - | €10,624 | +€10,624 | |
| Total equity and liabilities | 10/49 | €70,501 | €95,385 | +€24,884 | +35.3% |
| Equity | 10/15 | €40,421 | €41,174 | +€753 | +1.9% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,161 | €32,914 | +€753 | +2.3% |
| Amounts payable | 17/49 | €30,081 | €54,211 | +€24,130 | +80.2% |
| Amounts payable within one year | 42/48 | €30,081 | €54,211 | +€24,130 | +80.2% |
| Financial debts | 43 | €603 | - | -€603 | |
| Credit institutions | 430/8 | €603 | - | -€603 | |
| Trade debts | 44 | €1,321 | €384 | -€937 | -70.9% |
| Suppliers | 440/4 | €1,321 | €384 | -€937 | -70.9% |
| Taxes, remuneration and social security | 45 | €146 | €428 | +€282 | +193.4% |
| Taxes | 450/3 | €146 | €428 | +€282 | +193.4% |
| Other amounts payable | 47/48 | €28,012 | €53,399 | +€25,387 | +90.6% |
| Other operating charges | 640/8 | €579 | €384 | -€195 | -33.7% |
| Gross operating margin | 9900 | -€927 | -€748 | +€179 | +19.3% |
| Operating profit (loss) | 9901 | -€1,506 | -€1,132 | +€374 | +24.8% |
| Financial income | 75/76B | €2,004 | €2,384 | +€380 | +19.0% |
| Recurring financial income | 75 | €2,004 | €2,384 | +€380 | +19.0% |
| Financial charges | 65/66B | €214 | €217 | +€3 | +1.2% |
| Recurring financial charges | 65 | €214 | €217 | +€3 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €284 | €1,035 | +€751 | +264.3% |
| Income taxes | 67/77 | €76 | €282 | +€206 | +272.0% |
| Profit (loss) for the period | 9904 | €208 | €753 | +€545 | +261.5% |
| Profit (loss) for the period to be appropriated | 9905 | €208 | €753 | +€545 | +261.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.