SB-Consulting Services: 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 Services
Largest movements
- Cash -€67,966
down €67,966 (-84.7%), from €80,284 to €12,318
mainly Contributions, distributions and other (-€105,000) and Receivables within one year (-€2,349)
- Receivables within one year +€2,349
up €2,349 (+23.8%), from €9,885 to €12,234
of which Trade receivables: +€2,341
- Reserves -€69,887
down €69,887 (-97.9%), from €71,351 to €1,464
- Tax, wage and social debts +€5,232
up €5,232 (+37.5%), from €13,953 to €19,184
- Trade debts -€1,159
down €1,159 (-57.2%), from €2,026 to €867
- Gross operating margin +€9,290
up €9,290 (+23.2%), from €40,019 to €49,309
- Taxes +€3,598
up €3,598 (+41.9%), from €8,588 to €12,186
- Financial charges -€2,367
down €2,367 (-73.1%), from €3,239 to €872
- Depreciation -€535
down €535 (-54.6%), from €980 to €445
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 | €91,130 | €25,068 | -€66,062 | -72.5% |
| Fixed assets | 21/28 | €445 | - | -€445 | |
| Tangible fixed assets | 22/27 | €445 | - | -€445 | |
| Furniture and vehicles | 24 | €445 | - | -€445 | |
| Current assets | 29/58 | €90,685 | €25,068 | -€65,617 | -72.4% |
| Amounts receivable within one year | 40/41 | €9,885 | €12,234 | +€2,349 | +23.8% |
| Trade receivables | 40 | €9,885 | €12,226 | +€2,341 | +23.7% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €80,284 | €12,318 | -€67,966 | -84.7% |
| Deferred charges and accrued income | 490/1 | €516 | €516 | = | 0.0% |
| Total equity and liabilities | 10/49 | €91,130 | €25,068 | -€66,062 | -72.5% |
| Equity | 10/15 | €74,351 | €4,464 | -€69,887 | -94.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,351 | €1,464 | -€69,887 | -97.9% |
| Distributable reserves | 133 | €71,351 | €1,464 | -€69,887 | -97.9% |
| Amounts payable | 17/49 | €16,779 | €20,604 | +€3,826 | +22.8% |
| Amounts payable within one year | 42/48 | €16,779 | €20,604 | +€3,826 | +22.8% |
| Trade debts | 44 | €2,026 | €867 | -€1,159 | -57.2% |
| Suppliers | 440/4 | €2,026 | €867 | -€1,159 | -57.2% |
| Taxes, remuneration and social security | 45 | €13,953 | €19,184 | +€5,232 | +37.5% |
| Taxes | 450/3 | €13,953 | €19,184 | +€5,232 | +37.5% |
| Other amounts payable | 47/48 | €800 | €553 | -€247 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €980 | €445 | -€535 | -54.6% |
| Other operating charges | 640/8 | €528 | €694 | +€166 | +31.4% |
| Gross operating margin | 9900 | €40,019 | €49,309 | +€9,290 | +23.2% |
| Operating profit (loss) | 9901 | €38,511 | €48,171 | +€9,659 | +25.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,239 | €872 | -€2,367 | -73.1% |
| Recurring financial charges | 65 | €3,239 | €872 | -€2,367 | -73.1% |
| Profit (loss) for the period before taxes | 9903 | €35,272 | €47,299 | +€12,027 | +34.1% |
| Income taxes | 67/77 | €8,588 | €12,186 | +€3,598 | +41.9% |
| Profit (loss) for the period | 9904 | €26,684 | €35,113 | +€8,429 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,684 | €35,113 | +€8,429 | +31.6% |
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 30 October 2026 via checked.be.