SB Dent: 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 Dent
Largest movements
- Cash +€51,547
up €51,547 (+550.2%), from €9,368 to €60,915
mainly Net result for the year (+€62,948) and Tax, wage and social debts (+€17,996)
- Receivables within one year +€11,661
up €11,661 (+173.3%), from €6,730 to €18,391
- Tangible fixed assets +€3,822
up €3,822 (+21.4%), from €17,868 to €21,690
of which Furniture and vehicles: +€2,013
- Deferred charges and accrued income +€1,487
up €1,487 (+1889.6%), from €79 to €1,566
- Reserves +€62,900
up €62,900 (+698.9%), from €9,000 to €71,900
- Tax, wage and social debts +€17,996
up €17,996 (+269.5%), from €6,678 to €24,675
of which Taxes: +€20,060
- Other debts -€13,380
down €13,380 (-88.2%), from €15,163 to €1,783
- Gross operating margin +€76,279
up €76,279 (+436.0%), from €17,494 to €93,773
- Taxes +€20,060
up €20,060 (+434.7%), from €4,614 to €24,675
- Depreciation +€2,014
up €2,014 (+53.2%), from €3,785 to €5,799
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 | €34,045 | €102,562 | +€68,517 | +201.3% |
| Fixed assets | 21/28 | €17,868 | €21,690 | +€3,822 | +21.4% |
| Tangible fixed assets | 22/27 | €17,868 | €21,690 | +€3,822 | +21.4% |
| Plant, machinery and equipment | 23 | - | €1,809 | +€1,809 | |
| Furniture and vehicles | 24 | €17,868 | €19,881 | +€2,013 | +11.3% |
| Current assets | 29/58 | €16,177 | €80,872 | +€64,695 | +399.9% |
| Amounts receivable within one year | 40/41 | €6,730 | €18,391 | +€11,661 | +173.3% |
| Trade receivables | 40 | €6,730 | €18,391 | +€11,661 | +173.3% |
| Cash at bank and in hand | 54/58 | €9,368 | €60,915 | +€51,547 | +550.2% |
| Deferred charges and accrued income | 490/1 | €79 | €1,566 | +€1,487 | +1889.6% |
| Total equity and liabilities | 10/49 | €34,045 | €102,562 | +€68,517 | +201.3% |
| Equity | 10/15 | €12,039 | €74,987 | +€62,948 | +522.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €71,900 | +€62,900 | +698.9% |
| Distributable reserves | 133 | €9,000 | €71,900 | +€62,900 | +698.9% |
| Profit (loss) carried forward | 14 | €39 | €87 | +€48 | +124.5% |
| Amounts payable | 17/49 | €22,006 | €27,575 | +€5,569 | +25.3% |
| Amounts payable within one year | 42/48 | €22,006 | €27,575 | +€5,569 | +25.3% |
| Trade debts | 44 | €165 | €1,118 | +€952 | +575.4% |
| Suppliers | 440/4 | €165 | €1,118 | +€952 | +575.4% |
| Taxes, remuneration and social security | 45 | €6,678 | €24,675 | +€17,996 | +269.5% |
| Taxes | 450/3 | €4,614 | €24,675 | +€20,060 | +434.7% |
| Remuneration and social security | 454/9 | €2,064 | - | -€2,064 | |
| Other amounts payable | 47/48 | €15,163 | €1,783 | -€13,380 | -88.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,785 | €5,799 | +€2,014 | +53.2% |
| Other operating charges | 640/8 | €400 | €282 | -€118 | -29.4% |
| Gross operating margin | 9900 | €17,494 | €93,773 | +€76,279 | +436.0% |
| Operating profit (loss) | 9901 | €13,309 | €87,692 | +€74,383 | +558.9% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €13,235 | €87,623 | +€74,387 | +562.0% |
| Income taxes | 67/77 | €4,614 | €24,675 | +€20,060 | +434.7% |
| Profit (loss) for the period | 9904 | €8,621 | €62,948 | +€54,327 | +630.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,621 | €62,948 | +€54,327 | +630.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.