SB Design Studio: 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 Design Studio
Largest movements
- Cash +€16,259
up €16,259 (+148.9%), from €10,922 to €27,181
mainly Net result for the year (+€14,659) and Tax, wage and social debts (+€10,077)
- Tangible fixed assets +€7,514
new in 2025: €7,514
- Receivables within one year +€2,315
up €2,315 (+1015.1%), from €228 to €2,543
- Deferred charges and accrued income -€1,057
no longer reported in 2025 (was €1,057)
- Profit (loss) carried forward +€14,659
up €14,659 (+529.7%), from €2,768 to €17,426
- Tax, wage and social debts +€10,077
up €10,077 (+262.5%), from €3,839 to €13,917
of which Taxes: +€7,781
- Trade debts +€766
up €766 (+101.0%), from €759 to €1,525
- Other debts -€472
down €472 (-35.2%), from €1,341 to €869
- Gross operating margin +€18,905
up €18,905 (+374.8%), from €5,044 to €23,950
- Taxes +€3,299
up €3,299 (+323.6%), from €1,020 to €4,319
- Financial charges +€1,886
up €1,886 (+246.6%), from €765 to €2,651
- Other operating charges +€1,342
up €1,342 (+272.6%), from €492 to €1,835
- Depreciation +€486
new in 2025: €486
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 | €12,207 | €37,237 | +€25,030 | +205.1% |
| Fixed assets | 21/28 | - | €7,514 | +€7,514 | |
| Tangible fixed assets | 22/27 | - | €7,514 | +€7,514 | |
| Other tangible fixed assets | 26 | - | €7,514 | +€7,514 | |
| Current assets | 29/58 | €12,207 | €29,724 | +€17,517 | +143.5% |
| Amounts receivable within one year | 40/41 | €228 | €2,543 | +€2,315 | +1015.1% |
| Trade receivables | 40 | €228 | €2,543 | +€2,315 | +1015.1% |
| Cash at bank and in hand | 54/58 | €10,922 | €27,181 | +€16,259 | +148.9% |
| Deferred charges and accrued income | 490/1 | €1,057 | - | -€1,057 | |
| Total equity and liabilities | 10/49 | €12,207 | €37,237 | +€25,030 | +205.1% |
| Equity | 10/15 | €6,268 | €20,926 | +€14,659 | +233.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,768 | €17,426 | +€14,659 | +529.7% |
| Amounts payable | 17/49 | €5,939 | €16,311 | +€10,372 | +174.6% |
| Amounts payable within one year | 42/48 | €5,939 | €16,311 | +€10,372 | +174.6% |
| Trade debts | 44 | €759 | €1,525 | +€766 | +101.0% |
| Suppliers | 440/4 | €759 | €1,525 | +€766 | +101.0% |
| Taxes, remuneration and social security | 45 | €3,839 | €13,917 | +€10,077 | +262.5% |
| Taxes | 450/3 | €3,839 | €11,621 | +€7,781 | +202.7% |
| Remuneration and social security | 454/9 | - | €2,296 | +€2,296 | |
| Other amounts payable | 47/48 | €1,341 | €869 | -€472 | -35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €486 | +€486 | |
| Other operating charges | 640/8 | €492 | €1,835 | +€1,342 | +272.6% |
| Gross operating margin | 9900 | €5,044 | €23,950 | +€18,905 | +374.8% |
| Operating profit (loss) | 9901 | €4,552 | €21,629 | +€17,077 | +375.1% |
| Financial charges | 65/66B | €765 | €2,651 | +€1,886 | +246.6% |
| Recurring financial charges | 65 | €765 | €2,651 | +€1,886 | +246.6% |
| Profit (loss) for the period before taxes | 9903 | €3,787 | €18,978 | +€15,191 | +401.1% |
| Income taxes | 67/77 | €1,020 | €4,319 | +€3,299 | +323.6% |
| Profit (loss) for the period | 9904 | €2,768 | €14,659 | +€11,891 | +429.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,768 | €14,659 | +€11,891 | +429.7% |
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 1 October 2026 via checked.be.