SB FOOD: 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 FOOD
Largest movements
- Receivables within one year +€26,818
up €26,818 (+94.6%), from €28,355 to €55,173
of which Other amounts receivable: +€18,793
- Tangible fixed assets +€3,102
up €3,102 (+57.5%), from €5,395 to €8,497
of which Leasing and similar rights: +€4,746
- Stocks and contracts -€2,539
down €2,539 (-25.7%), from €9,875 to €7,337
- Cash -€1,216
down €1,216 (-12.5%), from €9,731 to €8,514
mainly Receivables within one year (-€26,818) and Investment in fixed assets (net) (-€5,000)
- Reserves +€15,892
up €15,892 (+76.1%), from €20,874 to €36,766
- Trade debts +€7,367
up €7,367 (+165%), from €4,467 to €11,834
- Tax, wage and social debts +€2,908
up €2,908 (+30.9%), from €9,414 to €12,322
- Gross operating margin +€13,117
up €13,117 (+83.3%), from €15,752 to €28,869
- Taxes +€5,295
up €5,295 (+246%), from €2,149 to €7,444
- Other operating charges -€4,666
down €4,666 (-73.3%), from €6,365 to €1,699
- Depreciation -€1,108
down €1,108 (-36.9%), from €3,005 to €1,898
- Financial charges +€846
up €846 (+123%), from €690 to €1,536
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,355 | €79,521 | +€26,166 | +49.0% |
| Fixed assets | 21/28 | €5,395 | €8,497 | +€3,102 | +57.5% |
| Tangible fixed assets | 22/27 | €5,395 | €8,497 | +€3,102 | +57.5% |
| Plant, machinery and equipment | 23 | €500 | - | -€500 | |
| Furniture and vehicles | 24 | €4,895 | €3,751 | -€1,144 | -23.4% |
| Leasing and similar rights | 25 | - | €4,746 | +€4,746 | |
| Current assets | 29/58 | €47,961 | €71,024 | +€23,063 | +48.1% |
| Stocks and contracts in progress | 3 | €9,875 | €7,337 | -€2,539 | -25.7% |
| Stocks | 30/36 | €9,875 | €7,337 | -€2,539 | -25.7% |
| Amounts receivable within one year | 40/41 | €28,355 | €55,173 | +€26,818 | +94.6% |
| Trade receivables | 40 | - | €8,025 | +€8,025 | |
| Other amounts receivable | 41 | €28,355 | €47,148 | +€18,793 | +66.3% |
| Cash at bank and in hand | 54/58 | €9,731 | €8,514 | -€1,216 | -12.5% |
| Total equity and liabilities | 10/49 | €53,355 | €79,521 | +€26,166 | +49.0% |
| Equity | 10/15 | €39,474 | €55,366 | +€15,892 | +40.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,874 | €36,766 | +€15,892 | +76.1% |
| Distributable reserves | 133 | €20,874 | €36,766 | +€15,892 | +76.1% |
| Amounts payable | 17/49 | €13,881 | €24,155 | +€10,274 | +74.0% |
| Amounts payable within one year | 42/48 | €13,881 | €24,155 | +€10,274 | +74.0% |
| Trade debts | 44 | €4,467 | €11,834 | +€7,367 | +165% |
| Suppliers | 440/4 | €4,467 | €11,834 | +€7,367 | +165% |
| Taxes, remuneration and social security | 45 | €9,414 | €12,322 | +€2,908 | +30.9% |
| Taxes | 450/3 | €9,414 | €12,322 | +€2,908 | +30.9% |
| Remuneration, social security and pensions | 62 | €389 | €742 | +€353 | +90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,005 | €1,898 | -€1,108 | -36.9% |
| Other operating charges | 640/8 | €6,365 | €1,699 | -€4,666 | -73.3% |
| Non-recurring operating charges | 66A | €4,090 | €1,957 | -€2,133 | -52.2% |
| Gross operating margin | 9900 | €15,752 | €28,869 | +€13,117 | +83.3% |
| Operating profit (loss) | 9901 | €1,901 | €22,573 | +€20,672 | +1,087% |
| Financial income | 75/76B | €1,926 | €2,298 | +€372 | +19.3% |
| Recurring financial income | 75 | €1,926 | €2,298 | +€372 | +19.3% |
| Financial charges | 65/66B | €690 | €1,536 | +€846 | +123% |
| Recurring financial charges | 65 | €690 | €1,536 | +€846 | +123% |
| Profit (loss) for the period before taxes | 9903 | €3,138 | €23,336 | +€20,198 | +644% |
| Income taxes | 67/77 | €2,149 | €7,444 | +€5,295 | +246% |
| Profit (loss) for the period | 9904 | €989 | €15,892 | +€14,903 | +1,507% |
| Profit (loss) for the period to be appropriated | 9905 | €989 | €15,892 | +€14,903 | +1,507% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.