SB GESTION: 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 GESTION
Largest movements
- Cash +€40,033
up €40,033 (+7,023,258%), from €1 to €40,033
mainly Net result for the year (+€36,205) and Tax, wage and social debts (+€11,684)
- Receivables within one year +€9,323
up €9,323 (+114%), from €8,200 to €17,523
of which Trade receivables: +€7,330
- Profit (loss) carried forward +€36,205
up €36,205 (+647%), from €5,598 to €41,803
- Tax, wage and social debts +€11,684
up €11,684 (+835%), from €1,400 to €13,084
- Trade debts +€1,466
up €1,466 (+724%), from €202 to €1,669
- Purchases and services +€48,712
up €48,712 (+1,598%), from €3,048 to €51,759
- Gross operating margin +€38,749
up €38,749 (+549%), from €7,064 to €45,813
- Turnover -€10,112
no longer reported in 2025 (was €10,112)
- Taxes +€8,149
up €8,149 (+582%), from €1,400 to €9,548
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 | €8,200 | €57,556 | +€49,355 | +602% |
| Current assets | 29/58 | €8,200 | €57,556 | +€49,355 | +602% |
| Amounts receivable within one year | 40/41 | €8,200 | €17,523 | +€9,323 | +114% |
| Trade receivables | 40 | €608 | €7,938 | +€7,330 | +1,206% |
| Other amounts receivable | 41 | €7,592 | €9,584 | +€1,993 | +26.2% |
| Cash at bank and in hand | 54/58 | €1 | €40,033 | +€40,033 | +7,023,258% |
| Total equity and liabilities | 10/49 | €8,200 | €57,556 | +€49,355 | +602% |
| Equity | 10/15 | €6,598 | €42,803 | +€36,205 | +549% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,598 | €41,803 | +€36,205 | +647% |
| Amounts payable | 17/49 | €1,602 | €14,753 | +€13,151 | +821% |
| Amounts payable within one year | 42/48 | €1,602 | €14,753 | +€13,151 | +821% |
| Trade debts | 44 | €202 | €1,669 | +€1,466 | +724% |
| Suppliers | 440/4 | €202 | €1,669 | +€1,466 | +724% |
| Taxes, remuneration and social security | 45 | €1,400 | €13,084 | +€11,684 | +835% |
| Taxes | 450/3 | €1,400 | €13,084 | +€11,684 | +835% |
| Turnover | 70 | €10,112 | - | -€10,112 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,048 | €51,759 | +€48,712 | +1,598% |
| Gross operating margin | 9900 | €7,064 | €45,813 | +€38,749 | +549% |
| Operating profit (loss) | 9901 | €7,064 | €45,813 | +€38,749 | +549% |
| Financial charges | 65/66B | €67 | €60 | -€6 | -9.6% |
| Recurring financial charges | 65 | €67 | €60 | -€6 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €6,998 | €45,753 | +€38,755 | +554% |
| Income taxes | 67/77 | €1,400 | €9,548 | +€8,149 | +582% |
| Profit (loss) for the period | 9904 | €5,598 | €36,205 | +€30,606 | +547% |
| Profit (loss) for the period to be appropriated | 9905 | €5,598 | €36,205 | +€30,606 | +547% |
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 20 October 2026 via checked.be.