SB-I Consultancy: 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-I Consultancy
Largest movements
- Cash +€44,527
up €44,527 (+86.5%), from €51,488 to €96,015
mainly Net result for the year (+€39,475) and Deferred charges and accrued income (+€3,721)
- Deferred charges and accrued income -€3,721
down €3,721 (-40.3%), from €9,235 to €5,514
- Profit (loss) carried forward +€39,475
up €39,475 (+67.1%), from €58,818 to €98,294
- Other debts +€2,720
up €2,720 (+110%), from €2,479 to €5,199
- Gross operating margin +€14,316
up €14,316 (+36.0%), from €39,788 to €54,105
- Taxes +€2,793
up €2,793 (+33.9%), from €8,228 to €11,021
- Depreciation +€620
up €620 (+23.7%), from €2,611 to €3,231
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 | €82,718 | €124,087 | +€41,369 | +50.0% |
| Fixed assets | 21/28 | €9,958 | €10,253 | +€295 | +3.0% |
| Tangible fixed assets | 22/27 | €9,958 | €10,253 | +€295 | +3.0% |
| Plant, machinery and equipment | 23 | €2,286 | €1,475 | -€811 | -35.5% |
| Furniture and vehicles | 24 | €7,672 | €8,778 | +€1,106 | +14.4% |
| Current assets | 29/58 | €72,760 | €113,834 | +€41,074 | +56.5% |
| Amounts receivable within one year | 40/41 | €12,036 | €12,305 | +€269 | +2.2% |
| Trade receivables | 40 | €12,002 | €11,326 | -€676 | -5.6% |
| Other amounts receivable | 41 | €35 | €979 | +€945 | +2,723% |
| Cash at bank and in hand | 54/58 | €51,488 | €96,015 | +€44,527 | +86.5% |
| Deferred charges and accrued income | 490/1 | €9,235 | €5,514 | -€3,721 | -40.3% |
| Total equity and liabilities | 10/49 | €82,718 | €124,087 | +€41,369 | +50.0% |
| Equity | 10/15 | €62,318 | €101,794 | +€39,475 | +63.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,818 | €98,294 | +€39,475 | +67.1% |
| Amounts payable | 17/49 | €20,400 | €22,293 | +€1,893 | +9.3% |
| Amounts payable within one year | 42/48 | €20,400 | €22,293 | +€1,893 | +9.3% |
| Trade debts | 44 | €3,585 | €2,768 | -€817 | -22.8% |
| Suppliers | 440/4 | €3,585 | €2,768 | -€817 | -22.8% |
| Taxes, remuneration and social security | 45 | €14,336 | €14,326 | -€9 | -0.1% |
| Taxes | 450/3 | €14,336 | €14,326 | -€9 | -0.1% |
| Other amounts payable | 47/48 | €2,479 | €5,199 | +€2,720 | +110% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,611 | €3,231 | +€620 | +23.7% |
| Other operating charges | 640/8 | €64 | €253 | +€189 | +297% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €39,788 | €54,105 | +€14,316 | +36.0% |
| Operating profit (loss) | 9901 | €37,114 | €50,621 | +€13,507 | +36.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €125 | €125 | -€0 | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €36,989 | €50,496 | +€13,507 | +36.5% |
| Income taxes | 67/77 | €8,228 | €11,021 | +€2,793 | +33.9% |
| Profit (loss) for the period | 9904 | €28,761 | €39,475 | +€10,714 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,761 | €39,475 | +€10,714 | +37.3% |
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 23 October 2026 via checked.be.