SB.L: 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.L
Largest movements
- Tangible fixed assets +€2,169
up €2,169 (+1084340.0%), from €0 to €2,169
- Receivables within one year +€80
new in 2025: €80
- Profit (loss) carried forward +€2,354
up €2,354 (+12.2%), from -€19,248 to -€16,894
- Other debts -€1,349
no longer reported in 2025 (was €1,349)
- Tax, wage and social debts +€1,244
up €1,244 (+44.8%), from €2,780 to €4,024
- Gross operating margin +€2,454
up €2,454, from -€101 to €2,354
- Financial charges -€135
no longer reported in 2025 (was €135)
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 | €754 | €3,002 | +€2,249 | +298.3% |
| Fixed assets | 21/28 | €750 | €2,919 | +€2,169 | +289.0% |
| Tangible fixed assets | 22/27 | €0 | €2,169 | +€2,169 | +1084340.0% |
| Furniture and vehicles | 24 | €0 | €2,169 | +€2,169 | +1084340.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €3 | €83 | +€80 | +2307.2% |
| Amounts receivable within one year | 40/41 | - | €80 | +€80 | |
| Other amounts receivable | 41 | - | €80 | +€80 | |
| Cash at bank and in hand | 54/58 | €3 | €3 | = | 0.0% |
| Total equity and liabilities | 10/49 | €754 | €3,002 | +€2,249 | +298.3% |
| Equity | 10/15 | -€6,848 | -€4,494 | +€2,354 | +34.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,248 | -€16,894 | +€2,354 | +12.2% |
| Amounts payable | 17/49 | €7,601 | €7,496 | -€105 | -1.4% |
| Amounts payable within one year | 42/48 | €7,601 | €7,496 | -€105 | -1.4% |
| Trade debts | 44 | €3,473 | €3,473 | = | 0.0% |
| Suppliers | 440/4 | €3,473 | €3,473 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,780 | €4,024 | +€1,244 | +44.8% |
| Taxes | 450/3 | €2,780 | €4,024 | +€1,244 | +44.8% |
| Other amounts payable | 47/48 | €1,349 | - | -€1,349 | |
| Gross operating margin | 9900 | -€101 | €2,354 | +€2,454 | |
| Operating profit (loss) | 9901 | -€101 | €2,354 | +€2,454 | |
| Financial charges | 65/66B | €135 | - | -€135 | |
| Recurring financial charges | 65 | €135 | - | -€135 | |
| Profit (loss) for the period before taxes | 9903 | -€236 | €2,354 | +€2,589 | |
| Profit (loss) for the period | 9904 | -€236 | €2,354 | +€2,589 | |
| Profit (loss) for the period to be appropriated | 9905 | -€236 | €2,354 | +€2,589 |
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 11 October 2026 via checked.be.