SB MAINTENANCE: 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 MAINTENANCE
Largest movements
- Cash +€20,669
up €20,669 (+130.8%), from €15,807 to €36,476
mainly Net result for the year (+€26,576) and Tax, wage and social debts (+€10,068)
- Tangible fixed assets +€7,535
new in 2025: €7,535
of which Furniture and vehicles: +€6,027
- Receivables within one year -€500
no longer reported in 2025 (was €500)
- Profit (loss) carried forward +€26,576
up €26,576, from -€200 to €26,376
- Advances received -€12,240
no longer reported in 2025 (was €12,240)
- Tax, wage and social debts +€10,068
new in 2025: €10,068
- Trade debts +€4,767
up €4,767 (+1869.1%), from €255 to €5,023
- Other debts -€1,466
down €1,466 (-97.0%), from €1,512 to €45
- Gross operating margin +€36,833
up €36,833, from -€150 to €36,684
- Taxes +€6,818
new in 2025: €6,818
- Depreciation +€2,322
new in 2025: €2,322
- Financial charges +€918
new in 2025: €918
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 | €16,307 | €44,011 | +€27,704 | +169.9% |
| Fixed assets | 21/28 | - | €7,535 | +€7,535 | |
| Tangible fixed assets | 22/27 | - | €7,535 | +€7,535 | |
| Land and buildings | 22 | - | €1,508 | +€1,508 | |
| Furniture and vehicles | 24 | - | €6,027 | +€6,027 | |
| Current assets | 29/58 | €16,307 | €36,476 | +€20,169 | +123.7% |
| Amounts receivable within one year | 40/41 | €500 | - | -€500 | |
| Trade receivables | 40 | €500 | - | -€500 | |
| Cash at bank and in hand | 54/58 | €15,807 | €36,476 | +€20,669 | +130.8% |
| Total equity and liabilities | 10/49 | €16,307 | €44,011 | +€27,704 | +169.9% |
| Equity | 10/15 | €2,300 | €28,876 | +€26,576 | +1155.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200 | €26,376 | +€26,576 | |
| Amounts payable | 17/49 | €14,007 | €15,135 | +€1,129 | +8.1% |
| Amounts payable within one year | 42/48 | €14,007 | €15,135 | +€1,129 | +8.1% |
| Trade debts | 44 | €255 | €5,023 | +€4,767 | +1869.1% |
| Suppliers | 440/4 | €255 | €5,023 | +€4,767 | +1869.1% |
| Advances received on contracts in progress | 46 | €12,240 | - | -€12,240 | |
| Taxes, remuneration and social security | 45 | - | €10,068 | +€10,068 | |
| Taxes | 450/3 | - | €10,068 | +€10,068 | |
| Other amounts payable | 47/48 | €1,512 | €45 | -€1,466 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,322 | +€2,322 | |
| Other operating charges | 640/8 | €50 | €50 | +€0 | +0.2% |
| Gross operating margin | 9900 | -€150 | €36,684 | +€36,833 | |
| Operating profit (loss) | 9901 | -€200 | €34,311 | +€34,511 | |
| Financial charges | 65/66B | - | €918 | +€918 | |
| Recurring financial charges | 65 | - | €918 | +€918 | |
| Profit (loss) for the period before taxes | 9903 | -€200 | €33,393 | +€33,593 | |
| Income taxes | 67/77 | - | €6,818 | +€6,818 | |
| Profit (loss) for the period | 9904 | -€200 | €26,576 | +€26,775 | |
| Profit (loss) for the period to be appropriated | 9905 | -€200 | €26,576 | +€26,775 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.