SB Management & Consulting: 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 Management & Consulting
Largest movements
- Receivables within one year +€7,341
up €7,341 (+83.5%), from €8,789 to €16,130
of which Trade receivables: +€7,260
- Cash -€5,073
down €5,073 (-25.6%), from €19,792 to €14,719
mainly Receivables within one year (-€7,341) and Tax, wage and social debts (-€3,935)
- Profit (loss) carried forward +€8,830
up €8,830 (+68.3%), from €12,925 to €21,756
- Tax, wage and social debts -€3,935
down €3,935 (-52.4%), from €7,512 to €3,576
of which Remuneration and social security: -€3,102
- Other debts -€3,353
down €3,353 (-90.2%), from €3,719 to €366
- Trade debts +€780
up €780 (+45.4%), from €1,719 to €2,499
- Gross operating margin +€2,341
up €2,341 (+23.2%), from €10,108 to €12,449
- Taxes +€448
up €448 (+18.1%), from €2,471 to €2,919
- Other operating charges +€132
up €132 (+34.2%), from €387 to €520
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 | €29,487 | €31,797 | +€2,311 | +7.8% |
| Current assets | 29/58 | €29,487 | €31,797 | +€2,311 | +7.8% |
| Amounts receivable within one year | 40/41 | €8,789 | €16,130 | +€7,341 | +83.5% |
| Trade receivables | 40 | €7,260 | €14,520 | +€7,260 | +100% |
| Other amounts receivable | 41 | €1,529 | €1,610 | +€81 | +5.3% |
| Cash at bank and in hand | 54/58 | €19,792 | €14,719 | -€5,073 | -25.6% |
| Deferred charges and accrued income | 490/1 | €906 | €948 | +€42 | +4.7% |
| Total equity and liabilities | 10/49 | €29,487 | €31,797 | +€2,311 | +7.8% |
| Equity | 10/15 | €16,525 | €25,356 | +€8,830 | +53.4% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,925 | €21,756 | +€8,830 | +68.3% |
| Amounts payable | 17/49 | €12,961 | €6,441 | -€6,520 | -50.3% |
| Amounts payable within one year | 42/48 | €12,950 | €6,441 | -€6,508 | -50.3% |
| Trade debts | 44 | €1,719 | €2,499 | +€780 | +45.4% |
| Suppliers | 440/4 | €1,719 | €2,499 | +€780 | +45.4% |
| Taxes, remuneration and social security | 45 | €7,512 | €3,576 | -€3,935 | -52.4% |
| Taxes | 450/3 | €4,410 | €3,576 | -€834 | -18.9% |
| Remuneration and social security | 454/9 | €3,102 | - | -€3,102 | |
| Other amounts payable | 47/48 | €3,719 | €366 | -€3,353 | -90.2% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €10,108 | €12,449 | +€2,341 | +23.2% |
| Operating profit (loss) | 9901 | €9,721 | €11,929 | +€2,208 | +22.7% |
| Financial charges | 65/66B | €161 | €180 | +€18 | +11.2% |
| Recurring financial charges | 65 | €161 | €180 | +€18 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €9,559 | €11,749 | +€2,190 | +22.9% |
| Income taxes | 67/77 | €2,471 | €2,919 | +€448 | +18.1% |
| Profit (loss) for the period | 9904 | €7,088 | €8,830 | +€1,742 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,088 | €8,830 | +€1,742 | +24.6% |
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 31 October 2026 via checked.be.