SB MEDICAL: 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 MEDICAL
Largest movements
- Receivables within one year +€56,966
up €56,966 (+3,173%), from €1,795 to €58,761
of which Other amounts receivable: +€58,761
- Intangible fixed assets -€45,429
down €45,429 (-26.0%), from €174,834 to €129,405
- Deferred charges and accrued income -€18,000
down €18,000 (-47.4%), from €38,000 to €20,000
- Other debts +€32,301
up €32,301 (+853%), from €3,785 to €36,086
- Debts after one year -€32,130
down €32,130 (-18.5%), from €173,776 to €141,646
- Profit (loss) carried forward -€10,374
down €10,374 (-85.1%), from -€12,196 to -€22,570
- Trade debts +€3,748
up €3,748 (+44.6%), from €8,402 to €12,150
- Gross operating margin -€5,198
down €5,198 (-11.1%), from €46,940 to €41,742
- Taxes +€3,388
up €3,388 (+585%), from €579 to €3,967
- Financial charges -€2,460
down €2,460 (-42.3%), from €5,822 to €3,362
- Depreciation -€2,271
down €2,271 (-4.8%), from €47,700 to €45,429
- Other operating charges -€1,490
no longer reported in 2024 (was €1,490)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,235 | €208,936 | -€6,299 | -2.9% |
| Fixed assets | 21/28 | €175,009 | €129,580 | -€45,429 | -26.0% |
| Intangible fixed assets | 21 | €174,834 | €129,405 | -€45,429 | -26.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €40,226 | €79,355 | +€39,129 | +97.3% |
| Amounts receivable within one year | 40/41 | €1,795 | €58,761 | +€56,966 | +3,173% |
| Trade receivables | 40 | €1,795 | - | -€1,795 | |
| Other amounts receivable | 41 | - | €58,761 | +€58,761 | |
| Cash at bank and in hand | 54/58 | €431 | €594 | +€163 | +37.9% |
| Deferred charges and accrued income | 490/1 | €38,000 | €20,000 | -€18,000 | -47.4% |
| Total equity and liabilities | 10/49 | €215,235 | €208,936 | -€6,299 | -2.9% |
| Equity | 10/15 | -€6,196 | -€16,570 | -€10,374 | -167% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,196 | -€22,570 | -€10,374 | -85.1% |
| Amounts payable | 17/49 | €221,431 | €225,506 | +€4,075 | +1.8% |
| Amounts payable after more than one year | 17 | €173,776 | €141,646 | -€32,130 | -18.5% |
| Financial debts | 170/4 | €173,776 | €141,646 | -€32,130 | -18.5% |
| Amounts payable within one year | 42/48 | €47,655 | €83,860 | +€36,205 | +76.0% |
| Current portion of amounts payable after more than one year | 42 | €34,430 | €34,880 | +€450 | +1.3% |
| Trade debts | 44 | €8,402 | €12,150 | +€3,748 | +44.6% |
| Suppliers | 440/4 | €8,402 | €12,150 | +€3,748 | +44.6% |
| Taxes, remuneration and social security | 45 | €1,038 | €744 | -€295 | -28.4% |
| Taxes | 450/3 | €1,038 | €744 | -€295 | -28.4% |
| Other amounts payable | 47/48 | €3,785 | €36,086 | +€32,301 | +853% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,700 | €45,429 | -€2,271 | -4.8% |
| Other operating charges | 640/8 | €1,490 | - | -€1,490 | |
| Gross operating margin | 9900 | €46,940 | €41,742 | -€5,198 | -11.1% |
| Operating profit (loss) | 9901 | -€2,249 | -€3,686 | -€1,437 | -63.9% |
| Financial income | 75/76B | - | €640 | +€640 | |
| Recurring financial income | 75 | - | €640 | +€640 | |
| Financial charges | 65/66B | €5,822 | €3,362 | -€2,460 | -42.3% |
| Recurring financial charges | 65 | €5,822 | €3,362 | -€2,460 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,071 | -€6,408 | +€1,664 | +20.6% |
| Income taxes | 67/77 | €579 | €3,967 | +€3,388 | +585% |
| Profit (loss) for the period | 9904 | -€8,650 | -€10,374 | -€1,724 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,650 | -€10,374 | -€1,724 | -19.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.