SB Patents: 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 Patents
Largest movements
- Cash +€598,897
up €598,897 (+278%), from €215,578 to €814,475
mainly Current investments (+€500,000) and Other debts (+€189,124)
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Other debts +€189,124
up €189,124 (+311%), from €60,890 to €250,015
- Debts after one year -€63,333
down €63,333 (-66.5%), from €95,278 to €31,945
- Reserves -€34,644
down €34,644 (-2.9%), from €1.2m to €1.2m
of which Distributable reserves: -€34,644
- Financial income -€6,176
down €6,176 (-4.4%), from €140,000 to €133,824
- Gross operating margin +€4,020
up €4,020 (+4.5%), from €89,682 to €93,702
- Taxes +€2,273
up €2,273 (+8.7%), from €25,987 to €28,260
- Financial charges -€1,651
down €1,651 (-16.5%), from €10,036 to €8,385
- Depreciation +€1,199
up €1,199 (+4.1%), from €29,132 to €30,330
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 | €1,630,846 | €1,726,486 | +€95,640 | +5.9% |
| Fixed assets | 21/28 | €865,208 | €870,459 | +€5,251 | +0.6% |
| Intangible fixed assets | 21 | €467 | - | -€467 | |
| Tangible fixed assets | 22/27 | €540,741 | €546,459 | +€5,718 | +1.1% |
| Land and buildings | 22 | €471,868 | €460,034 | -€11,834 | -2.5% |
| Plant, machinery and equipment | 23 | €20,073 | €50,643 | +€30,569 | +152% |
| Furniture and vehicles | 24 | €48,799 | €35,782 | -€13,017 | -26.7% |
| Financial fixed assets | 28 | €324,000 | €324,000 | = | 0.0% |
| Current assets | 29/58 | €765,638 | €856,027 | +€90,389 | +11.8% |
| Amounts receivable within one year | 40/41 | €50,060 | €41,553 | -€8,508 | -17.0% |
| Trade receivables | 40 | €19,909 | €21,422 | +€1,513 | +7.6% |
| Other amounts receivable | 41 | €30,151 | €20,130 | -€10,021 | -33.2% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €215,578 | €814,475 | +€598,897 | +278% |
| Total equity and liabilities | 10/49 | €1,630,846 | €1,726,486 | +€95,640 | +5.9% |
| Equity | 10/15 | €1,375,505 | €1,340,861 | -€34,644 | -2.5% |
| Contributions | 10/11 | €76,614 | €76,614 | = | 0.0% |
| Reserves | 13 | €1,189,575 | €1,154,931 | -€34,644 | -2.9% |
| Non-distributable reserves | 130/1 | €7,661 | €7,661 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,661 | €7,661 | = | 0.0% |
| Distributable reserves | 133 | €1,181,914 | €1,147,270 | -€34,644 | -2.9% |
| Profit (loss) carried forward | 14 | €109,316 | €109,316 | = | 0.0% |
| Amounts payable | 17/49 | €255,341 | €385,626 | +€130,285 | +51.0% |
| Amounts payable after more than one year | 17 | €95,278 | €31,945 | -€63,333 | -66.5% |
| Financial debts | 170/4 | €95,278 | €31,945 | -€63,333 | -66.5% |
| Amounts payable within one year | 42/48 | €155,498 | €349,162 | +€193,665 | +125% |
| Current portion of amounts payable after more than one year | 42 | €68,333 | €63,333 | -€5,000 | -7.3% |
| Trade debts | 44 | €101 | €206 | +€105 | +103% |
| Suppliers | 440/4 | €101 | €206 | +€105 | +103% |
| Taxes, remuneration and social security | 45 | €26,172 | €35,608 | +€9,436 | +36.1% |
| Taxes | 450/3 | €26,172 | €35,608 | +€9,436 | +36.1% |
| Other amounts payable | 47/48 | €60,890 | €250,015 | +€189,124 | +311% |
| Accrued charges and deferred income | 492/3 | €4,565 | €4,518 | -€47 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,132 | €30,330 | +€1,199 | +4.1% |
| Other operating charges | 640/8 | €2,340 | €3,119 | +€778 | +33.3% |
| Gross operating margin | 9900 | €89,682 | €93,702 | +€4,020 | +4.5% |
| Operating profit (loss) | 9901 | €58,210 | €60,253 | +€2,043 | +3.5% |
| Financial income | 75/76B | €140,000 | €133,824 | -€6,176 | -4.4% |
| Recurring financial income | 75 | €140,000 | €133,824 | -€6,176 | -4.4% |
| Financial charges | 65/66B | €10,036 | €8,385 | -€1,651 | -16.5% |
| Recurring financial charges | 65 | €10,036 | €8,385 | -€1,651 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €188,174 | €185,692 | -€2,482 | -1.3% |
| Income taxes | 67/77 | €25,987 | €28,260 | +€2,273 | +8.7% |
| Profit (loss) for the period | 9904 | €162,186 | €157,432 | -€4,755 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €162,186 | €157,432 | -€4,755 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.