SB Pediatrics: 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 Pediatrics
Largest movements
- Cash +€79,816
up €79,816 (+40.9%), from €195,013 to €274,829
mainly Net result for the year (+€142,435) and Deferred charges and accrued income (+€28,165)
- Receivables within one year +€43,870
up €43,870 (+2,031%), from €2,160 to €46,030
- Deferred charges and accrued income -€28,165
no longer reported in 2024 (was €28,165)
- Current investments +€10,000
new in 2024: €10,000
- Profit (loss) carried forward +€142,435
up €142,435 (+113%), from €126,190 to €268,625
- Tax, wage and social debts -€37,333
down €37,333 (-99.9%), from €37,365 to €32
- Gross operating margin +€21,242
up €21,242 (+12.7%), from €167,357 to €188,599
- Taxes +€6,179
up €6,179 (+16.3%), from €37,853 to €44,032
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 | €228,468 | €333,980 | +€105,512 | +46.2% |
| Fixed assets | 21/28 | €3,130 | €3,120 | -€10 | -0.3% |
| Tangible fixed assets | 22/27 | €3,130 | €3,120 | -€10 | -0.3% |
| Plant, machinery and equipment | 23 | - | €766 | +€766 | |
| Furniture and vehicles | 24 | €3,130 | €2,354 | -€776 | -24.8% |
| Current assets | 29/58 | €225,338 | €330,860 | +€105,522 | +46.8% |
| Amounts receivable within one year | 40/41 | €2,160 | €46,030 | +€43,870 | +2,031% |
| Trade receivables | 40 | €2,160 | €46,030 | +€43,870 | +2,031% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €195,013 | €274,829 | +€79,816 | +40.9% |
| Deferred charges and accrued income | 490/1 | €28,165 | - | -€28,165 | |
| Total equity and liabilities | 10/49 | €228,468 | €333,980 | +€105,512 | +46.2% |
| Equity | 10/15 | €186,249 | €328,685 | +€142,435 | +76.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,060 | €57,060 | = | 0.0% |
| Distributable reserves | 133 | €57,060 | €57,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,190 | €268,625 | +€142,435 | +113% |
| Amounts payable | 17/49 | €42,219 | €5,295 | -€36,924 | -87.5% |
| Amounts payable within one year | 42/48 | €42,219 | €5,295 | -€36,924 | -87.5% |
| Trade debts | 44 | €1,993 | €3,694 | +€1,701 | +85.4% |
| Suppliers | 440/4 | €1,993 | €3,694 | +€1,701 | +85.4% |
| Taxes, remuneration and social security | 45 | €37,365 | €32 | -€37,333 | -99.9% |
| Taxes | 450/3 | €37,365 | €32 | -€37,333 | -99.9% |
| Other amounts payable | 47/48 | €2,861 | €1,569 | -€1,292 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €1,159 | +€410 | +54.7% |
| Other operating charges | 640/8 | €1,458 | €584 | -€874 | -59.9% |
| Gross operating margin | 9900 | €167,357 | €188,599 | +€21,242 | +12.7% |
| Operating profit (loss) | 9901 | €165,149 | €186,856 | +€21,707 | +13.1% |
| Financial charges | 65/66B | €274 | €389 | +€115 | +41.9% |
| Recurring financial charges | 65 | €274 | €389 | +€115 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €164,875 | €186,467 | +€21,592 | +13.1% |
| Income taxes | 67/77 | €37,853 | €44,032 | +€6,179 | +16.3% |
| Profit (loss) for the period | 9904 | €127,023 | €142,435 | +€15,413 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €127,023 | €142,435 | +€15,413 | +12.1% |
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 31 October 2026 via checked.be.