SB Services Plus: 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 Services Plus
Largest movements
- Receivables within one year +€14,906
up €14,906 (+410.7%), from €3,629 to €18,535
of which Trade receivables: +€16,406
- Tangible fixed assets +€9,563
up €9,563 (+2319.5%), from €412 to €9,975
of which Furniture and vehicles: +€7,651
- Stocks and contracts +€7,172
up €7,172 (+1009.9%), from €710 to €7,883
- Cash -€3,244
down €3,244 (-16.4%), from €19,817 to €16,572
mainly Receivables within one year (-€14,906) and Investment in fixed assets (net) (-€11,325)
- Profit (loss) carried forward +€21,232
up €21,232, from -€7,925 to €13,306
- Tax, wage and social debts +€8,353
up €8,353 (+2558.8%), from €326 to €8,679
- Other debts -€3,625
down €3,625 (-16.5%), from €21,998 to €18,372
- Trade debts +€2,159
up €2,159 (+480.6%), from €449 to €2,608
- Gross operating margin +€62,390
up €62,390 (+60106.1%), from €104 to €62,494
- Write-downs +€38,000
new in 2025: €38,000
- Depreciation +€1,397
up €1,397 (+216.7%), from €644 to €2,041
- Other operating charges +€717
up €717 (+186.5%), from €384 to €1,101
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 | €24,848 | €52,966 | +€28,118 | +113.2% |
| Formation expenses | 20 | €279 | - | -€279 | |
| Fixed assets | 21/28 | €412 | €9,975 | +€9,563 | +2319.5% |
| Tangible fixed assets | 22/27 | €412 | €9,975 | +€9,563 | +2319.5% |
| Plant, machinery and equipment | 23 | €361 | €2,325 | +€1,963 | +543.2% |
| Furniture and vehicles | 24 | €0 | €7,651 | +€7,651 | |
| Other tangible fixed assets | 26 | €51 | €0 | -€51 | -100.0% |
| Current assets | 29/58 | €24,156 | €42,990 | +€18,834 | +78.0% |
| Stocks and contracts in progress | 3 | €710 | €7,883 | +€7,172 | +1009.9% |
| Stocks | 30/36 | €710 | €7,883 | +€7,172 | +1009.9% |
| Amounts receivable within one year | 40/41 | €3,629 | €18,535 | +€14,906 | +410.7% |
| Trade receivables | 40 | €2,129 | €18,535 | +€16,406 | +770.4% |
| Other amounts receivable | 41 | €1,500 | €0 | -€1,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €19,817 | €16,572 | -€3,244 | -16.4% |
| Total equity and liabilities | 10/49 | €24,848 | €52,966 | +€28,118 | +113.2% |
| Equity | 10/15 | €2,075 | €23,306 | +€21,232 | +1023.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,925 | €13,306 | +€21,232 | |
| Amounts payable | 17/49 | €22,773 | €29,659 | +€6,886 | +30.2% |
| Amounts payable within one year | 42/48 | €22,773 | €29,659 | +€6,886 | +30.2% |
| Trade debts | 44 | €449 | €2,608 | +€2,159 | +480.6% |
| Suppliers | 440/4 | €449 | €2,608 | +€2,159 | +480.6% |
| Taxes, remuneration and social security | 45 | €326 | €8,679 | +€8,353 | +2558.8% |
| Taxes | 450/3 | €326 | €8,679 | +€8,353 | +2558.8% |
| Other amounts payable | 47/48 | €21,998 | €18,372 | -€3,625 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €644 | €2,041 | +€1,397 | +216.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €38,000 | +€38,000 | |
| Other operating charges | 640/8 | €384 | €1,101 | +€717 | +186.5% |
| Gross operating margin | 9900 | €104 | €62,494 | +€62,390 | +60106.1% |
| Operating profit (loss) | 9901 | -€925 | €21,352 | +€22,277 | |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €285 | €143 | -€142 | -49.9% |
| Recurring financial charges | 65 | €285 | €143 | -€142 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,210 | €21,232 | +€22,442 | |
| Profit (loss) for the period | 9904 | -€1,210 | €21,232 | +€22,442 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,210 | €21,232 | +€22,442 |
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 4 October 2026 via checked.be.