SB Web & IT: 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 Web & IT
Largest movements
- Cash -€12,976
down €12,976 (-35.1%), from €36,926 to €23,950
mainly Contributions, distributions and other (-€63,430) and Receivables within one year (-€9,556)
- Receivables within one year +€9,556
up €9,556 (+107%), from €8,930 to €18,486
of which Trade receivables: +€6,374
- Tangible fixed assets -€2,817
down €2,817 (-48.6%), from €5,798 to €2,981
- Deferred charges and accrued income +€828
up €828 (+84.5%), from €980 to €1,808
- Reserves -€39,000
down €39,000 (-98.0%), from €39,781 to €781
- Other debts +€23,571
up €23,571 (+2,744%), from €859 to €24,430
- Tax, wage and social debts +€9,119
up €9,119 (+141%), from €6,474 to €15,593
- Trade debts +€1,022
up €1,022 (+73.1%), from €1,398 to €2,420
- Gross operating margin +€15,759
up €15,759 (+77.2%), from €20,421 to €36,180
- Taxes +€2,743
up €2,743 (+61.0%), from €4,494 to €7,237
- Depreciation -€370
down €370 (-11.6%), from €3,187 to €2,817
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 | €52,634 | €47,225 | -€5,409 | -10.3% |
| Fixed assets | 21/28 | €5,798 | €2,981 | -€2,817 | -48.6% |
| Tangible fixed assets | 22/27 | €5,798 | €2,981 | -€2,817 | -48.6% |
| Furniture and vehicles | 24 | €5,798 | €2,981 | -€2,817 | -48.6% |
| Current assets | 29/58 | €46,836 | €44,244 | -€2,592 | -5.5% |
| Amounts receivable within one year | 40/41 | €8,930 | €18,486 | +€9,556 | +107% |
| Trade receivables | 40 | €5,424 | €11,798 | +€6,374 | +118% |
| Other amounts receivable | 41 | €3,506 | €6,688 | +€3,182 | +90.7% |
| Cash at bank and in hand | 54/58 | €36,926 | €23,950 | -€12,976 | -35.1% |
| Deferred charges and accrued income | 490/1 | €980 | €1,808 | +€828 | +84.5% |
| Total equity and liabilities | 10/49 | €52,634 | €47,225 | -€5,409 | -10.3% |
| Equity | 10/15 | €43,781 | €4,781 | -€39,000 | -89.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €39,781 | €781 | -€39,000 | -98.0% |
| Distributable reserves | 133 | €39,781 | €781 | -€39,000 | -98.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,853 | €42,444 | +€33,591 | +379% |
| Amounts payable within one year | 42/48 | €8,731 | €42,444 | +€33,713 | +386% |
| Trade debts | 44 | €1,398 | €2,420 | +€1,022 | +73.1% |
| Suppliers | 440/4 | €1,398 | €2,420 | +€1,022 | +73.1% |
| Taxes, remuneration and social security | 45 | €6,474 | €15,593 | +€9,119 | +141% |
| Taxes | 450/3 | €6,474 | €15,593 | +€9,119 | +141% |
| Other amounts payable | 47/48 | €859 | €24,430 | +€23,571 | +2,744% |
| Accrued charges and deferred income | 492/3 | €122 | €0 | -€122 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,187 | €2,817 | -€370 | -11.6% |
| Other operating charges | 640/8 | €586 | €660 | +€74 | +12.6% |
| Gross operating margin | 9900 | €20,421 | €36,180 | +€15,759 | +77.2% |
| Operating profit (loss) | 9901 | €16,648 | €32,703 | +€16,055 | +96.4% |
| Financial income | 75/76B | - | €192 | +€192 | |
| Recurring financial income | 75 | - | €192 | +€192 | |
| Financial charges | 65/66B | €1,569 | €1,228 | -€341 | -21.7% |
| Recurring financial charges | 65 | €1,569 | €1,228 | -€341 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €15,079 | €31,667 | +€16,588 | +110% |
| Income taxes | 67/77 | €4,494 | €7,237 | +€2,743 | +61.0% |
| Profit (loss) for the period | 9904 | €10,585 | €24,430 | +€13,845 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €10,585 | €24,430 | +€13,845 | +131% |
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 29 October 2026 via checked.be.