SB1 Consulting: 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.
SB1 Consulting
Largest movements
- Receivables after one year +€110,000
up €110,000 (+8.5%), from €1.3m to €1.4m
- Cash -€54,727
down €54,727 (-97.9%), from €55,889 to €1,162
mainly Receivables after one year (-€110,000) and Deferred charges and accrued income (-€46,477)
- Deferred charges and accrued income +€46,477
up €46,477 (+45.5%), from €102,229 to €148,706
- Debts after one year +€65,000
up €65,000 (+5.2%), from €1.2m to €1.3m
- Accrued charges and deferred income +€30,984
up €30,984 (+44.5%), from €69,620 to €100,604
- Gross operating margin +€2,350
up €2,350 (+81.2%), from -€2,895 to -€546
- Financial income +€1,408
up €1,408 (+3.1%), from €45,195 to €46,603
- Depreciation -€1,175
down €1,175 (-22.1%), from €5,309 to €4,133
- Taxes +€1,175
up €1,175 (+53.7%), from €2,190 to €3,365
- Other operating charges +€586
up €586 (+71.4%), from €821 to €1,406
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 | €1,466,133 | €1,572,655 | +€106,522 | +7.3% |
| Fixed assets | 21/28 | €5,056 | €922 | -€4,133 | -81.8% |
| Tangible fixed assets | 22/27 | €5,056 | €922 | -€4,133 | -81.8% |
| Furniture and vehicles | 24 | €5,056 | €922 | -€4,133 | -81.8% |
| Current assets | 29/58 | €1,461,078 | €1,571,733 | +€110,655 | +7.6% |
| Amounts receivable after more than one year | 29 | €1,300,000 | €1,410,000 | +€110,000 | +8.5% |
| Other amounts receivable | 291 | €1,300,000 | €1,410,000 | +€110,000 | +8.5% |
| Amounts receivable within one year | 40/41 | €2,960 | €11,865 | +€8,905 | +301% |
| Trade receivables | 40 | €2,785 | €11,195 | +€8,410 | +302% |
| Other amounts receivable | 41 | €174 | €670 | +€495 | +284% |
| Cash at bank and in hand | 54/58 | €55,889 | €1,162 | -€54,727 | -97.9% |
| Deferred charges and accrued income | 490/1 | €102,229 | €148,706 | +€46,477 | +45.5% |
| Total equity and liabilities | 10/49 | €1,466,133 | €1,572,655 | +€106,522 | +7.3% |
| Equity | 10/15 | €120,845 | €126,920 | +€6,075 | +5.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €97,754 | €97,754 | = | 0.0% |
| Distributable reserves | 133 | €97,754 | €97,754 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,092 | €9,166 | +€6,075 | +196% |
| Amounts payable | 17/49 | €1,345,288 | €1,445,735 | +€100,447 | +7.5% |
| Amounts payable after more than one year | 17 | €1,245,000 | €1,310,000 | +€65,000 | +5.2% |
| Financial debts | 170/4 | €1,245,000 | €1,310,000 | +€65,000 | +5.2% |
| Amounts payable within one year | 42/48 | €30,668 | €35,131 | +€4,463 | +14.6% |
| Trade debts | 44 | €2,360 | €4,139 | +€1,779 | +75.4% |
| Suppliers | 440/4 | €2,360 | €4,139 | +€1,779 | +75.4% |
| Taxes, remuneration and social security | 45 | €2,183 | €3,413 | +€1,230 | +56.3% |
| Taxes | 450/3 | €2,183 | €3,413 | +€1,230 | +56.3% |
| Other amounts payable | 47/48 | €26,125 | €27,579 | +€1,454 | +5.6% |
| Accrued charges and deferred income | 492/3 | €69,620 | €100,604 | +€30,984 | +44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,309 | €4,133 | -€1,175 | -22.1% |
| Other operating charges | 640/8 | €821 | €1,406 | +€586 | +71.4% |
| Gross operating margin | 9900 | -€2,895 | -€546 | +€2,350 | +81.2% |
| Operating profit (loss) | 9901 | -€9,025 | -€6,085 | +€2,939 | +32.6% |
| Financial income | 75/76B | €45,195 | €46,603 | +€1,408 | +3.1% |
| Recurring financial income | 75 | €45,195 | €46,603 | +€1,408 | +3.1% |
| Financial charges | 65/66B | €30,889 | €31,079 | +€190 | +0.6% |
| Recurring financial charges | 65 | €30,889 | €31,079 | +€190 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €5,281 | €9,439 | +€4,158 | +78.7% |
| Income taxes | 67/77 | €2,190 | €3,365 | +€1,175 | +53.7% |
| Profit (loss) for the period | 9904 | €3,092 | €6,075 | +€2,983 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,092 | €6,075 | +€2,983 | +96.5% |
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 19 October 2026 via checked.be.