SBA-ADVICE: 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.
SBA-ADVICE
Largest movements
- Receivables within one year +€50,741
up €50,741 (+672.3%), from €7,547 to €58,288
of which Trade receivables: +€53,956
- Tangible fixed assets -€20,421
down €20,421 (-32.3%), from €63,314 to €42,893
- Cash -€18,093
down €18,093 (-71.6%), from €25,280 to €7,187
mainly Other debts (-€57,265) and Receivables within one year (-€50,741)
- Trade debts +€66,943
up €66,943 (+3197.3%), from €2,094 to €69,037
- Other debts -€57,265
no longer reported in 2025 (was €57,265)
- Profit (loss) carried forward +€1,826
up €1,826 (+6.2%), from €29,445 to €31,271
- Staff costs -€26,701
down €26,701 (-97.8%), from €27,312 to €611
- Gross operating margin -€24,987
down €24,987 (-52.0%), from €48,058 to €23,071
- Taxes -€9,951
no longer reported in 2025 (was €9,951)
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 | €96,863 | €108,368 | +€11,505 | +11.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €63,314 | €42,893 | -€20,421 | -32.3% |
| Tangible fixed assets | 22/27 | €63,314 | €42,893 | -€20,421 | -32.3% |
| Furniture and vehicles | 24 | €63,314 | €42,893 | -€20,421 | -32.3% |
| Current assets | 29/58 | €33,549 | €65,475 | +€31,926 | +95.2% |
| Amounts receivable within one year | 40/41 | €7,547 | €58,288 | +€50,741 | +672.3% |
| Trade receivables | 40 | €1,000 | €54,956 | +€53,956 | +5395.6% |
| Other amounts receivable | 41 | €6,547 | €3,332 | -€3,215 | -49.1% |
| Cash at bank and in hand | 54/58 | €25,280 | €7,187 | -€18,093 | -71.6% |
| Deferred charges and accrued income | 490/1 | €722 | - | -€722 | |
| Total equity and liabilities | 10/49 | €96,863 | €108,368 | +€11,505 | +11.9% |
| Equity | 10/15 | €37,505 | €39,331 | +€1,826 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,445 | €31,271 | +€1,826 | +6.2% |
| Amounts payable | 17/49 | €59,359 | €69,037 | +€9,678 | +16.3% |
| Amounts payable within one year | 42/48 | €59,359 | €69,037 | +€9,678 | +16.3% |
| Trade debts | 44 | €2,094 | €69,037 | +€66,943 | +3197.3% |
| Suppliers | 440/4 | €2,094 | €69,037 | +€66,943 | +3197.3% |
| Other amounts payable | 47/48 | €57,265 | - | -€57,265 | |
| Remuneration, social security and pensions | 62 | €27,312 | €611 | -€26,701 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,745 | €20,083 | +€338 | +1.7% |
| Other operating charges | 640/8 | €368 | €551 | +€183 | +49.7% |
| Gross operating margin | 9900 | €48,058 | €23,071 | -€24,987 | -52.0% |
| Operating profit (loss) | 9901 | €634 | €1,826 | +€1,192 | +188.0% |
| Financial charges | 65/66B | €45 | - | -€45 | |
| Recurring financial charges | 65 | €45 | - | -€45 | |
| Profit (loss) for the period before taxes | 9903 | €589 | €1,826 | +€1,237 | +210.0% |
| Income taxes | 67/77 | €9,951 | - | -€9,951 | |
| Profit (loss) for the period | 9904 | -€9,362 | €1,826 | +€11,188 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,362 | €1,826 | +€11,188 |
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 7 October 2026 via checked.be.