SBA IT-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.
SBA IT-CONSULTING
Largest movements
- Receivables within one year +€19,819
up €19,819 (+44.8%), from €44,239 to €64,058
of which Other amounts receivable: +€25,234
- Cash +€2,096
up €2,096 (+28.0%), from €7,499 to €9,595
mainly Net result for the year (+€17,337) and Tax, wage and social debts (+€6,217)
- Tangible fixed assets +€1,651
up €1,651 (+29.5%), from €5,600 to €7,251
- Profit (loss) carried forward +€17,337
up €17,337 (+45.5%), from €38,129 to €55,466
- Tax, wage and social debts +€6,217
up €6,217 (+36.6%), from €16,986 to €23,203
- Gross operating margin -€22,975
down €22,975 (-43.5%), from €52,854 to €29,879
- Taxes -€3,944
down €3,944 (-38.6%), from €10,222 to €6,278
- Staff costs +€1,280
new in 2025: €1,280
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 | €57,567 | €80,904 | +€23,337 | +40.5% |
| Fixed assets | 21/28 | €5,600 | €7,251 | +€1,651 | +29.5% |
| Tangible fixed assets | 22/27 | €5,600 | €7,251 | +€1,651 | +29.5% |
| Furniture and vehicles | 24 | €5,600 | €7,251 | +€1,651 | +29.5% |
| Current assets | 29/58 | €51,967 | €73,653 | +€21,686 | +41.7% |
| Amounts receivable within one year | 40/41 | €44,239 | €64,058 | +€19,819 | +44.8% |
| Trade receivables | 40 | €19,923 | €14,508 | -€5,415 | -27.2% |
| Other amounts receivable | 41 | €24,316 | €49,550 | +€25,234 | +104% |
| Cash at bank and in hand | 54/58 | €7,499 | €9,595 | +€2,096 | +28.0% |
| Deferred charges and accrued income | 490/1 | €229 | - | -€229 | |
| Total equity and liabilities | 10/49 | €57,567 | €80,904 | +€23,337 | +40.5% |
| Equity | 10/15 | €40,129 | €57,466 | +€17,337 | +43.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,129 | €55,466 | +€17,337 | +45.5% |
| Amounts payable | 17/49 | €17,438 | €23,438 | +€6,000 | +34.4% |
| Amounts payable within one year | 42/48 | €17,438 | €23,438 | +€6,000 | +34.4% |
| Trade debts | 44 | €452 | €235 | -€217 | -48.0% |
| Suppliers | 440/4 | €452 | €235 | -€217 | -48.0% |
| Taxes, remuneration and social security | 45 | €16,986 | €23,203 | +€6,217 | +36.6% |
| Taxes | 450/3 | €16,986 | €23,203 | +€6,217 | +36.6% |
| Remuneration, social security and pensions | 62 | - | €1,280 | +€1,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,400 | €4,250 | -€150 | -3.4% |
| Other operating charges | 640/8 | €58 | €558 | +€500 | +862% |
| Gross operating margin | 9900 | €52,854 | €29,879 | -€22,975 | -43.5% |
| Operating profit (loss) | 9901 | €48,396 | €23,791 | -€24,605 | -50.8% |
| Financial charges | 65/66B | €45 | €176 | +€131 | +291% |
| Recurring financial charges | 65 | €45 | €176 | +€131 | +291% |
| Profit (loss) for the period before taxes | 9903 | €48,351 | €23,615 | -€24,736 | -51.2% |
| Income taxes | 67/77 | €10,222 | €6,278 | -€3,944 | -38.6% |
| Profit (loss) for the period | 9904 | €38,129 | €17,337 | -€20,792 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,129 | €17,337 | -€20,792 | -54.5% |
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 21 October 2026 via checked.be.