SBC CONSULTING: 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.
SBC CONSULTING
Largest movements
- Receivables within one year +€18,030
up €18,030 (+30.1%), from €59,864 to €77,894
of which Other amounts receivable: +€12,118
- Cash -€8,991
down €8,991 (-9.2%), from €97,599 to €88,608
- Tangible fixed assets -€8,548
down €8,548 (-29.9%), from €28,552 to €20,004
of which Furniture and vehicles: -€8,308
- Reserves +€17,500
up €17,500 (+13.3%), from €131,733 to €149,233
- Tax, wage and social debts -€13,043
down €13,043 (-87.4%), from €14,926 to €1,883
- Trade debts -€3,825
down €3,825 (-94.4%), from €4,051 to €226
- Gross operating margin -€25,149
down €25,149 (-35.6%), from €70,649 to €45,500
- Taxes -€11,154
down €11,154 (-46.1%), from €24,200 to €13,046
- Depreciation +€10,651
up €10,651 (+258.7%), from €4,117 to €14,768
- Financial income +€818
up €818 (+481.9%), from €170 to €987
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,520 | €190,227 | +€708 | +0.4% |
| Fixed assets | 21/28 | €28,552 | €20,004 | -€8,548 | -29.9% |
| Tangible fixed assets | 22/27 | €28,552 | €20,004 | -€8,548 | -29.9% |
| Land and buildings | 22 | €984 | €744 | -€240 | -24.4% |
| Furniture and vehicles | 24 | €27,568 | €19,260 | -€8,308 | -30.1% |
| Current assets | 29/58 | €160,968 | €170,223 | +€9,255 | +5.7% |
| Amounts receivable within one year | 40/41 | €59,864 | €77,894 | +€18,030 | +30.1% |
| Trade receivables | 40 | €7,502 | €13,413 | +€5,911 | +78.8% |
| Other amounts receivable | 41 | €52,362 | €64,481 | +€12,118 | +23.1% |
| Cash at bank and in hand | 54/58 | €97,599 | €88,608 | -€8,991 | -9.2% |
| Deferred charges and accrued income | 490/1 | €3,505 | €3,721 | +€217 | +6.2% |
| Total equity and liabilities | 10/49 | €189,520 | €190,227 | +€708 | +0.4% |
| Equity | 10/15 | €170,543 | €188,118 | +€17,575 | +10.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Outside capital | 11 | €20,460 | - | -€20,460 | |
| Other | 1109/19 | €20,460 | - | -€20,460 | |
| Reserves | 13 | €131,733 | €149,233 | +€17,500 | +13.3% |
| Distributable reserves | 133 | €131,733 | €149,233 | +€17,500 | +13.3% |
| Profit (loss) carried forward | 14 | €18,350 | €18,425 | +€75 | +0.4% |
| Amounts payable | 17/49 | €18,976 | €2,109 | -€16,867 | -88.9% |
| Amounts payable within one year | 42/48 | €18,976 | €2,109 | -€16,867 | -88.9% |
| Trade debts | 44 | €4,051 | €226 | -€3,825 | -94.4% |
| Suppliers | 440/4 | €4,051 | €226 | -€3,825 | -94.4% |
| Taxes, remuneration and social security | 45 | €14,926 | €1,883 | -€13,043 | -87.4% |
| Taxes | 450/3 | €14,926 | €1,883 | -€13,043 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,117 | €14,768 | +€10,651 | +258.7% |
| Other operating charges | 640/8 | €549 | €787 | +€238 | +43.5% |
| Gross operating margin | 9900 | €70,649 | €45,500 | -€25,149 | -35.6% |
| Operating profit (loss) | 9901 | €65,983 | €29,944 | -€36,039 | -54.6% |
| Financial income | 75/76B | €170 | €987 | +€818 | +481.9% |
| Recurring financial income | 75 | €170 | €987 | +€818 | +481.9% |
| Financial charges | 65/66B | €341 | €310 | -€31 | -9.1% |
| Recurring financial charges | 65 | €341 | €310 | -€31 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €65,812 | €30,622 | -€35,190 | -53.5% |
| Income taxes | 67/77 | €24,200 | €13,046 | -€11,154 | -46.1% |
| Profit (loss) for the period | 9904 | €41,611 | €17,575 | -€24,036 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,611 | €17,575 | -€24,036 | -57.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.