SBDB: 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.
SBDB
Largest movements
- Receivables within one year +€44,813
up €44,813 (+3154.0%), from €1,421 to €46,234
of which Trade receivables: +€44,879
- Cash +€10,598
up €10,598 (+1394.5%), from €760 to €11,358
- Tangible fixed assets -€4,247
down €4,247 (-76.5%), from €5,550 to €1,303
of which Plant, machinery and equipment: -€4,674
- Tax, wage and social debts +€27,618
up €27,618 (+1476.1%), from €1,871 to €29,489
of which Taxes: +€18,549
- Profit (loss) carried forward +€18,420
up €18,420 (+71.1%), from -€25,909 to -€7,488
- Other debts +€4,143
up €4,143 (+41.1%), from €10,071 to €14,215
- Trade debts +€1,019
up €1,019 (+81.8%), from €1,246 to €2,265
- Gross operating margin +€59,573
up €59,573 (+13223.7%), from €451 to €60,023
- Staff costs +€51,811
new in 2025: €51,811
- Financial income +€11,717
new in 2025: €11,717
- Taxes +€9,936
new in 2025: €9,936
- Depreciation -€7,427
down €7,427 (-89.1%), from €8,333 to €906
From the 2023 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 | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,731 | €58,932 | +€51,201 | +662.3% |
| Fixed assets | 21/28 | €5,550 | €1,303 | -€4,247 | -76.5% |
| Tangible fixed assets | 22/27 | €5,550 | €1,303 | -€4,247 | -76.5% |
| Plant, machinery and equipment | 23 | €5,550 | €876 | -€4,674 | -84.2% |
| Furniture and vehicles | 24 | - | €427 | +€427 | |
| Current assets | 29/58 | €2,181 | €57,629 | +€55,448 | +2542.6% |
| Amounts receivable within one year | 40/41 | €1,421 | €46,234 | +€44,813 | +3154.0% |
| Trade receivables | 40 | €1,355 | €46,234 | +€44,879 | +3311.6% |
| Other amounts receivable | 41 | €66 | - | -€66 | |
| Cash at bank and in hand | 54/58 | €760 | €11,358 | +€10,598 | +1394.5% |
| Deferred charges and accrued income | 490/1 | - | €37 | +€37 | |
| Total equity and liabilities | 10/49 | €7,731 | €58,932 | +€51,201 | +662.3% |
| Equity | 10/15 | -€5,458 | €12,963 | +€18,420 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,909 | -€7,488 | +€18,420 | +71.1% |
| Amounts payable | 17/49 | €13,188 | €45,969 | +€32,781 | +248.6% |
| Amounts payable within one year | 42/48 | €13,188 | €45,969 | +€32,781 | +248.6% |
| Trade debts | 44 | €1,246 | €2,265 | +€1,019 | +81.8% |
| Suppliers | 440/4 | €1,246 | €2,265 | +€1,019 | +81.8% |
| Taxes, remuneration and social security | 45 | €1,871 | €29,489 | +€27,618 | +1476.1% |
| Taxes | 450/3 | €1,871 | €20,420 | +€18,549 | +991.4% |
| Remuneration and social security | 454/9 | - | €9,069 | +€9,069 | |
| Other amounts payable | 47/48 | €10,071 | €14,215 | +€4,143 | +41.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,670 | - | -€5,670 | |
| Remuneration, social security and pensions | 62 | - | €51,811 | +€51,811 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,333 | €906 | -€7,427 | -89.1% |
| Other operating charges | 640/8 | - | €560 | +€560 | |
| Gross operating margin | 9900 | €451 | €60,023 | +€59,573 | +13223.7% |
| Operating profit (loss) | 9901 | -€7,882 | €6,747 | +€14,629 | |
| Financial income | 75/76B | - | €11,717 | +€11,717 | |
| Recurring financial income | 75 | - | €11,717 | +€11,717 | |
| Financial charges | 65/66B | €50 | €1,509 | +€1,458 | +2908.0% |
| Recurring financial charges | 65 | €50 | €1,509 | +€1,458 | +2908.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,932 | €16,956 | +€24,888 | |
| Income taxes | 67/77 | - | €9,936 | +€9,936 | |
| Profit (loss) for the period | 9904 | -€7,932 | €7,020 | +€14,952 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,932 | €7,020 | +€14,952 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.