SBDS-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.
SBDS-Consulting
Largest movements
- Tangible fixed assets -€26,196
down €26,196 (-53.1%), from €49,313 to €23,117
of which Furniture and vehicles: -€13,871
- Receivables within one year +€21,240
up €21,240 (+277.7%), from €7,650 to €28,890
of which Trade receivables: +€28,211
- Cash +€6,402
up €6,402 (+36.2%), from €17,707 to €24,109
mainly Depreciation (+€21,480) and Other debts (+€18,472)
- Profit (loss) carried forward -€27,763
down €27,763 (-15.7%), from -€176,591 to -€204,353
- Other debts +€18,472
up €18,472 (+245.1%), from €7,538 to €26,010
- Tax, wage and social debts +€11,162
up €11,162, from €0 to €11,162
of which Taxes: +€11,162
- Trade debts -€1,702
down €1,702 (-35.2%), from €4,838 to €3,135
- Turnover +€84,800
new in 2025: €84,800
- Purchases and services +€81,953
new in 2025: €81,953
- Gross operating margin +€40,069
up €40,069, from -€35,593 to €4,476
- Staff costs -€31,703
down €31,703 (-100.0%), from €31,703 to €0
- Depreciation -€16,447
down €16,447 (-43.4%), from €37,927 to €21,480
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 | €107,363 | €107,931 | +€569 | +0.5% |
| Fixed assets | 21/28 | €53,263 | €27,067 | -€26,196 | -49.2% |
| Tangible fixed assets | 22/27 | €49,313 | €23,117 | -€26,196 | -53.1% |
| Plant, machinery and equipment | 23 | €3,914 | €0 | -€3,914 | -100.0% |
| Furniture and vehicles | 24 | €32,072 | €18,200 | -€13,871 | -43.3% |
| Other tangible fixed assets | 26 | €13,327 | €4,916 | -€8,410 | -63.1% |
| Financial fixed assets | 28 | €3,950 | €3,950 | = | 0.0% |
| Current assets | 29/58 | €54,100 | €80,865 | +€26,765 | +49.5% |
| Amounts receivable within one year | 40/41 | €7,650 | €28,890 | +€21,240 | +277.7% |
| Trade receivables | 40 | €103 | €28,314 | +€28,211 | +27370.7% |
| Other amounts receivable | 41 | €7,547 | €576 | -€6,971 | -92.4% |
| Current investments | 50/53 | €19,964 | €19,964 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,707 | €24,109 | +€6,402 | +36.2% |
| Deferred charges and accrued income | 490/1 | €8,779 | €7,901 | -€878 | -10.0% |
| Total equity and liabilities | 10/49 | €107,363 | €107,931 | +€569 | +0.5% |
| Equity | 10/15 | -€77,595 | -€105,358 | -€27,763 | -35.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €79,995 | €79,995 | = | 0.0% |
| Distributable reserves | 133 | €79,995 | €79,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,591 | -€204,353 | -€27,763 | -15.7% |
| Amounts payable | 17/49 | €184,958 | €213,289 | +€28,331 | +15.3% |
| Amounts payable after more than one year | 17 | €172,583 | €172,583 | = | 0.0% |
| Other amounts payable | 178/9 | €172,583 | €172,583 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,375 | €40,307 | +€27,931 | +225.7% |
| Trade debts | 44 | €4,838 | €3,135 | -€1,702 | -35.2% |
| Suppliers | 440/4 | €4,838 | €3,135 | -€1,702 | -35.2% |
| Taxes, remuneration and social security | 45 | €0 | €11,162 | +€11,162 | |
| Taxes | 450/3 | €0 | €11,162 | +€11,162 | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €7,538 | €26,010 | +€18,472 | +245.1% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Turnover | 70 | - | €84,800 | +€84,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €81,953 | +€81,953 | |
| Remuneration, social security and pensions | 62 | €31,703 | €0 | -€31,703 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,927 | €21,480 | -€16,447 | -43.4% |
| Other operating charges | 640/8 | €5,002 | €5,230 | +€227 | +4.5% |
| Gross operating margin | 9900 | -€35,593 | €4,476 | +€40,069 | |
| Operating profit (loss) | 9901 | -€110,226 | -€22,234 | +€87,992 | +79.8% |
| Financial income | 75/76B | €1 | €9 | +€8 | +612.6% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +612.6% |
| Financial charges | 65/66B | €2,329 | €1,850 | -€478 | -20.5% |
| Recurring financial charges | 65 | €2,329 | €1,850 | -€478 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€112,553 | -€24,075 | +€88,478 | +78.6% |
| Income taxes | 67/77 | €395 | €3,688 | +€3,292 | +832.9% |
| Profit (loss) for the period | 9904 | -€112,948 | -€27,763 | +€85,186 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€112,948 | -€27,763 | +€85,186 | +75.4% |
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 3 October 2026 via checked.be.