SBit: 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.
SBit
Largest movements
- Cash +€19,697
up €19,697 (+125.4%), from €15,707 to €35,405
mainly Net result for the year (+€68,899) and Other debts (+€58,674)
- Receivables within one year -€15,193
down €15,193 (-48.8%), from €31,105 to €15,913
- Tangible fixed assets -€8,618
down €8,618 (-21.6%), from €39,981 to €31,363
- Reserves -€59,844
no longer reported in 2025 (was €59,844)
- Other debts +€58,674
up €58,674 (+26670.0%), from €220 to €58,894
- Tax, wage and social debts -€3,509
down €3,509 (-14.1%), from €24,887 to €21,378
- Gross operating margin +€15,518
up €15,518 (+19.4%), from €80,006 to €95,524
- Depreciation +€4,800
up €4,800 (+125.7%), from €3,818 to €8,618
- Taxes +€2,016
up €2,016 (+12.9%), from €15,609 to €17,625
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 | €87,986 | €83,904 | -€4,082 | -4.6% |
| Fixed assets | 21/28 | €39,981 | €31,363 | -€8,618 | -21.6% |
| Tangible fixed assets | 22/27 | €39,981 | €31,363 | -€8,618 | -21.6% |
| Furniture and vehicles | 24 | €39,981 | €31,363 | -€8,618 | -21.6% |
| Current assets | 29/58 | €48,005 | €52,541 | +€4,536 | +9.4% |
| Amounts receivable within one year | 40/41 | €31,105 | €15,913 | -€15,193 | -48.8% |
| Trade receivables | 40 | €31,105 | €15,913 | -€15,193 | -48.8% |
| Cash at bank and in hand | 54/58 | €15,707 | €35,405 | +€19,697 | +125.4% |
| Deferred charges and accrued income | 490/1 | €1,192 | €1,224 | +€31 | +2.6% |
| Total equity and liabilities | 10/49 | €87,986 | €83,904 | -€4,082 | -4.6% |
| Equity | 10/15 | €62,844 | €3,000 | -€59,844 | -95.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,844 | - | -€59,844 | |
| Distributable reserves | 133 | €59,844 | - | -€59,844 | |
| Amounts payable | 17/49 | €25,141 | €80,904 | +€55,763 | +221.8% |
| Amounts payable within one year | 42/48 | €25,141 | €80,904 | +€55,763 | +221.8% |
| Trade debts | 44 | €34 | €632 | +€598 | +1740.6% |
| Suppliers | 440/4 | €34 | €632 | +€598 | +1740.6% |
| Taxes, remuneration and social security | 45 | €24,887 | €21,378 | -€3,509 | -14.1% |
| Taxes | 450/3 | €24,887 | €21,378 | -€3,509 | -14.1% |
| Other amounts payable | 47/48 | €220 | €58,894 | +€58,674 | +26670.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,818 | €8,618 | +€4,800 | +125.7% |
| Other operating charges | 640/8 | €377 | €329 | -€48 | -12.8% |
| Gross operating margin | 9900 | €80,006 | €95,524 | +€15,518 | +19.4% |
| Operating profit (loss) | 9901 | €75,811 | €86,577 | +€10,766 | +14.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €358 | €55 | -€303 | -84.5% |
| Recurring financial charges | 65 | €358 | €55 | -€303 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | €75,453 | €86,524 | +€11,071 | +14.7% |
| Income taxes | 67/77 | €15,609 | €17,625 | +€2,016 | +12.9% |
| Profit (loss) for the period | 9904 | €59,844 | €68,899 | +€9,054 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,844 | €68,899 | +€9,054 | +15.1% |
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 8 October 2026 via checked.be.