SBKiné: 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.
SBKiné
Largest movements
- Receivables within one year +€26,221
up €26,221 (+1177.1%), from €2,228 to €28,449
of which Other amounts receivable: +€21,848
- Cash -€21,349
down €21,349 (-63.8%), from €33,451 to €12,102
mainly Receivables within one year (-€26,221) and Other debts (-€14,210)
- Tangible fixed assets -€3,975
down €3,975 (-32.6%), from €12,194 to €8,219
of which Other tangible fixed assets: -€2,246
- Other debts -€14,210
down €14,210 (-100.0%), from €14,210 to €0
- Reserves +€10,894
up €10,894 (+203.7%), from €5,347 to €16,241
of which Distributable reserves: +€10,894
- Trade debts +€3,852
up €3,852 (+67.7%), from €5,688 to €9,539
- Tax, wage and social debts +€661
up €661 (+17.7%), from €3,730 to €4,390
of which Taxes: +€661
- Short-term financial debts -€612
down €612 (-100.0%), from €612 to €0
- Gross operating margin +€12,023
up €12,023 (+145.6%), from €8,260 to €20,283
- Taxes +€2,908
up €2,908 (+376.5%), from €772 to €3,680
- Financial charges -€666
down €666 (-26.7%), from €2,496 to €1,830
- Depreciation +€599
up €599 (+17.7%), from €3,376 to €3,975
- Financial income +€596
new in 2025: €596
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 | €48,187 | €48,771 | +€584 | +1.2% |
| Fixed assets | 21/28 | €12,194 | €8,219 | -€3,975 | -32.6% |
| Tangible fixed assets | 22/27 | €12,194 | €8,219 | -€3,975 | -32.6% |
| Furniture and vehicles | 24 | €4,520 | €2,791 | -€1,729 | -38.3% |
| Other tangible fixed assets | 26 | €7,675 | €5,428 | -€2,246 | -29.3% |
| Current assets | 29/58 | €35,992 | €40,551 | +€4,559 | +12.7% |
| Amounts receivable within one year | 40/41 | €2,228 | €28,449 | +€26,221 | +1177.1% |
| Trade receivables | 40 | - | €4,373 | +€4,373 | |
| Other amounts receivable | 41 | €2,228 | €24,076 | +€21,848 | +980.8% |
| Cash at bank and in hand | 54/58 | €33,451 | €12,102 | -€21,349 | -63.8% |
| Deferred charges and accrued income | 490/1 | €314 | €0 | -€314 | -100.0% |
| Total equity and liabilities | 10/49 | €48,187 | €48,771 | +€584 | +1.2% |
| Equity | 10/15 | €23,947 | €34,841 | +€10,894 | +45.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,347 | €16,241 | +€10,894 | +203.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,487 | €14,381 | +€10,894 | +312.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €24,240 | €13,929 | -€10,310 | -42.5% |
| Amounts payable within one year | 42/48 | €24,240 | €13,929 | -€10,310 | -42.5% |
| Financial debts | 43 | €612 | €0 | -€612 | -100.0% |
| Credit institutions | 430/8 | €612 | €0 | -€612 | -100.0% |
| Trade debts | 44 | €5,688 | €9,539 | +€3,852 | +67.7% |
| Suppliers | 440/4 | €5,688 | €9,539 | +€3,852 | +67.7% |
| Taxes, remuneration and social security | 45 | €3,730 | €4,390 | +€661 | +17.7% |
| Taxes | 450/3 | €3,730 | €4,390 | +€661 | +17.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,210 | €0 | -€14,210 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,376 | €3,975 | +€599 | +17.7% |
| Other operating charges | 640/8 | €360 | €500 | +€140 | +39.0% |
| Gross operating margin | 9900 | €8,260 | €20,283 | +€12,023 | +145.6% |
| Operating profit (loss) | 9901 | €4,524 | €15,808 | +€11,284 | +249.4% |
| Financial income | 75/76B | - | €596 | +€596 | |
| Recurring financial income | 75 | - | €596 | +€596 | |
| Financial charges | 65/66B | €2,496 | €1,830 | -€666 | -26.7% |
| Recurring financial charges | 65 | €2,496 | €1,830 | -€666 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €2,028 | €14,574 | +€12,546 | +618.6% |
| Income taxes | 67/77 | €772 | €3,680 | +€2,908 | +376.5% |
| Profit (loss) for the period | 9904 | €1,256 | €10,894 | +€9,638 | +767.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,256 | €10,894 | +€9,638 | +767.5% |
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 6 October 2026 via checked.be.