SBKS: 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.
SBKS
Largest movements
- Cash +€7,920
new in 2025: €7,920
mainly Net result for the year (+€23,475) and Depreciation (+€700)
- Receivables within one year +€7,524
new in 2025: €7,524
of which Other amounts receivable: +€7,036
- Tangible fixed assets -€700
down €700 (-50.0%), from €1,400 to €700
- Profit (loss) carried forward +€23,475
up €23,475, from -€12,485 to €10,990
- Trade debts -€4,305
down €4,305 (-97.0%), from €4,440 to €135
- Tax, wage and social debts -€2,389
no longer reported in 2025 (was €2,389)
- Other debts -€2,038
down €2,038 (-99.1%), from €2,057 to €18
- Gross operating margin +€19,573
up €19,573 (+115.5%), from €16,953 to €36,527
- Staff costs -€7,754
down €7,754 (-39.1%), from €19,845 to €12,091
- Taxes -€982
no longer reported in 2025 (was €982)
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 | €1,400 | €16,143 | +€14,743 | +1053.1% |
| Fixed assets | 21/28 | €1,400 | €700 | -€700 | -50.0% |
| Tangible fixed assets | 22/27 | €1,400 | €700 | -€700 | -50.0% |
| Plant, machinery and equipment | 23 | €1,400 | €700 | -€700 | -50.0% |
| Current assets | 29/58 | - | €15,443 | +€15,443 | |
| Amounts receivable within one year | 40/41 | - | €7,524 | +€7,524 | |
| Trade receivables | 40 | - | €487 | +€487 | |
| Other amounts receivable | 41 | - | €7,036 | +€7,036 | |
| Cash at bank and in hand | 54/58 | - | €7,920 | +€7,920 | |
| Total equity and liabilities | 10/49 | €1,400 | €16,143 | +€14,743 | +1053.1% |
| Equity | 10/15 | -€7,485 | €15,990 | +€23,475 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,485 | €10,990 | +€23,475 | |
| Amounts payable | 17/49 | €8,885 | €153 | -€8,732 | -98.3% |
| Amounts payable within one year | 42/48 | €8,885 | €153 | -€8,732 | -98.3% |
| Trade debts | 44 | €4,440 | €135 | -€4,305 | -97.0% |
| Suppliers | 440/4 | €4,440 | €135 | -€4,305 | -97.0% |
| Taxes, remuneration and social security | 45 | €2,389 | - | -€2,389 | |
| Taxes | 450/3 | €2,389 | - | -€2,389 | |
| Other amounts payable | 47/48 | €2,057 | €18 | -€2,038 | -99.1% |
| Remuneration, social security and pensions | 62 | €19,845 | €12,091 | -€7,754 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €700 | = | 0.0% |
| Other operating charges | 640/8 | €137 | €62 | -€75 | -54.6% |
| Gross operating margin | 9900 | €16,953 | €36,527 | +€19,573 | +115.5% |
| Operating profit (loss) | 9901 | -€3,728 | €23,673 | +€27,402 | |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €61 | €198 | +€137 | +225.6% |
| Recurring financial charges | 65 | €61 | €198 | +€137 | +225.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,765 | €23,475 | +€27,240 | |
| Income taxes | 67/77 | €982 | - | -€982 | |
| Profit (loss) for the period | 9904 | -€4,747 | €23,475 | +€28,222 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,747 | €23,475 | +€28,222 |
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.