SBM Consult: what changed
Two financial 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.
SBM Consult
Largest movements
- Cash +€9,889
up €9,889 (+30.1%), from €32,889 to €42,777
mainly Receivables within one year (+€8,941) and Trade debts (+€4,420)
- Receivables within one year -€8,941
down €8,941 (-41.9%), from €21,315 to €12,375
of which Other amounts receivable: -€7,249
- Tax, wage and social debts -€5,420
down €5,420 (-45.5%), from €11,902 to €6,482
- Trade debts +€4,420
up €4,420 (+95.0%), from €4,654 to €9,073
- Profit (loss) carried forward +€964
up €964 (+2.6%), from €36,812 to €37,776
- Gross operating margin -€33,483
down €33,483 (-81.1%), from €41,294 to €7,811
- Taxes -€6,521
down €6,521 (-79.7%), from €8,185 to €1,664
- Other operating charges +€497
up €497 (+78.8%), from €631 to €1,128
- Financial charges -€438
down €438 (-13.9%), from €3,156 to €2,718
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 | €55,367 | €55,652 | +€284 | +0.5% |
| Fixed assets | 21/28 | €1,004 | €500 | -€504 | -50.2% |
| Tangible fixed assets | 22/27 | €1,004 | €500 | -€504 | -50.2% |
| Furniture and vehicles | 24 | €1,004 | €500 | -€504 | -50.2% |
| Current assets | 29/58 | €54,364 | €55,152 | +€788 | +1.5% |
| Amounts receivable within one year | 40/41 | €21,315 | €12,375 | -€8,941 | -41.9% |
| Trade receivables | 40 | €14,066 | €12,375 | -€1,691 | -12.0% |
| Other amounts receivable | 41 | €7,249 | - | -€7,249 | |
| Cash at bank and in hand | 54/58 | €32,889 | €42,777 | +€9,889 | +30.1% |
| Deferred charges and accrued income | 490/1 | €160 | - | -€160 | |
| Total equity and liabilities | 10/49 | €55,367 | €55,652 | +€284 | +0.5% |
| Equity | 10/15 | €38,812 | €39,776 | +€964 | +2.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,812 | €37,776 | +€964 | +2.6% |
| Amounts payable | 17/49 | €16,556 | €15,876 | -€680 | -4.1% |
| Amounts payable within one year | 42/48 | €16,556 | €15,876 | -€680 | -4.1% |
| Trade debts | 44 | €4,654 | €9,073 | +€4,420 | +95.0% |
| Suppliers | 440/4 | €4,654 | €9,073 | +€4,420 | +95.0% |
| Taxes, remuneration and social security | 45 | €11,902 | €6,482 | -€5,420 | -45.5% |
| Taxes | 450/3 | €11,902 | €6,482 | -€5,420 | -45.5% |
| Other amounts payable | 47/48 | - | €320 | +€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504 | €504 | -€0 | 0.0% |
| Other operating charges | 640/8 | €631 | €1,128 | +€497 | +78.8% |
| Gross operating margin | 9900 | €41,294 | €7,811 | -€33,483 | -81.1% |
| Operating profit (loss) | 9901 | €40,159 | €6,179 | -€33,980 | -84.6% |
| Financial income | 75/76B | €64 | - | -€64 | |
| Recurring financial income | 75 | €64 | - | -€64 | |
| Financial charges | 65/66B | €3,156 | €2,718 | -€438 | -13.9% |
| Recurring financial charges | 65 | €3,156 | €2,718 | -€438 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €37,068 | €3,461 | -€33,606 | -90.7% |
| Income taxes | 67/77 | €8,185 | €1,664 | -€6,521 | -79.7% |
| Profit (loss) for the period | 9904 | €28,883 | €1,797 | -€27,085 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,883 | €1,797 | -€27,085 | -93.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.