SBM Life Science: 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 Life Science
Largest movements
- Receivables within one year -€227,474
down €227,474 (-70.3%), from €323,651 to €96,177
of which Other amounts receivable: -€214,494
- Cash +€140,883
up €140,883 (+460%), from €30,658 to €171,541
mainly Other debts (+€239,453) and Receivables within one year (+€227,474)
- Stocks and contracts -€63,380
down €63,380 (-32.3%), from €196,015 to €132,635
- Financial fixed assets +€7,160
up €7,160 (+325%), from €2,204 to €9,364
- Other debts +€239,453
up €239,453 (+11.5%), from €2.1m to €2.3m
- Trade debts -€218,006
down €218,006 (-53.0%), from €411,172 to €193,166
- Profit (loss) carried forward -€126,723
down €126,723 (-6.1%), from -€2.1m to -€2.2m
- Tax, wage and social debts -€37,534
down €37,534 (-38.6%), from €97,271 to €59,737
of which Taxes: -€37,533
- Turnover -€1.1m
no longer reported in 2025 (was €1.1m)
- Purchases and services -€1.1m
no longer reported in 2025 (was €1.1m)
- Write-downs +€27,853
up €27,853, from -€10,850 to €17,003
- Gross operating margin +€12,405
up €12,405 (+33.3%), from €37,275 to €49,680
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.
Derived cash bridge
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 | €552,530 | €409,719 | -€142,811 | -25.8% |
| Fixed assets | 21/28 | €2,206 | €9,366 | +€7,160 | +325% |
| Intangible fixed assets | 21 | €2 | €2 | = | 0.0% |
| Financial fixed assets | 28 | €2,204 | €9,364 | +€7,160 | +325% |
| Current assets | 29/58 | €550,324 | €400,353 | -€149,971 | -27.3% |
| Stocks and contracts in progress | 3 | €196,015 | €132,635 | -€63,380 | -32.3% |
| Stocks | 30/36 | €196,015 | €132,635 | -€63,380 | -32.3% |
| Amounts receivable within one year | 40/41 | €323,651 | €96,177 | -€227,474 | -70.3% |
| Trade receivables | 40 | €50,677 | €37,697 | -€12,980 | -25.6% |
| Other amounts receivable | 41 | €272,974 | €58,480 | -€214,494 | -78.6% |
| Cash at bank and in hand | 54/58 | €30,658 | €171,541 | +€140,883 | +460% |
| Total equity and liabilities | 10/49 | €552,530 | €409,719 | -€142,811 | -25.8% |
| Equity | 10/15 | -€2,053,648 | -€2,180,371 | -€126,723 | -6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,173 | €8,173 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €8,173 | €8,173 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €8,173 | €8,173 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€2,068,021 | -€2,194,744 | -€126,723 | -6.1% |
| Provisions and deferred taxes | 16 | €18,293 | €18,293 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €18,293 | €18,293 | = | 0.0% |
| Pensions and similar obligations | 160 | €18,293 | €18,293 | = | 0.0% |
| Amounts payable | 17/49 | €2,587,884 | €2,571,797 | -€16,087 | -0.6% |
| Amounts payable within one year | 42/48 | €2,587,884 | €2,571,797 | -€16,087 | -0.6% |
| Trade debts | 44 | €411,172 | €193,166 | -€218,006 | -53.0% |
| Suppliers | 440/4 | €411,172 | €193,166 | -€218,006 | -53.0% |
| Taxes, remuneration and social security | 45 | €97,271 | €59,737 | -€37,534 | -38.6% |
| Taxes | 450/3 | €90,895 | €53,362 | -€37,533 | -41.3% |
| Remuneration and social security | 454/9 | €6,376 | €6,376 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €2,079,441 | €2,318,894 | +€239,453 | +11.5% |
| Turnover | 70 | €1,113,604 | - | -€1.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,077,135 | - | -€1.1m | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,850 | €17,003 | +€27,853 | |
| Other operating charges | 640/8 | €14,487 | €17,493 | +€3,006 | +20.8% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €37,275 | €49,680 | +€12,405 | +33.3% |
| Operating profit (loss) | 9901 | €33,638 | €15,183 | -€18,455 | -54.9% |
| Financial charges | 65/66B | €147,298 | €141,416 | -€5,882 | -4.0% |
| Recurring financial charges | 65 | €147,298 | €141,416 | -€5,882 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€113,660 | -€126,233 | -€12,573 | -11.1% |
| Income taxes | 67/77 | - | €491 | +€491 | |
| Profit (loss) for the period | 9904 | -€113,660 | -€126,723 | -€13,063 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€113,660 | -€126,723 | -€13,063 | -11.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.