SBMDCONSULTING: 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.
SBMDCONSULTING
Largest movements
- Cash -€134,998
down €134,998 (-53.6%), from €251,853 to €116,856
mainly Net result for the year (-€66,097) and Trade debts (-€47,484)
- Profit (loss) carried forward -€62,740
down €62,740 (-129%), from -€48,799 to -€111,540
- Trade debts -€47,484
down €47,484 (-56.2%), from €84,530 to €37,046
- Other debts -€30,244
down €30,244 (-99.1%), from €30,508 to €264
- Gross operating margin -€485,035
down €485,035, from €439,856 to -€45,180
- Other operating charges -€94,074
down €94,074 (-98.2%), from €95,775 to €1,701
- Financial charges -€6,517
down €6,517 (-93.7%), from €6,953 to €436
- Depreciation +€4,743
up €4,743 (+128%), from €3,708 to €8,450
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 | €447,153 | €304,286 | -€142,867 | -32.0% |
| Fixed assets | 21/28 | €190,383 | €186,841 | -€3,542 | -1.9% |
| Tangible fixed assets | 22/27 | €190,383 | €186,841 | -€3,542 | -1.9% |
| Land and buildings | 22 | €187,328 | €183,724 | -€3,604 | -1.9% |
| Plant, machinery and equipment | 23 | - | €1,217 | +€1,217 | |
| Furniture and vehicles | 24 | €3,055 | €1,899 | -€1,155 | -37.8% |
| Current assets | 29/58 | €256,770 | €117,445 | -€139,325 | -54.3% |
| Amounts receivable within one year | 40/41 | €2,026 | €590 | -€1,436 | -70.9% |
| Other amounts receivable | 41 | €2,026 | €590 | -€1,436 | -70.9% |
| Cash at bank and in hand | 54/58 | €251,853 | €116,856 | -€134,998 | -53.6% |
| Deferred charges and accrued income | 490/1 | €2,891 | - | -€2,891 | |
| Total equity and liabilities | 10/49 | €447,153 | €304,286 | -€142,867 | -32.0% |
| Equity | 10/15 | €240,452 | €174,381 | -€66,071 | -27.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €276,851 | €273,520 | -€3,330 | -1.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €274,991 | €271,660 | -€3,330 | -1.2% |
| Profit (loss) carried forward | 14 | -€48,799 | -€111,540 | -€62,740 | -129% |
| Provisions and deferred taxes | 16 | €91,664 | €90,553 | -€1,110 | -1.2% |
| Deferred taxes | 168 | €91,664 | €90,553 | -€1,110 | -1.2% |
| Amounts payable | 17/49 | €115,038 | €39,352 | -€75,686 | -65.8% |
| Amounts payable within one year | 42/48 | €115,038 | €39,352 | -€75,686 | -65.8% |
| Trade debts | 44 | €84,530 | €37,046 | -€47,484 | -56.2% |
| Suppliers | 440/4 | €84,530 | €37,046 | -€47,484 | -56.2% |
| Taxes, remuneration and social security | 45 | - | €2,042 | +€2,042 | |
| Taxes | 450/3 | - | €2,042 | +€2,042 | |
| Other amounts payable | 47/48 | €30,508 | €264 | -€30,244 | -99.1% |
| Non-recurring operating income | 76A | €491,797 | - | -€491,797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,708 | €8,450 | +€4,743 | +128% |
| Other operating charges | 640/8 | €95,775 | €1,701 | -€94,074 | -98.2% |
| Non-recurring operating charges | 66A | €1,770 | €11,415 | +€9,645 | +545% |
| Gross operating margin | 9900 | €439,856 | -€45,180 | -€485,035 | |
| Operating profit (loss) | 9901 | €338,602 | -€66,746 | -€405,349 | |
| Financial income | 75/76B | €109 | €1 | -€108 | -98.9% |
| Recurring financial income | 75 | €109 | €1 | -€108 | -98.9% |
| Financial charges | 65/66B | €6,953 | €436 | -€6,517 | -93.7% |
| Recurring financial charges | 65 | €6,953 | €436 | -€6,517 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | €331,759 | -€67,181 | -€398,939 | |
| Transfer from deferred taxes | 780 | €303 | €1,084 | +€781 | +258% |
| Transfer to deferred taxes | 680 | €91,966 | - | -€91,966 | |
| Profit (loss) for the period | 9904 | €240,095 | -€66,097 | -€306,192 | |
| Transfer from tax-exempt reserves | 789 | €909 | €3,253 | +€2,344 | +258% |
| Transfer to tax-exempt reserves | 689 | €275,899 | - | -€275,899 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,896 | -€62,844 | -€27,948 | -80.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.