SBMH-Technics: 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.
SBMH-Technics
Largest movements
- Receivables within one year +€30,710
up €30,710 (+136.2%), from €22,541 to €53,251
of which Other amounts receivable: +€46,512
- Tangible fixed assets -€17,911
down €17,911 (-96.2%), from €18,627 to €716
of which Furniture and vehicles: -€18,627
- Cash -€7,734
down €7,734 (-33.6%), from €23,000 to €15,266
mainly Contributions, distributions and other (-€38,213) and Receivables within one year (-€30,710)
- Financial fixed assets +€4,860
new in 2025: €4,860
- Other debts +€32,713
up €32,713 (+594.8%), from €5,500 to €38,213
- Profit (loss) carried forward -€27,370
down €27,370 (-98.2%), from €27,861 to €491
- Short-term financial debts -€6,509
no longer reported in 2025 (was €6,509)
- Tax, wage and social debts +€5,920
up €5,920 (+51.6%), from €11,465 to €17,385
- Trade debts +€5,729
up €5,729 (+120.0%), from €4,775 to €10,504
- Gross operating margin -€16,605
down €16,605 (-31.3%), from €53,046 to €36,440
- Other operating charges +€10,383
up €10,383 (+261.8%), from €3,966 to €14,349
- Depreciation -€3,015
down €3,015 (-89.4%), from €3,373 to €358
- Taxes -€2,300
down €2,300 (-31.5%), from €7,300 to €5,000
- Financial charges +€1,302
up €1,302 (+25.8%), from €5,045 to €6,348
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 | €64,167 | €74,092 | +€9,925 | +15.5% |
| Fixed assets | 21/28 | €18,627 | €5,576 | -€13,051 | -70.1% |
| Tangible fixed assets | 22/27 | €18,627 | €716 | -€17,911 | -96.2% |
| Plant, machinery and equipment | 23 | - | €716 | +€716 | |
| Furniture and vehicles | 24 | €18,627 | - | -€18,627 | |
| Financial fixed assets | 28 | - | €4,860 | +€4,860 | |
| Current assets | 29/58 | €45,540 | €68,517 | +€22,977 | +50.5% |
| Amounts receivable within one year | 40/41 | €22,541 | €53,251 | +€30,710 | +136.2% |
| Trade receivables | 40 | €16,257 | €456 | -€15,802 | -97.2% |
| Other amounts receivable | 41 | €6,283 | €52,795 | +€46,512 | +740.2% |
| Cash at bank and in hand | 54/58 | €23,000 | €15,266 | -€7,734 | -33.6% |
| Total equity and liabilities | 10/49 | €64,167 | €74,092 | +€9,925 | +15.5% |
| Equity | 10/15 | €35,361 | €7,991 | -€27,370 | -77.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,861 | €491 | -€27,370 | -98.2% |
| Amounts payable | 17/49 | €28,806 | €66,102 | +€37,296 | +129.5% |
| Amounts payable after more than one year | 17 | €557 | - | -€557 | |
| Financial debts | 170/4 | €557 | - | -€557 | |
| Amounts payable within one year | 42/48 | €28,248 | €66,102 | +€37,853 | +134.0% |
| Financial debts | 43 | €6,509 | - | -€6,509 | |
| Other loans | 439 | €6,509 | - | -€6,509 | |
| Trade debts | 44 | €4,775 | €10,504 | +€5,729 | +120.0% |
| Suppliers | 440/4 | €4,775 | €10,504 | +€5,729 | +120.0% |
| Taxes, remuneration and social security | 45 | €11,465 | €17,385 | +€5,920 | +51.6% |
| Taxes | 450/3 | €11,465 | €17,385 | +€5,920 | +51.6% |
| Other amounts payable | 47/48 | €5,500 | €38,213 | +€32,713 | +594.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,373 | €358 | -€3,015 | -89.4% |
| Other operating charges | 640/8 | €3,966 | €14,349 | +€10,383 | +261.8% |
| Gross operating margin | 9900 | €53,046 | €36,440 | -€16,605 | -31.3% |
| Operating profit (loss) | 9901 | €45,706 | €21,734 | -€23,973 | -52.4% |
| Financial income | 75/76B | €0 | €456 | +€456 | +253072.2% |
| Recurring financial income | 75 | €0 | €456 | +€456 | +253072.2% |
| Financial charges | 65/66B | €5,045 | €6,348 | +€1,302 | +25.8% |
| Recurring financial charges | 65 | €5,045 | €6,348 | +€1,302 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €40,661 | €15,842 | -€24,819 | -61.0% |
| Income taxes | 67/77 | €7,300 | €5,000 | -€2,300 | -31.5% |
| Profit (loss) for the period | 9904 | €33,361 | €10,842 | -€22,519 | -67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,361 | €10,842 | -€22,519 | -67.5% |
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 4 October 2026 via checked.be.