SBO 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.
SBO CONSULT
Largest movements
- Cash +€419
up €419 (+11297.6%), from €4 to €423
mainly Debts after one year (+€14,292)
- Receivables within one year +€378
up €378 (+381.6%), from €99 to €477
- Deferred charges and accrued income +€95
up €95 (+13.3%), from €715 to €810
- Debts after one year +€14,292
up €14,292 (+81.6%), from €17,516 to €31,808
- Profit (loss) carried forward -€12,785
down €12,785 (-71.8%), from -€17,811 to -€30,597
- Trade debts -€613
down €613 (-100.0%), from €613 to €0
- Gross operating margin +€5,050
up €5,050 (+35.2%), from -€14,365 to -€9,315
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 | €818 | €1,711 | +€893 | +109.2% |
| Current assets | 29/58 | €818 | €1,711 | +€893 | +109.2% |
| Amounts receivable within one year | 40/41 | €99 | €477 | +€378 | +381.6% |
| Other amounts receivable | 41 | €99 | €477 | +€378 | +381.6% |
| Cash at bank and in hand | 54/58 | €4 | €423 | +€419 | +11297.6% |
| Deferred charges and accrued income | 490/1 | €715 | €810 | +€95 | +13.3% |
| Total equity and liabilities | 10/49 | €818 | €1,711 | +€893 | +109.2% |
| Equity | 10/15 | -€17,311 | -€30,097 | -€12,785 | -73.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,811 | -€30,597 | -€12,785 | -71.8% |
| Amounts payable | 17/49 | €18,129 | €31,808 | +€13,678 | +75.4% |
| Amounts payable after more than one year | 17 | €17,516 | €31,808 | +€14,292 | +81.6% |
| Other amounts payable | 178/9 | €17,516 | €31,808 | +€14,292 | +81.6% |
| Amounts payable within one year | 42/48 | €613 | €0 | -€613 | -100.0% |
| Trade debts | 44 | €613 | €0 | -€613 | -100.0% |
| Suppliers | 440/4 | €613 | €0 | -€613 | -100.0% |
| Other operating charges | 640/8 | €1,053 | €1,185 | +€132 | +12.6% |
| Gross operating margin | 9900 | -€14,365 | -€9,315 | +€5,050 | +35.2% |
| Operating profit (loss) | 9901 | -€15,418 | -€10,501 | +€4,917 | +31.9% |
| Financial charges | 65/66B | €2,393 | €2,285 | -€109 | -4.5% |
| Recurring financial charges | 65 | €2,393 | €2,285 | -€109 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,811 | -€12,785 | +€5,026 | +28.2% |
| Profit (loss) for the period | 9904 | -€17,811 | -€12,785 | +€5,026 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,811 | -€12,785 | +€5,026 | +28.2% |
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 9 October 2026 via checked.be.