SBPsy: 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.
SBPsy
Largest movements
- Receivables within one year +€56,055
up €56,055 (+30.7%), from €182,487 to €238,542
- Cash +€47,083
up €47,083 (+18.1%), from €260,475 to €307,558
mainly Net result for the year (+€115,302) and Depreciation (+€11,528)
- Deferred charges and accrued income +€13,287
up €13,287 (+182.6%), from €7,276 to €20,563
- Tangible fixed assets -€11,528
down €11,528 (-23.1%), from €49,958 to €38,430
- Profit (loss) carried forward +€115,302
up €115,302 (+24.6%), from €468,620 to €583,922
- Tax, wage and social debts -€10,406
down €10,406 (-93.6%), from €11,116 to €710
- Financial income +€10,659
up €10,659 (+405.6%), from €2,628 to €13,287
- Gross operating margin +€5,927
up €5,927 (+3.9%), from €150,878 to €156,805
- Depreciation +€5,490
up €5,490 (+90.9%), from €6,038 to €11,528
- Taxes +€2,185
up €2,185 (+5.3%), from €41,025 to €43,210
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 | €500,196 | €605,093 | +€104,897 | +21.0% |
| Fixed assets | 21/28 | €49,958 | €38,430 | -€11,528 | -23.1% |
| Tangible fixed assets | 22/27 | €49,958 | €38,430 | -€11,528 | -23.1% |
| Furniture and vehicles | 24 | €49,958 | €38,430 | -€11,528 | -23.1% |
| Current assets | 29/58 | €450,238 | €566,663 | +€116,425 | +25.9% |
| Amounts receivable within one year | 40/41 | €182,487 | €238,542 | +€56,055 | +30.7% |
| Other amounts receivable | 41 | €182,487 | €238,542 | +€56,055 | +30.7% |
| Cash at bank and in hand | 54/58 | €260,475 | €307,558 | +€47,083 | +18.1% |
| Deferred charges and accrued income | 490/1 | €7,276 | €20,563 | +€13,287 | +182.6% |
| Total equity and liabilities | 10/49 | €500,196 | €605,093 | +€104,897 | +21.0% |
| Equity | 10/15 | €489,080 | €604,382 | +€115,302 | +23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €468,620 | €583,922 | +€115,302 | +24.6% |
| Amounts payable | 17/49 | €11,116 | €710 | -€10,406 | -93.6% |
| Amounts payable within one year | 42/48 | €11,116 | €710 | -€10,406 | -93.6% |
| Taxes, remuneration and social security | 45 | €11,116 | €710 | -€10,406 | -93.6% |
| Taxes | 450/3 | €11,116 | €710 | -€10,406 | -93.6% |
| Non-recurring operating income | 76A | - | €2,663 | +€2,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,038 | €11,528 | +€5,490 | +90.9% |
| Gross operating margin | 9900 | €150,878 | €156,805 | +€5,927 | +3.9% |
| Operating profit (loss) | 9901 | €144,840 | €145,277 | +€437 | +0.3% |
| Financial income | 75/76B | €2,628 | €13,287 | +€10,659 | +405.6% |
| Recurring financial income | 75 | €2,628 | €13,287 | +€10,659 | +405.6% |
| Financial charges | 65/66B | €51 | €51 | = | 0.0% |
| Recurring financial charges | 65 | €51 | €51 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €147,417 | €158,513 | +€11,096 | +7.5% |
| Income taxes | 67/77 | €41,025 | €43,210 | +€2,185 | +5.3% |
| Profit (loss) for the period | 9904 | €106,391 | €115,302 | +€8,911 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €106,391 | €115,302 | +€8,911 | +8.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.