SbrickS: 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.
SbrickS
Largest movements
- Current investments +€950,396
up €950,396 (+359739.5%), from €264 to €950,660
- Tangible fixed assets -€639,404
down €639,404 (-46.8%), from €1.4m to €726,237
of which Land and buildings: -€638,078
- Stocks and contracts -€308,089
down €308,089 (-72.0%), from €428,089 to €120,000
- Cash -€242,788
down €242,788 (-69.7%), from €348,519 to €105,731
mainly Current investments (-€950,396) and Debts after one year (-€392,499)
- Debts after one year -€392,499
down €392,499 (-44.8%), from €875,462 to €482,963
of which Other amounts payable: -€280,000
- Short-term financial debts -€360,000
no longer reported in 2024 (was €360,000)
- Reserves +€347,656
up €347,656 (+85.3%), from €407,564 to €755,220
- Profit (loss) carried forward +€183,619
no longer reported in 2024 (was -€183,619)
- Current portion of long-term debt -€50,000
no longer reported in 2024 (was €50,000)
- Gross operating margin +€739,284
up €739,284 (+619.2%), from €119,401 to €858,684
- Taxes +€185,249
up €185,249 (+66160453.6%), from €0 to €185,250
- Financial charges +€26,591
up €26,591 (+54.1%), from €49,168 to €75,759
- Other operating charges -€26,187
down €26,187 (-66.0%), from €39,692 to €13,505
- Depreciation -€14,632
down €14,632 (-21.9%), from €66,870 to €52,238
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,154,842 | €1,933,506 | -€221,337 | -10.3% |
| Fixed assets | 21/28 | €1,366,049 | €726,237 | -€639,812 | -46.8% |
| Tangible fixed assets | 22/27 | €1,365,641 | €726,237 | -€639,404 | -46.8% |
| Land and buildings | 22 | €1,364,315 | €726,237 | -€638,078 | -46.8% |
| Furniture and vehicles | 24 | €1,326 | - | -€1,326 | |
| Financial fixed assets | 28 | €408 | - | -€408 | |
| Current assets | 29/58 | €788,793 | €1,207,269 | +€418,476 | +53.1% |
| Stocks and contracts in progress | 3 | €428,089 | €120,000 | -€308,089 | -72.0% |
| Stocks | 30/36 | €428,089 | €120,000 | -€308,089 | -72.0% |
| Amounts receivable within one year | 40/41 | €9,702 | €29,650 | +€19,948 | +205.6% |
| Trade receivables | 40 | €9,702 | - | -€9,702 | |
| Other amounts receivable | 41 | - | €29,650 | +€29,650 | |
| Current investments | 50/53 | €264 | €950,660 | +€950,396 | +359739.5% |
| Cash at bank and in hand | 54/58 | €348,519 | €105,731 | -€242,788 | -69.7% |
| Deferred charges and accrued income | 490/1 | €2,219 | €1,228 | -€991 | -44.7% |
| Total equity and liabilities | 10/49 | €2,154,842 | €1,933,506 | -€221,337 | -10.3% |
| Equity | 10/15 | €842,545 | €1,373,820 | +€531,275 | +63.1% |
| Contributions | 10/11 | €618,600 | €618,600 | = | 0.0% |
| Reserves | 13 | €407,564 | €755,220 | +€347,656 | +85.3% |
| Distributable reserves | 133 | €407,564 | €755,220 | +€347,656 | +85.3% |
| Profit (loss) carried forward | 14 | -€183,619 | - | +€183,619 | |
| Amounts payable | 17/49 | €1,312,297 | €559,685 | -€752,612 | -57.4% |
| Amounts payable after more than one year | 17 | €875,462 | €482,963 | -€392,499 | -44.8% |
| Financial debts | 170/4 | €112,499 | - | -€112,499 | |
| Other amounts payable | 178/9 | €762,963 | €482,963 | -€280,000 | -36.7% |
| Amounts payable within one year | 42/48 | €429,535 | €66,451 | -€363,084 | -84.5% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | - | -€50,000 | |
| Financial debts | 43 | €360,000 | - | -€360,000 | |
| Credit institutions | 430/8 | €360,000 | - | -€360,000 | |
| Trade debts | 44 | €1,148 | €1,678 | +€529 | +46.1% |
| Suppliers | 440/4 | €1,148 | €1,678 | +€529 | +46.1% |
| Taxes, remuneration and social security | 45 | €8,971 | €53,343 | +€44,373 | +494.6% |
| Taxes | 450/3 | €8,971 | €53,343 | +€44,373 | +494.6% |
| Other amounts payable | 47/48 | €9,416 | €11,430 | +€2,015 | +21.4% |
| Accrued charges and deferred income | 492/3 | €7,300 | €10,272 | +€2,971 | +40.7% |
| Remuneration, social security and pensions | 62 | €1,244 | €1,222 | -€21 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,870 | €52,238 | -€14,632 | -21.9% |
| Other operating charges | 640/8 | €39,692 | €13,505 | -€26,187 | -66.0% |
| Gross operating margin | 9900 | €119,401 | €858,684 | +€739,284 | +619.2% |
| Operating profit (loss) | 9901 | €11,595 | €791,718 | +€780,123 | +6728.2% |
| Financial income | 75/76B | €3 | €565 | +€562 | +17135.1% |
| Recurring financial income | 75 | €3 | €565 | +€562 | +17135.1% |
| Financial charges | 65/66B | €49,168 | €75,759 | +€26,591 | +54.1% |
| Recurring financial charges | 65 | €49,168 | €75,759 | +€26,591 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | -€37,570 | €716,525 | +€754,095 | |
| Income taxes | 67/77 | €0 | €185,250 | +€185,249 | +66160453.6% |
| Profit (loss) for the period | 9904 | -€37,570 | €531,275 | +€568,845 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,570 | €531,275 | +€568,845 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.