SBSS: 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.
SBSS
Largest movements
- Cash +€41,661
up €41,661 (+640.6%), from €6,504 to €48,165
mainly Net result for the year (+€29,860) and Tax, wage and social debts (+€22,689)
- Tangible fixed assets +€14,149
up €14,149 (+478.2%), from €2,959 to €17,108
of which Other tangible fixed assets: +€8,587
- Receivables within one year -€6,305
down €6,305 (-64.3%), from €9,799 to €3,494
of which Trade receivables: -€7,466
- Stocks and contracts +€5,158
up €5,158 (+340.9%), from €1,513 to €6,671
- Profit (loss) carried forward +€29,860
up €29,860 (+722.0%), from €4,136 to €33,996
- Tax, wage and social debts +€22,689
up €22,689 (+1894.4%), from €1,198 to €23,887
of which Remuneration and social security: +€14,920
- Trade debts +€6,269
up €6,269 (+135.0%), from €4,644 to €10,914
- Other debts -€4,312
down €4,312 (-43.8%), from €9,836 to €5,523
- Gross operating margin +€57,651
up €57,651 (+774.2%), from €7,446 to €65,097
- Staff costs +€15,283
up €15,283 (+1662.3%), from €919 to €16,202
- Other operating charges +€7,158
up €7,158 (+883.6%), from €810 to €7,968
- Taxes +€6,735
up €6,735 (+651.4%), from €1,034 to €7,769
- Depreciation +€2,125
up €2,125 (+480.5%), from €442 to €2,568
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 | €21,814 | €76,320 | +€54,506 | +249.9% |
| Formation expenses | 20 | €1,039 | €806 | -€232 | -22.4% |
| Fixed assets | 21/28 | €2,959 | €17,108 | +€14,149 | +478.2% |
| Tangible fixed assets | 22/27 | €2,959 | €17,108 | +€14,149 | +478.2% |
| Furniture and vehicles | 24 | €2,959 | €8,521 | +€5,562 | +188.0% |
| Other tangible fixed assets | 26 | - | €8,587 | +€8,587 | |
| Current assets | 29/58 | €17,816 | €58,405 | +€40,589 | +227.8% |
| Stocks and contracts in progress | 3 | €1,513 | €6,671 | +€5,158 | +340.9% |
| Stocks | 30/36 | €1,513 | €6,671 | +€5,158 | +340.9% |
| Amounts receivable within one year | 40/41 | €9,799 | €3,494 | -€6,305 | -64.3% |
| Trade receivables | 40 | €8,407 | €942 | -€7,466 | -88.8% |
| Other amounts receivable | 41 | €1,392 | €2,552 | +€1,161 | +83.4% |
| Cash at bank and in hand | 54/58 | €6,504 | €48,165 | +€41,661 | +640.6% |
| Deferred charges and accrued income | 490/1 | - | €74 | +€74 | |
| Total equity and liabilities | 10/49 | €21,814 | €76,320 | +€54,506 | +249.9% |
| Equity | 10/15 | €6,136 | €35,996 | +€29,860 | +486.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,136 | €33,996 | +€29,860 | +722.0% |
| Amounts payable | 17/49 | €15,678 | €40,324 | +€24,646 | +157.2% |
| Amounts payable within one year | 42/48 | €15,678 | €40,324 | +€24,646 | +157.2% |
| Trade debts | 44 | €4,644 | €10,914 | +€6,269 | +135.0% |
| Suppliers | 440/4 | €4,644 | €10,914 | +€6,269 | +135.0% |
| Taxes, remuneration and social security | 45 | €1,198 | €23,887 | +€22,689 | +1894.4% |
| Taxes | 450/3 | €1,034 | €8,803 | +€7,769 | +751.4% |
| Remuneration and social security | 454/9 | €164 | €15,084 | +€14,920 | +9110.8% |
| Other amounts payable | 47/48 | €9,836 | €5,523 | -€4,312 | -43.8% |
| Remuneration, social security and pensions | 62 | €919 | €16,202 | +€15,283 | +1662.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €2,568 | +€2,125 | +480.5% |
| Other operating charges | 640/8 | €810 | €7,968 | +€7,158 | +883.6% |
| Gross operating margin | 9900 | €7,446 | €65,097 | +€57,651 | +774.2% |
| Operating profit (loss) | 9901 | €5,274 | €38,358 | +€33,084 | +627.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €105 | €729 | +€624 | +597.5% |
| Recurring financial charges | 65 | €105 | €729 | +€624 | +597.5% |
| Profit (loss) for the period before taxes | 9903 | €5,170 | €37,629 | +€32,459 | +627.9% |
| Income taxes | 67/77 | €1,034 | €7,769 | +€6,735 | +651.4% |
| Profit (loss) for the period | 9904 | €4,136 | €29,860 | +€25,724 | +622.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,136 | €29,860 | +€25,724 | +622.0% |
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.