SdB CONSULTING: 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.
SdB CONSULTING
Largest movements
- Receivables within one year +€3,061
up €3,061 (+15.2%), from €20,160 to €23,220
of which Other amounts receivable: +€3,250
- Cash -€1,272
down €1,272 (-65.8%), from €1,931 to €660
mainly Receivables within one year (-€3,061) and Tax, wage and social debts (-€200)
- Profit (loss) carried forward +€1,989
up €1,989 (+19.5%), from -€10,185 to -€8,196
- Gross operating margin -€5,573
down €5,573 (-80.8%), from €6,894 to €1,321
- Financial income +€142
up €142 (+13.9%), from €1,020 to €1,162
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.
Derived cash bridge
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 | €22,091 | €23,880 | +€1,789 | +8.1% |
| Current assets | 29/58 | €22,091 | €23,880 | +€1,789 | +8.1% |
| Amounts receivable within one year | 40/41 | €20,160 | €23,220 | +€3,061 | +15.2% |
| Trade receivables | 40 | €189 | - | -€189 | |
| Other amounts receivable | 41 | €19,971 | €23,220 | +€3,250 | +16.3% |
| Cash at bank and in hand | 54/58 | €1,931 | €660 | -€1,272 | -65.8% |
| Total equity and liabilities | 10/49 | €22,091 | €23,880 | +€1,789 | +8.1% |
| Equity | 10/15 | €21,044 | €23,033 | +€1,989 | +9.5% |
| Contributions | 10/11 | €31,130 | €31,130 | = | 0.0% |
| Reserves | 13 | €99 | €99 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99 | €99 | = | 0.0% |
| Reserves not available under the articles | 1311 | €99 | €99 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,185 | -€8,196 | +€1,989 | +19.5% |
| Amounts payable | 17/49 | €1,047 | €847 | -€200 | -19.1% |
| Amounts payable within one year | 42/48 | €1,047 | €847 | -€200 | -19.1% |
| Trade debts | 44 | €847 | €847 | = | 0.0% |
| Suppliers | 440/4 | €847 | €847 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €200 | - | -€200 | |
| Taxes | 450/3 | €200 | - | -€200 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,894 | €1,321 | -€5,573 | -80.8% |
| Operating profit (loss) | 9901 | €6,507 | €921 | -€5,585 | -85.8% |
| Financial income | 75/76B | €1,020 | €1,162 | +€142 | +13.9% |
| Recurring financial income | 75 | €1,020 | €1,162 | +€142 | +13.9% |
| Financial charges | 65/66B | €103 | €97 | -€6 | -5.9% |
| Recurring financial charges | 65 | €103 | €97 | -€6 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €7,424 | €1,987 | -€5,437 | -73.2% |
| Income taxes | 67/77 | €25 | -€2 | -€27 | |
| Profit (loss) for the period | 9904 | €7,399 | €1,989 | -€5,410 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,399 | €1,989 | -€5,410 | -73.1% |
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 19 October 2026 via checked.be.