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 -€8,569
down €8,569 (-4.7%), from €181,312 to €172,744
of which Trade receivables: -€98,995
- Other debts -€114,540
down €114,540 (-45.8%), from €250,225 to €135,686
- Tax, wage and social debts +€48,261
up €48,261 (+91.8%), from €52,553 to €100,814
of which Taxes: +€47,397
- Trade debts +€33,905
up €33,905 (+103%), from €33,022 to €66,926
- Accrued charges and deferred income +€22,741
new in 2024: €22,741
- Gross operating margin -€49,910
down €49,910 (-56.1%), from €89,003 to €39,093
- Write-downs +€25,000
new in 2024: €25,000
- Taxes -€23,262
down €23,262 (-90.9%), from €25,602 to €2,341
- Financial charges +€2,269
up €2,269 (+29.1%), from €7,804 to €10,073
- Other operating charges +€946
new in 2024: €946
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.
Derived cash bridge
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 | €427,218 | €418,370 | -€8,848 | -2.1% |
| Fixed assets | 21/28 | €244,060 | €244,060 | = | 0.0% |
| Financial fixed assets | 28 | €244,060 | €244,060 | = | 0.0% |
| Current assets | 29/58 | €183,158 | €174,310 | -€8,848 | -4.8% |
| Amounts receivable within one year | 40/41 | €181,312 | €172,744 | -€8,569 | -4.7% |
| Trade receivables | 40 | €115,470 | €16,475 | -€98,995 | -85.7% |
| Other amounts receivable | 41 | €65,843 | €156,269 | +€90,426 | +137% |
| Current investments | 50/53 | €1,606 | €1,256 | -€349 | -21.8% |
| Cash at bank and in hand | 54/58 | €240 | €310 | +€70 | +29.1% |
| Total equity and liabilities | 10/49 | €427,218 | €418,370 | -€8,848 | -2.1% |
| Equity | 10/15 | €91,418 | €92,175 | +€757 | +0.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €78,918 | €79,675 | +€757 | +1.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,058 | €77,815 | +€757 | +1.0% |
| Amounts payable | 17/49 | €335,800 | €326,194 | -€9,606 | -2.9% |
| Amounts payable within one year | 42/48 | €335,800 | €303,453 | -€32,347 | -9.6% |
| Financial debts | 43 | - | €27 | +€27 | |
| Credit institutions | 430/8 | - | €27 | +€27 | |
| Trade debts | 44 | €33,022 | €66,926 | +€33,905 | +103% |
| Suppliers | 440/4 | €33,022 | €66,926 | +€33,905 | +103% |
| Taxes, remuneration and social security | 45 | €52,553 | €100,814 | +€48,261 | +91.8% |
| Taxes | 450/3 | €52,553 | €99,950 | +€47,397 | +90.2% |
| Remuneration and social security | 454/9 | - | €864 | +€864 | |
| Other amounts payable | 47/48 | €250,225 | €135,686 | -€114,540 | -45.8% |
| Accrued charges and deferred income | 492/3 | - | €22,741 | +€22,741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €0 | -€333 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €25,000 | +€25,000 | |
| Other operating charges | 640/8 | - | €946 | +€946 | |
| Gross operating margin | 9900 | €89,003 | €39,093 | -€49,910 | -56.1% |
| Operating profit (loss) | 9901 | €88,670 | €13,147 | -€75,524 | -85.2% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €7,804 | €10,073 | +€2,269 | +29.1% |
| Recurring financial charges | 65 | €7,804 | €10,073 | +€2,269 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €80,866 | €3,098 | -€77,769 | -96.2% |
| Income taxes | 67/77 | €25,602 | €2,341 | -€23,262 | -90.9% |
| Profit (loss) for the period | 9904 | €55,264 | €757 | -€54,507 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,264 | €757 | -€54,507 | -98.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.