SVDB Bedrijfsrevisor: 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.
SVDB Bedrijfsrevisor
Largest movements
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Receivables after one year -€30,000
down €30,000 (-100%), from €30,000 to €0
- Cash -€27,129
down €27,129 (-15.0%), from €181,177 to €154,047
mainly Contributions, distributions and other (-€323,000) and Tax, wage and social debts (-€7,726)
- Tangible fixed assets -€13,884
down €13,884 (-20.3%), from €68,357 to €54,473
of which Furniture and vehicles: -€11,243
- Receivables within one year +€3,634
up €3,634 (+859%), from €423 to €4,057
of which Trade receivables: +€3,491
- Reserves -€252,353
down €252,353 (-99.7%), from €253,139 to €786
- Other debts +€147,202
up €147,202 (+155,014%), from €95 to €147,297
- Tax, wage and social debts -€7,726
down €7,726 (-11.0%), from €70,000 to €62,275
- Trade debts -€4,519
down €4,519 (-91.5%), from €4,940 to €420
- Gross operating margin -€23,086
down €23,086 (-18.0%), from €128,563 to €105,477
- Taxes -€6,301
down €6,301 (-24.2%), from €26,051 to €19,750
- Depreciation +€3,845
up €3,845 (+38.3%), from €10,039 to €13,884
- Financial charges +€2,272
up €2,272 (+13,255%), from €17 to €2,289
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 | €330,674 | €213,278 | -€117,397 | -35.5% |
| Fixed assets | 21/28 | €68,357 | €54,473 | -€13,884 | -20.3% |
| Tangible fixed assets | 22/27 | €68,357 | €54,473 | -€13,884 | -20.3% |
| Plant, machinery and equipment | 23 | €857 | €652 | -€206 | -24.0% |
| Furniture and vehicles | 24 | €47,885 | €36,642 | -€11,243 | -23.5% |
| Other tangible fixed assets | 26 | €19,615 | €17,179 | -€2,435 | -12.4% |
| Current assets | 29/58 | €262,318 | €158,805 | -€103,513 | -39.5% |
| Amounts receivable after more than one year | 29 | €30,000 | €0 | -€30,000 | -100% |
| Other amounts receivable | 291 | €30,000 | €0 | -€30,000 | -100% |
| Amounts receivable within one year | 40/41 | €423 | €4,057 | +€3,634 | +859% |
| Trade receivables | 40 | €137 | €3,627 | +€3,491 | +2,557% |
| Other amounts receivable | 41 | €287 | €430 | +€143 | +49.9% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €181,177 | €154,047 | -€27,129 | -15.0% |
| Deferred charges and accrued income | 490/1 | €718 | €701 | -€17 | -2.4% |
| Total equity and liabilities | 10/49 | €330,674 | €213,278 | -€117,397 | -35.5% |
| Equity | 10/15 | €255,639 | €3,286 | -€252,353 | -98.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €253,139 | €786 | -€252,353 | -99.7% |
| Distributable reserves | 133 | €253,139 | €786 | -€252,353 | -99.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €75,035 | €209,992 | +€134,957 | +180% |
| Amounts payable within one year | 42/48 | €75,035 | €209,992 | +€134,957 | +180% |
| Trade debts | 44 | €4,940 | €420 | -€4,519 | -91.5% |
| Suppliers | 440/4 | €4,940 | €420 | -€4,519 | -91.5% |
| Taxes, remuneration and social security | 45 | €70,000 | €62,275 | -€7,726 | -11.0% |
| Taxes | 450/3 | €70,000 | €62,275 | -€7,726 | -11.0% |
| Other amounts payable | 47/48 | €95 | €147,297 | +€147,202 | +155,014% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,039 | €13,884 | +€3,845 | +38.3% |
| Other operating charges | 640/8 | €520 | €663 | +€144 | +27.6% |
| Non-recurring operating charges | 66A | €445 | €0 | -€445 | -100% |
| Gross operating margin | 9900 | €128,563 | €105,477 | -€23,086 | -18.0% |
| Operating profit (loss) | 9901 | €117,559 | €90,930 | -€26,629 | -22.7% |
| Financial income | 75/76B | €1,066 | €1,756 | +€690 | +64.8% |
| Recurring financial income | 75 | €1,066 | €1,756 | +€690 | +64.8% |
| Financial charges | 65/66B | €17 | €2,289 | +€2,272 | +13,255% |
| Recurring financial charges | 65 | €17 | €2,289 | +€2,272 | +13,255% |
| Profit (loss) for the period before taxes | 9903 | €118,607 | €90,396 | -€28,211 | -23.8% |
| Income taxes | 67/77 | €26,051 | €19,750 | -€6,301 | -24.2% |
| Profit (loss) for the period | 9904 | €92,556 | €70,647 | -€21,910 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,556 | €70,647 | -€21,910 | -23.7% |
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 29 October 2026 via checked.be.