ASSURANCES SABATIER: what changed
ASSURANCES SABATIER
Largest movements
- Receivables after one year +€40,797
up €40,797 (+92.3%), from €44,204 to €85,000
- Receivables within one year -€37,792
down €37,792 (-83.0%), from €45,514 to €7,722
of which Other amounts receivable: -€37,999
- Cash +€6,639
up €6,639 (+79.0%), from €8,399 to €15,038
mainly Receivables within one year (+€37,792) and Net result for the year (+€10,250)
- Tangible fixed assets +€1,456
up €1,456 (+6.4%), from €22,780 to €24,236
of which Plant, machinery and equipment: +€6,379
- Reserves +€10,250
up €10,250 (+16.2%), from €63,397 to €73,647
- Gross operating margin +€7,255
up €7,255 (+21.4%), from €33,850 to €41,106
- Taxes +€1,806
up €1,806 (+42.4%), from €4,260 to €6,066
- Depreciation +€1,038
up €1,038 (+29.2%), from €3,557 to €4,596
- Financial income -€546
down €546 (-15.6%), from €3,505 to €2,959
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,047 | €136,443 | +€10,396 | +8.2% |
| Fixed assets | 21/28 | €22,830 | €24,286 | +€1,456 | +6.4% |
| Tangible fixed assets | 22/27 | €22,780 | €24,236 | +€1,456 | +6.4% |
| Land and buildings | 22 | €21,731 | €16,809 | -€4,922 | -22.7% |
| Plant, machinery and equipment | 23 | €1,048 | €7,427 | +€6,379 | +609% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €103,218 | €112,157 | +€8,939 | +8.7% |
| Amounts receivable after more than one year | 29 | €44,204 | €85,000 | +€40,797 | +92.3% |
| Other amounts receivable | 291 | €44,204 | €85,000 | +€40,797 | +92.3% |
| Amounts receivable within one year | 40/41 | €45,514 | €7,722 | -€37,792 | -83.0% |
| Trade receivables | 40 | €3,534 | €3,742 | +€208 | +5.9% |
| Other amounts receivable | 41 | €41,980 | €3,980 | -€37,999 | -90.5% |
| Cash at bank and in hand | 54/58 | €8,399 | €15,038 | +€6,639 | +79.0% |
| Deferred charges and accrued income | 490/1 | €5,101 | €4,397 | -€705 | -13.8% |
| Total equity and liabilities | 10/49 | €126,047 | €136,443 | +€10,396 | +8.2% |
| Equity | 10/15 | €120,813 | €131,063 | +€10,250 | +8.5% |
| Contributions | 10/11 | €10,535 | €10,535 | = | 0.0% |
| Reserves | 13 | €63,397 | €73,647 | +€10,250 | +16.2% |
| Distributable reserves | 133 | €63,397 | €73,647 | +€10,250 | +16.2% |
| Profit (loss) carried forward | 14 | €46,881 | €46,881 | = | 0.0% |
| Amounts payable | 17/49 | €5,234 | €5,380 | +€146 | +2.8% |
| Amounts payable within one year | 42/48 | €5,234 | €5,380 | +€146 | +2.8% |
| Trade debts | 44 | €1,264 | €509 | -€755 | -59.7% |
| Suppliers | 440/4 | €1,264 | €509 | -€755 | -59.7% |
| Taxes, remuneration and social security | 45 | €3,970 | €4,871 | +€901 | +22.7% |
| Taxes | 450/3 | €760 | €1,566 | +€806 | +106% |
| Remuneration and social security | 454/9 | €3,210 | €3,305 | +€95 | +3.0% |
| Remuneration, social security and pensions | 62 | €20,813 | €20,853 | +€40 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,557 | €4,596 | +€1,038 | +29.2% |
| Other operating charges | 640/8 | €2,075 | €2,149 | +€74 | +3.6% |
| Gross operating margin | 9900 | €33,850 | €41,106 | +€7,255 | +21.4% |
| Operating profit (loss) | 9901 | €7,404 | €13,507 | +€6,103 | +82.4% |
| Financial income | 75/76B | €3,505 | €2,959 | -€546 | -15.6% |
| Recurring financial income | 75 | €3,505 | €2,959 | -€546 | -15.6% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €10,774 | €16,316 | +€5,542 | +51.4% |
| Income taxes | 67/77 | €4,260 | €6,066 | +€1,806 | +42.4% |
| Profit (loss) for the period | 9904 | €6,514 | €10,250 | +€3,737 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,514 | €10,250 | +€3,737 | +57.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.