CLABOTS SABRINA: 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.
CLABOTS SABRINA
Largest movements
- Tangible fixed assets -€17,273
down €17,273 (-76.7%), from €22,518 to €5,245
- Cash +€1,754
up €1,754 (+4.2%), from €41,714 to €43,467
mainly Depreciation (+€17,817) and Net result for the year (+€12,061)
- Receivables within one year +€1,069
up €1,069 (+11.0%), from €9,681 to €10,750
of which Trade receivables: +€1,069
- Current portion of long-term debt -€8,617
down €8,617 (-74.8%), from €11,517 to €2,900
- Tax, wage and social debts -€3,849
down €3,849 (-47.3%), from €8,133 to €4,284
- Debts after one year -€2,900
no longer reported in 2025 (was €2,900)
- Profit (loss) carried forward +€1,606
up €1,606 (+15.4%), from €10,455 to €12,061
- Trade debts -€1,266
down €1,266 (-40.6%), from €3,121 to €1,855
- Gross operating margin +€2,611
up €2,611 (+8.1%), from €32,235 to €34,846
- Taxes +€919
up €919 (+27.3%), from €3,365 to €4,284
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 | €76,407 | €61,883 | -€14,524 | -19.0% |
| Fixed assets | 21/28 | €22,518 | €5,245 | -€17,273 | -76.7% |
| Tangible fixed assets | 22/27 | €22,518 | €5,245 | -€17,273 | -76.7% |
| Furniture and vehicles | 24 | €22,518 | €5,245 | -€17,273 | -76.7% |
| Current assets | 29/58 | €53,889 | €56,638 | +€2,749 | +5.1% |
| Amounts receivable within one year | 40/41 | €9,681 | €10,750 | +€1,069 | +11.0% |
| Trade receivables | 40 | €8,296 | €9,365 | +€1,069 | +12.9% |
| Other amounts receivable | 41 | €1,385 | €1,385 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,714 | €43,467 | +€1,754 | +4.2% |
| Deferred charges and accrued income | 490/1 | €2,495 | €2,421 | -€74 | -3.0% |
| Total equity and liabilities | 10/49 | €76,407 | €61,883 | -€14,524 | -19.0% |
| Equity | 10/15 | €49,343 | €50,949 | +€1,606 | +3.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,888 | €36,888 | = | 0.0% |
| Distributable reserves | 133 | €36,888 | €36,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,455 | €12,061 | +€1,606 | +15.4% |
| Amounts payable | 17/49 | €27,064 | €10,934 | -€16,130 | -59.6% |
| Amounts payable after more than one year | 17 | €2,900 | - | -€2,900 | |
| Financial debts | 170/4 | €2,900 | - | -€2,900 | |
| Amounts payable within one year | 42/48 | €24,163 | €10,934 | -€13,230 | -54.8% |
| Current portion of amounts payable after more than one year | 42 | €11,517 | €2,900 | -€8,617 | -74.8% |
| Trade debts | 44 | €3,121 | €1,855 | -€1,266 | -40.6% |
| Suppliers | 440/4 | €3,121 | €1,855 | -€1,266 | -40.6% |
| Taxes, remuneration and social security | 45 | €8,133 | €4,284 | -€3,849 | -47.3% |
| Taxes | 450/3 | €8,133 | €4,284 | -€3,849 | -47.3% |
| Other amounts payable | 47/48 | €1,393 | €1,895 | +€502 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,800 | €17,817 | +€17 | +0.1% |
| Other operating charges | 640/8 | €308 | €319 | +€11 | +3.4% |
| Gross operating margin | 9900 | €32,235 | €34,846 | +€2,611 | +8.1% |
| Operating profit (loss) | 9901 | €14,127 | €16,710 | +€2,584 | +18.3% |
| Financial charges | 65/66B | €306 | €365 | +€59 | +19.4% |
| Recurring financial charges | 65 | €306 | €365 | +€59 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €13,821 | €16,345 | +€2,524 | +18.3% |
| Income taxes | 67/77 | €3,365 | €4,284 | +€919 | +27.3% |
| Profit (loss) for the period | 9904 | €10,455 | €12,061 | +€1,606 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,455 | €12,061 | +€1,606 | +15.4% |
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 18 October 2026 via checked.be.