CONSULT SABINE: 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.
CONSULT SABINE
Largest movements
- Cash +€18,946
up €18,946 (+11.0%), from €172,728 to €191,675
mainly Debts after one year (+€13,145) and Depreciation (+€9,800)
- Tangible fixed assets -€9,800
down €9,800 (-3.9%), from €251,006 to €241,206
- Debts after one year +€13,145
up €13,145 (+4.7%), from €280,207 to €293,352
- Tax, wage and social debts -€8,705
down €8,705 (-100%), from €8,705 to €0
- Financial income -€15,640
down €15,640 (-100%), from €15,640 to €0
- Taxes -€6,415
down €6,415 (-73.7%), from €8,705 to €2,291
- Financial charges +€2,848
up €2,848 (+15.1%), from €18,818 to €21,666
- Gross operating margin -€504
down €504 (-1.3%), from €39,948 to €39,445
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 | €856,815 | €867,171 | +€10,356 | +1.2% |
| Fixed assets | 21/28 | €251,006 | €241,206 | -€9,800 | -3.9% |
| Tangible fixed assets | 22/27 | €251,006 | €241,206 | -€9,800 | -3.9% |
| Land and buildings | 22 | €251,006 | €241,206 | -€9,800 | -3.9% |
| Current assets | 29/58 | €605,809 | €625,965 | +€20,156 | +3.3% |
| Amounts receivable within one year | 40/41 | €433,081 | €434,290 | +€1,209 | +0.3% |
| Other amounts receivable | 41 | €433,081 | €434,290 | +€1,209 | +0.3% |
| Cash at bank and in hand | 54/58 | €172,728 | €191,675 | +€18,946 | +11.0% |
| Total equity and liabilities | 10/49 | €856,815 | €867,171 | +€10,356 | +1.2% |
| Equity | 10/15 | €546,710 | €551,619 | +€4,909 | +0.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €471,488 | €476,397 | +€4,909 | +1.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €469,488 | €474,397 | +€4,909 | +1.0% |
| Profit (loss) carried forward | 14 | €55,222 | €55,222 | = | 0.0% |
| Amounts payable | 17/49 | €310,105 | €315,552 | +€5,447 | +1.8% |
| Amounts payable after more than one year | 17 | €280,207 | €293,352 | +€13,145 | +4.7% |
| Financial debts | 170/4 | €280,207 | €293,352 | +€13,145 | +4.7% |
| Amounts payable within one year | 42/48 | €10,606 | €88 | -€10,518 | -99.2% |
| Trade debts | 44 | €1,900 | €88 | -€1,813 | -95.4% |
| Suppliers | 440/4 | €1,900 | €88 | -€1,813 | -95.4% |
| Taxes, remuneration and social security | 45 | €8,705 | €0 | -€8,705 | -100% |
| Taxes | 450/3 | €8,705 | €0 | -€8,705 | -100% |
| Accrued charges and deferred income | 492/3 | €19,292 | €22,112 | +€2,820 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,800 | €9,800 | = | 0.0% |
| Other operating charges | 640/8 | €869 | €780 | -€89 | -10.3% |
| Gross operating margin | 9900 | €39,948 | €39,445 | -€504 | -1.3% |
| Operating profit (loss) | 9901 | €29,279 | €28,865 | -€414 | -1.4% |
| Financial income | 75/76B | €15,640 | €0 | -€15,640 | -100% |
| Recurring financial income | 75 | €15,640 | €0 | -€15,640 | -100% |
| Financial charges | 65/66B | €18,818 | €21,666 | +€2,848 | +15.1% |
| Recurring financial charges | 65 | €18,818 | €21,666 | +€2,848 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €26,101 | €7,199 | -€18,902 | -72.4% |
| Income taxes | 67/77 | €8,705 | €2,291 | -€6,415 | -73.7% |
| Profit (loss) for the period | 9904 | €17,396 | €4,909 | -€12,487 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,396 | €4,909 | -€12,487 | -71.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.