O.Sabur: 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.
O.Sabur
Largest movements
- Cash +€37,936
up €37,936 (+104%), from €36,501 to €74,437
mainly Net result for the year (+€31,420) and Depreciation (+€15,508)
- Tangible fixed assets -€14,027
down €14,027 (-25.9%), from €54,219 to €40,192
of which Furniture and vehicles: -€14,015
- Receivables within one year -€4,399
down €4,399 (-24.2%), from €18,145 to €13,746
of which Trade receivables: -€2,978
- Profit (loss) carried forward +€30,561
up €30,561 (+75.7%), from €40,383 to €70,944
- Debts after one year -€9,903
down €9,903 (-30.0%), from €32,980 to €23,076
- Trade debts -€2,567
down €2,567 (-55.0%), from €4,667 to €2,100
- Gross operating margin -€10,960
down €10,960 (-15.9%), from €68,903 to €57,943
- Taxes -€2,472
down €2,472 (-23.3%), from €10,596 to €8,124
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 | €110,291 | €129,423 | +€19,132 | +17.3% |
| Formation expenses | 20 | €896 | €463 | -€433 | -48.3% |
| Fixed assets | 21/28 | €54,219 | €40,192 | -€14,027 | -25.9% |
| Tangible fixed assets | 22/27 | €54,219 | €40,192 | -€14,027 | -25.9% |
| Plant, machinery and equipment | 23 | €2,408 | €2,396 | -€12 | -0.5% |
| Furniture and vehicles | 24 | €51,811 | €37,796 | -€14,015 | -27.1% |
| Current assets | 29/58 | €55,176 | €88,769 | +€33,593 | +60.9% |
| Amounts receivable within one year | 40/41 | €18,145 | €13,746 | -€4,399 | -24.2% |
| Trade receivables | 40 | €16,724 | €13,746 | -€2,978 | -17.8% |
| Other amounts receivable | 41 | €1,421 | - | -€1,421 | |
| Cash at bank and in hand | 54/58 | €36,501 | €74,437 | +€37,936 | +104% |
| Deferred charges and accrued income | 490/1 | €531 | €586 | +€55 | +10.4% |
| Total equity and liabilities | 10/49 | €110,291 | €129,423 | +€19,132 | +17.3% |
| Equity | 10/15 | €43,383 | €73,944 | +€30,561 | +70.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,383 | €70,944 | +€30,561 | +75.7% |
| Amounts payable | 17/49 | €66,908 | €55,479 | -€11,429 | -17.1% |
| Amounts payable after more than one year | 17 | €32,980 | €23,076 | -€9,903 | -30.0% |
| Financial debts | 170/4 | €32,980 | €23,076 | -€9,903 | -30.0% |
| Amounts payable within one year | 42/48 | €33,928 | €32,403 | -€1,525 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €9,460 | €9,903 | +€443 | +4.7% |
| Trade debts | 44 | €4,667 | €2,100 | -€2,567 | -55.0% |
| Suppliers | 440/4 | €4,667 | €2,100 | -€2,567 | -55.0% |
| Taxes, remuneration and social security | 45 | €19,801 | €19,462 | -€339 | -1.7% |
| Taxes | 450/3 | €19,801 | €17,714 | -€2,088 | -10.5% |
| Remuneration and social security | 454/9 | - | €1,749 | +€1,749 | |
| Other amounts payable | 47/48 | - | €937 | +€937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,834 | €15,508 | +€674 | +4.5% |
| Other operating charges | 640/8 | - | €254 | +€254 | |
| Gross operating margin | 9900 | €68,903 | €57,943 | -€10,960 | -15.9% |
| Operating profit (loss) | 9901 | €54,069 | €42,181 | -€11,888 | -22.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,257 | €2,637 | +€380 | +16.8% |
| Recurring financial charges | 65 | €2,257 | €2,637 | +€380 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €51,812 | €39,544 | -€12,268 | -23.7% |
| Income taxes | 67/77 | €10,596 | €8,124 | -€2,472 | -23.3% |
| Profit (loss) for the period | 9904 | €41,216 | €31,420 | -€9,796 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,216 | €31,420 | -€9,796 | -23.8% |
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 24 October 2026 via checked.be.