PETIT SABLON: 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.
PETIT SABLON
Largest movements
- Cash +€41,254
up €41,254 (+27.8%), from €148,347 to €189,601
mainly Net result for the year (+€54,719) and Depreciation (+€8,476)
- Deferred charges and accrued income -€4,272
down €4,272 (-75.6%), from €5,651 to €1,378
- Tangible fixed assets -€3,493
down €3,493 (-4.4%), from €79,801 to €76,307
- Receivables within one year +€2,951
up €2,951 (+190%), from €1,557 to €4,509
of which Other amounts receivable: +€4,509
- Reserves +€54,000
up €54,000 (+47.9%), from €112,700 to €166,700
of which Distributable reserves: +€54,000
- Tax, wage and social debts -€14,578
no longer reported in 2025 (was €14,578)
- Accrued charges and deferred income -€4,300
no longer reported in 2025 (was €4,300)
- Gross operating margin -€23,495
down €23,495 (-19.6%), from €120,130 to €96,635
- Depreciation -€6,968
down €6,968 (-45.1%), from €15,445 to €8,476
- Taxes -€4,575
down €4,575 (-15.2%), from €30,066 to €25,491
- Other operating charges -€2,620
down €2,620 (-24.0%), from €10,900 to €8,280
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 | €235,356 | €271,795 | +€36,439 | +15.5% |
| Fixed assets | 21/28 | €79,801 | €76,307 | -€3,493 | -4.4% |
| Tangible fixed assets | 22/27 | €79,801 | €76,307 | -€3,493 | -4.4% |
| Land and buildings | 22 | €79,801 | €76,307 | -€3,493 | -4.4% |
| Current assets | 29/58 | €155,555 | €195,488 | +€39,933 | +25.7% |
| Amounts receivable within one year | 40/41 | €1,557 | €4,509 | +€2,951 | +190% |
| Trade receivables | 40 | €1,557 | - | -€1,557 | |
| Other amounts receivable | 41 | - | €4,509 | +€4,509 | |
| Cash at bank and in hand | 54/58 | €148,347 | €189,601 | +€41,254 | +27.8% |
| Deferred charges and accrued income | 490/1 | €5,651 | €1,378 | -€4,272 | -75.6% |
| Total equity and liabilities | 10/49 | €235,356 | €271,795 | +€36,439 | +15.5% |
| Equity | 10/15 | €216,097 | €270,817 | +€54,719 | +25.3% |
| Contributions | 10/11 | €102,240 | €102,240 | = | 0.0% |
| Capital | 10 | €102,000 | €102,000 | = | 0.0% |
| Issued capital | 100 | €102,000 | €102,000 | = | 0.0% |
| Contributions outside capital | 11 | €240 | €240 | = | 0.0% |
| Share premium | 1100/10 | €240 | €240 | = | 0.0% |
| Reserves | 13 | €112,700 | €166,700 | +€54,000 | +47.9% |
| Non-distributable reserves | 130/1 | €10,200 | €10,200 | = | 0.0% |
| Legal reserve | 130 | €10,200 | €10,200 | = | 0.0% |
| Distributable reserves | 133 | €102,500 | €156,500 | +€54,000 | +52.7% |
| Profit (loss) carried forward | 14 | €1,157 | €1,876 | +€719 | +62.2% |
| Amounts payable | 17/49 | €19,258 | €979 | -€18,280 | -94.9% |
| Amounts payable within one year | 42/48 | €14,958 | €979 | -€13,980 | -93.5% |
| Trade debts | 44 | €380 | €979 | +€599 | +158% |
| Suppliers | 440/4 | €380 | €979 | +€599 | +158% |
| Taxes, remuneration and social security | 45 | €14,578 | - | -€14,578 | |
| Taxes | 450/3 | €14,578 | - | -€14,578 | |
| Accrued charges and deferred income | 492/3 | €4,300 | - | -€4,300 | |
| Non-recurring operating income | 76A | €4,300 | - | -€4,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,445 | €8,476 | -€6,968 | -45.1% |
| Other operating charges | 640/8 | €10,900 | €8,280 | -€2,620 | -24.0% |
| Gross operating margin | 9900 | €120,130 | €96,635 | -€23,495 | -19.6% |
| Operating profit (loss) | 9901 | €93,785 | €79,878 | -€13,907 | -14.8% |
| Financial income | 75/76B | - | €625 | +€625 | |
| Recurring financial income | 75 | - | €625 | +€625 | |
| Financial charges | 65/66B | €184 | €292 | +€108 | +58.9% |
| Recurring financial charges | 65 | €184 | €292 | +€108 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €93,601 | €80,211 | -€13,391 | -14.3% |
| Income taxes | 67/77 | €30,066 | €25,491 | -€4,575 | -15.2% |
| Profit (loss) for the period | 9904 | €63,535 | €54,719 | -€8,816 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,535 | €54,719 | -€8,816 | -13.9% |
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 22 October 2026 via checked.be.