SAB Bouw: 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.
SAB Bouw
Largest movements
- Receivables within one year +€19,023
up €19,023 (+38.0%), from €50,006 to €69,030
of which Trade receivables: +€18,602
- Tangible fixed assets +€7,406
up €7,406 (+1,174%), from €631 to €8,037
- Cash -€4,955
down €4,955 (-56.8%), from €8,726 to €3,771
mainly Receivables within one year (-€19,023) and Investment in fixed assets (net) (-€9,000)
- Trade debts +€16,335
up €16,335 (+31.5%), from €51,854 to €68,188
- Tax, wage and social debts +€6,859
up €6,859 (+1,916%), from €358 to €7,217
- Profit (loss) carried forward -€1,684
new in 2023: -€1,684
- Gross operating margin -€2,037
down €2,037 (-89.8%), from €2,269 to €232
- Depreciation +€1,193
up €1,193 (+297%), from €401 to €1,594
- Taxes -€231
down €231 (-64.5%), from €358 to €127
- Other operating charges +€132
new in 2023: €132
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,363 | €81,082 | +€21,720 | +36.6% |
| Fixed assets | 21/28 | €631 | €8,037 | +€7,406 | +1,174% |
| Tangible fixed assets | 22/27 | €631 | €8,037 | +€7,406 | +1,174% |
| Furniture and vehicles | 24 | €631 | €8,037 | +€7,406 | +1,174% |
| Current assets | 29/58 | €58,732 | €73,046 | +€14,314 | +24.4% |
| Amounts receivable within one year | 40/41 | €50,006 | €69,030 | +€19,023 | +38.0% |
| Trade receivables | 40 | €49,764 | €68,365 | +€18,602 | +37.4% |
| Other amounts receivable | 41 | €243 | €664 | +€422 | +174% |
| Cash at bank and in hand | 54/58 | €8,726 | €3,771 | -€4,955 | -56.8% |
| Deferred charges and accrued income | 490/1 | - | €245 | +€245 | |
| Total equity and liabilities | 10/49 | €59,363 | €81,082 | +€21,720 | +36.6% |
| Equity | 10/15 | €3,432 | €1,748 | -€1,684 | -49.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,432 | €1,432 | = | 0.0% |
| Distributable reserves | 133 | €1,432 | €1,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,684 | -€1,684 | |
| Amounts payable | 17/49 | €55,931 | €79,335 | +€23,404 | +41.8% |
| Amounts payable within one year | 42/48 | €55,931 | €79,335 | +€23,404 | +41.8% |
| Trade debts | 44 | €51,854 | €68,188 | +€16,335 | +31.5% |
| Suppliers | 440/4 | €51,854 | €68,188 | +€16,335 | +31.5% |
| Taxes, remuneration and social security | 45 | €358 | €7,217 | +€6,859 | +1,916% |
| Taxes | 450/3 | €358 | €7,217 | +€6,859 | +1,916% |
| Other amounts payable | 47/48 | €3,719 | €3,929 | +€210 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401 | €1,594 | +€1,193 | +297% |
| Other operating charges | 640/8 | - | €132 | +€132 | |
| Gross operating margin | 9900 | €2,269 | €232 | -€2,037 | -89.8% |
| Operating profit (loss) | 9901 | €1,867 | -€1,494 | -€3,361 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €77 | €65 | -€12 | -15.8% |
| Recurring financial charges | 65 | €77 | €65 | -€12 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €1,790 | -€1,557 | -€3,348 | |
| Income taxes | 67/77 | €358 | €127 | -€231 | -64.5% |
| Profit (loss) for the period | 9904 | €1,432 | -€1,684 | -€3,117 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,432 | -€1,684 | -€3,117 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.