SAB CONSULT: 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 CONSULT
Largest movements
- Cash +€17,634
up €17,634 (+17.4%), from €101,255 to €118,889
mainly Net result for the year (+€11,323) and Current investments (+€7,500)
- Current investments -€7,500
no longer reported in 2025 (was €7,500)
- Receivables within one year -€1,706
down €1,706 (-9.4%), from €18,082 to €16,376
of which Other amounts receivable: -€2,807
- Reserves +€11,323
up €11,323 (+9.1%), from €124,480 to €135,802
- Other debts -€4,943
down €4,943 (-37.3%), from €13,244 to €8,301
- Financial income +€1,252
new in 2025: €1,252
- Gross operating margin +€805
up €805 (+4.7%), from €16,970 to €17,775
- Taxes +€642
up €642 (+12.4%), from €5,192 to €5,834
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 | €130,797 | €138,384 | +€7,587 | +5.8% |
| Fixed assets | 21/28 | €3,887 | €2,578 | -€1,308 | -33.7% |
| Tangible fixed assets | 22/27 | €2,287 | €978 | -€1,308 | -57.2% |
| Furniture and vehicles | 24 | €2,287 | €978 | -€1,308 | -57.2% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €126,910 | €135,806 | +€8,896 | +7.0% |
| Amounts receivable within one year | 40/41 | €18,082 | €16,376 | -€1,706 | -9.4% |
| Trade receivables | 40 | €14,375 | €15,476 | +€1,101 | +7.7% |
| Other amounts receivable | 41 | €3,707 | €900 | -€2,807 | -75.7% |
| Current investments | 50/53 | €7,500 | - | -€7,500 | |
| Cash at bank and in hand | 54/58 | €101,255 | €118,889 | +€17,634 | +17.4% |
| Deferred charges and accrued income | 490/1 | €73 | €540 | +€468 | +643% |
| Total equity and liabilities | 10/49 | €130,797 | €138,384 | +€7,587 | +5.8% |
| Equity | 10/15 | €116,119 | €127,442 | +€11,323 | +9.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €124,480 | €135,802 | +€11,323 | +9.1% |
| Distributable reserves | 133 | €124,480 | €135,802 | +€11,323 | +9.1% |
| Profit (loss) carried forward | 14 | -€22,621 | -€22,621 | = | 0.0% |
| Amounts payable | 17/49 | €14,678 | €10,943 | -€3,735 | -25.4% |
| Amounts payable within one year | 42/48 | €14,678 | €10,943 | -€3,735 | -25.4% |
| Taxes, remuneration and social security | 45 | €1,434 | €2,641 | +€1,208 | +84.2% |
| Taxes | 450/3 | €1,434 | €2,641 | +€1,208 | +84.2% |
| Other amounts payable | 47/48 | €13,244 | €8,301 | -€4,943 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,308 | €1,308 | +€0 | 0.0% |
| Other operating charges | 640/8 | €487 | €500 | +€12 | +2.5% |
| Gross operating margin | 9900 | €16,970 | €17,775 | +€805 | +4.7% |
| Operating profit (loss) | 9901 | €15,174 | €15,967 | +€793 | +5.2% |
| Financial income | 75/76B | - | €1,252 | +€1,252 | |
| Recurring financial income | 75 | - | €1,252 | +€1,252 | |
| Financial charges | 65/66B | €57 | €63 | +€6 | +11.2% |
| Recurring financial charges | 65 | €57 | €63 | +€6 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €15,118 | €17,157 | +€2,039 | +13.5% |
| Income taxes | 67/77 | €5,192 | €5,834 | +€642 | +12.4% |
| Profit (loss) for the period | 9904 | €9,926 | €11,323 | +€1,397 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,926 | €11,323 | +€1,397 | +14.1% |
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 13 October 2026 via checked.be.