SAB Diagnostics: what changed
Two fiscal 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 Diagnostics
Largest movements
- Receivables within one year -€64,710
down €64,710 (-96.6%), from €67,010 to €2,300
- Cash -€32,678
down €32,678 (-36.2%), from €90,315 to €57,637
mainly Contributions, distributions and other (-€246,000) and Tax, wage and social debts (-€36,989)
- Tangible fixed assets +€7,773
up €7,773 (+367.9%), from €2,113 to €9,886
- Reserves -€76,979
no longer reported in 2025 (was €76,979)
- Other debts +€67,259
new in 2025: €67,259
- Profit (loss) carried forward -€44,439
down €44,439 (-98.9%), from €44,948 to €510
- Tax, wage and social debts -€36,989
down €36,989 (-99.1%), from €37,320 to €330
- Gross operating margin +€10,555
up €10,555 (+6.8%), from €155,192 to €165,746
- Financial income -€3,728
down €3,728 (-53.9%), from €6,918 to €3,190
- Other operating charges +€1,954
up €1,954 (+479.8%), from €407 to €2,361
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.
Cash bridge derived
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 | €162,724 | €72,130 | -€90,593 | -55.7% |
| Fixed assets | 21/28 | €2,113 | €9,886 | +€7,773 | +367.9% |
| Tangible fixed assets | 22/27 | €2,113 | €9,886 | +€7,773 | +367.9% |
| Furniture and vehicles | 24 | €2,113 | €9,886 | +€7,773 | +367.9% |
| Current assets | 29/58 | €160,611 | €62,245 | -€98,367 | -61.2% |
| Amounts receivable within one year | 40/41 | €67,010 | €2,300 | -€64,710 | -96.6% |
| Other amounts receivable | 41 | €67,010 | €2,300 | -€64,710 | -96.6% |
| Cash at bank and in hand | 54/58 | €90,315 | €57,637 | -€32,678 | -36.2% |
| Deferred charges and accrued income | 490/1 | €3,286 | €2,308 | -€978 | -29.8% |
| Total equity and liabilities | 10/49 | €162,724 | €72,130 | -€90,593 | -55.7% |
| Equity | 10/15 | €124,427 | €3,010 | -€121,417 | -97.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €76,979 | - | -€76,979 | |
| Distributable reserves | 133 | €76,979 | - | -€76,979 | |
| Profit (loss) carried forward | 14 | €44,948 | €510 | -€44,439 | -98.9% |
| Amounts payable | 17/49 | €38,297 | €69,121 | +€30,824 | +80.5% |
| Amounts payable within one year | 42/48 | €38,297 | €69,121 | +€30,824 | +80.5% |
| Trade debts | 44 | €977 | €1,531 | +€554 | +56.7% |
| Suppliers | 440/4 | €977 | €1,531 | +€554 | +56.7% |
| Taxes, remuneration and social security | 45 | €37,320 | €330 | -€36,989 | -99.1% |
| Taxes | 450/3 | €37,320 | €330 | -€36,989 | -99.1% |
| Other amounts payable | 47/48 | - | €67,259 | +€67,259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,082 | €2,912 | +€830 | +39.9% |
| Other operating charges | 640/8 | €407 | €2,361 | +€1,954 | +479.8% |
| Gross operating margin | 9900 | €155,192 | €165,746 | +€10,555 | +6.8% |
| Operating profit (loss) | 9901 | €152,702 | €160,473 | +€7,771 | +5.1% |
| Financial income | 75/76B | €6,918 | €3,190 | -€3,728 | -53.9% |
| Recurring financial income | 75 | €6,918 | €3,190 | -€3,728 | -53.9% |
| Financial charges | 65/66B | €380 | €1,508 | +€1,129 | +297.4% |
| Recurring financial charges | 65 | €380 | €1,508 | +€1,129 | +297.4% |
| Profit (loss) for the period before taxes | 9903 | €159,241 | €162,155 | +€2,914 | +1.8% |
| Income taxes | 67/77 | €37,314 | €37,572 | +€259 | +0.7% |
| Profit (loss) for the period | 9904 | €121,927 | €124,583 | +€2,656 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €121,927 | €124,583 | +€2,656 | +2.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.