SABA: 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.
SABA
Largest movements
- Tangible fixed assets -€38,176
down €38,176 (-55.9%), from €68,259 to €30,083
- Receivables within one year +€5,996
up €5,996 (+42.9%), from €13,974 to €19,971
of which Other amounts receivable: +€5,880
- Cash -€5,526
down €5,526 (-51.4%), from €10,753 to €5,227
mainly Trade debts (-€31,624) and Net result for the year (-€18,223)
- Trade debts -€31,624
down €31,624 (-90.8%), from €34,831 to €3,207
- Profit (loss) carried forward -€18,223
down €18,223 (-47.6%), from €38,287 to €20,064
- Other debts +€11,780
up €11,780 (+748.9%), from €1,573 to €13,353
- Turnover -€99,569
no longer reported in 2025 (was €99,569)
- Purchases and services -€47,498
no longer reported in 2025 (was €47,498)
- Gross operating margin -€9,147
down €9,147 (-17.6%), from €52,071 to €42,924
- Depreciation +€1,722
up €1,722 (+13.3%), from €12,978 to €14,699
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 | €93,316 | €55,280 | -€38,036 | -40.8% |
| Fixed assets | 21/28 | €68,589 | €30,083 | -€38,506 | -56.1% |
| Tangible fixed assets | 22/27 | €68,259 | €30,083 | -€38,176 | -55.9% |
| Furniture and vehicles | 24 | €68,259 | €30,083 | -€38,176 | -55.9% |
| Financial fixed assets | 28 | €330 | - | -€330 | |
| Current assets | 29/58 | €24,728 | €25,198 | +€470 | +1.9% |
| Amounts receivable within one year | 40/41 | €13,974 | €19,971 | +€5,996 | +42.9% |
| Trade receivables | 40 | - | €117 | +€117 | |
| Other amounts receivable | 41 | €13,974 | €19,854 | +€5,880 | +42.1% |
| Cash at bank and in hand | 54/58 | €10,753 | €5,227 | -€5,526 | -51.4% |
| Total equity and liabilities | 10/49 | €93,316 | €55,280 | -€38,036 | -40.8% |
| Equity | 10/15 | €56,912 | €38,689 | -€18,223 | -32.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €33 | €33 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33 | €33 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,287 | €20,064 | -€18,223 | -47.6% |
| Amounts payable | 17/49 | €36,404 | €16,591 | -€19,813 | -54.4% |
| Amounts payable within one year | 42/48 | €36,404 | €16,591 | -€19,813 | -54.4% |
| Trade debts | 44 | €34,831 | €3,207 | -€31,624 | -90.8% |
| Suppliers | 440/4 | €34,831 | €3,207 | -€31,624 | -90.8% |
| Taxes, remuneration and social security | 45 | - | €31 | +€31 | |
| Taxes | 450/3 | - | €31 | +€31 | |
| Other amounts payable | 47/48 | €1,573 | €13,353 | +€11,780 | +748.9% |
| Turnover | 70 | €99,569 | - | -€99,569 | |
| Goods, raw materials, services and sundry goods | 60/61 | €47,498 | - | -€47,498 | |
| Remuneration, social security and pensions | 62 | €26,982 | €27,609 | +€627 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,978 | €14,699 | +€1,722 | +13.3% |
| Other operating charges | 640/8 | €2,054 | €1,652 | -€403 | -19.6% |
| Non-recurring operating charges | 66A | - | €16,900 | +€16,900 | |
| Gross operating margin | 9900 | €52,071 | €42,924 | -€9,147 | -17.6% |
| Operating profit (loss) | 9901 | €10,057 | -€17,936 | -€27,994 | |
| Financial charges | 65/66B | €817 | €287 | -€531 | -64.9% |
| Recurring financial charges | 65 | €817 | €287 | -€531 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €9,240 | -€18,223 | -€27,463 | |
| Profit (loss) for the period | 9904 | €9,240 | -€18,223 | -€27,463 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,240 | -€18,223 | -€27,463 |
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 7 October 2026 via checked.be.