SABA BUREAU COMPTABLE: 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.
What changed
SABA BUREAU COMPTABLE
NACE 69.201, Certified accountants and tax accountants
financial year 2019 compared with 2018filed annual accounts (NBB)
Net result for the year
-
not filed
Equity
€7,920
2018 · €7,920
Cash
€374
2018 · €333+€41
Balance sheet total
€12,367
2018 · €12,926-€559
Largest movements
Assets
- Current assets -€559
down €559 (-4.3%), from €12,926 to €12,367
of which Receivables within one year: -€600
Equity and liabilities
- Debts within one year -€559
down €559 (-11.2%), from €5,006 to €4,447
Income statement
- Gross operating margin -€36
down €36 (-45.3%), from €79 to €43
From the 2018 result to the 2019 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,926 | €12,367 | -€559 | -4.3% |
| Current assets | 29/58 | €12,926 | €12,367 | -€559 | -4.3% |
| Amounts receivable within one year | 40/41 | €10,726 | €10,126 | -€600 | -5.6% |
| Cash at bank and in hand | 54/58 | €333 | €374 | +€41 | +12.5% |
| Total equity and liabilities | 10/49 | €12,926 | €12,367 | -€559 | -4.3% |
| Equity | 10/15 | €7,920 | €7,920 | = | 0.0% |
| Contributions | 10/11 | €18,642 | €18,642 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,722 | -€10,722 | = | 0.0% |
| Amounts payable | 17/49 | €5,006 | €4,447 | -€559 | -11.2% |
| Amounts payable within one year | 42/48 | €5,006 | €4,447 | -€559 | -11.2% |
| Trade debts | 44 | €943 | €1,345 | +€402 | +42.6% |
| Gross operating margin | 9900 | €79 | €43 | -€36 | -45.3% |
| Operating profit (loss) | 9901 | €79 | €43 | -€36 | -45.3% |
| Recurring financial charges | 65 | €79 | €43 | -€36 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €0 | €0 | = |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.