SABAÏ: 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.
SABAÏ
Largest movements
- Cash +€35,894
up €35,894 (+383%), from €9,365 to €45,259
mainly Net result for the year (+€17,900) and Depreciation (+€9,784)
- Tangible fixed assets -€9,784
down €9,784 (-42.2%), from €23,174 to €13,389
of which Furniture and vehicles: -€7,791
- Receivables within one year +€2,563
up €2,563 (+8.6%), from €29,929 to €32,492
of which Other amounts receivable: +€1,967
- Profit (loss) carried forward +€17,900
up €17,900 (+1,530%), from €1,170 to €19,071
- Trade debts +€9,053
up €9,053 (+88.0%), from €10,289 to €19,342
- Other debts +€6,360
up €6,360 (+74.2%), from €8,569 to €14,928
- Short-term financial debts -€5,672
down €5,672 (-35.2%), from €16,109 to €10,437
- Tax, wage and social debts +€1,493
up €1,493 (+19.3%), from €7,731 to €9,224
of which Taxes: +€3,906
- Turnover +€426,447
new in 2025: €426,447
- Purchases and services +€326,983
new in 2025: €326,983
- Other operating charges -€225,317
down €225,317 (-97.4%), from €231,441 to €6,123
- Gross operating margin -€169,662
down €169,662 (-63.0%), from €269,126 to €99,464
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 | €62,468 | €91,601 | +€29,133 | +46.6% |
| Fixed assets | 21/28 | €23,174 | €13,849 | -€9,324 | -40.2% |
| Tangible fixed assets | 22/27 | €23,174 | €13,389 | -€9,784 | -42.2% |
| Plant, machinery and equipment | 23 | €5,017 | €3,024 | -€1,993 | -39.7% |
| Furniture and vehicles | 24 | €18,157 | €10,366 | -€7,791 | -42.9% |
| Financial fixed assets | 28 | - | €460 | +€460 | |
| Current assets | 29/58 | €39,294 | €77,752 | +€38,458 | +97.9% |
| Amounts receivable within one year | 40/41 | €29,929 | €32,492 | +€2,563 | +8.6% |
| Trade receivables | 40 | €16,896 | €17,492 | +€596 | +3.5% |
| Other amounts receivable | 41 | €13,033 | €15,000 | +€1,967 | +15.1% |
| Cash at bank and in hand | 54/58 | €9,365 | €45,259 | +€35,894 | +383% |
| Total equity and liabilities | 10/49 | €62,468 | €91,601 | +€29,133 | +46.6% |
| Equity | 10/15 | €19,770 | €37,671 | +€17,900 | +90.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,170 | €19,071 | +€17,900 | +1,530% |
| Amounts payable | 17/49 | €42,698 | €53,931 | +€11,233 | +26.3% |
| Amounts payable within one year | 42/48 | €42,698 | €53,931 | +€11,233 | +26.3% |
| Financial debts | 43 | €16,109 | €10,437 | -€5,672 | -35.2% |
| Credit institutions | 430/8 | €16,109 | €10,437 | -€5,672 | -35.2% |
| Trade debts | 44 | €10,289 | €19,342 | +€9,053 | +88.0% |
| Suppliers | 440/4 | €10,289 | €19,342 | +€9,053 | +88.0% |
| Taxes, remuneration and social security | 45 | €7,731 | €9,224 | +€1,493 | +19.3% |
| Taxes | 450/3 | - | €3,906 | +€3,906 | |
| Remuneration and social security | 454/9 | €7,731 | €5,318 | -€2,413 | -31.2% |
| Other amounts payable | 47/48 | €8,569 | €14,928 | +€6,360 | +74.2% |
| Turnover | 70 | - | €426,447 | +€426,447 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €326,983 | +€326,983 | |
| Remuneration, social security and pensions | 62 | €64,130 | €63,482 | -€648 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,479 | €9,784 | -€695 | -6.6% |
| Other operating charges | 640/8 | €231,441 | €6,123 | -€225,317 | -97.4% |
| Gross operating margin | 9900 | €269,126 | €99,464 | -€169,662 | -63.0% |
| Operating profit (loss) | 9901 | -€36,924 | €20,075 | +€56,998 | |
| Financial charges | 65/66B | €2,109 | €2,174 | +€65 | +3.1% |
| Recurring financial charges | 65 | €2,109 | €2,174 | +€65 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€39,033 | €17,900 | +€56,933 | |
| Profit (loss) for the period | 9904 | -€39,033 | €17,900 | +€56,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,033 | €17,900 | +€56,933 |
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 19 October 2026 via checked.be.