SABAKI: 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.
SABAKI
Largest movements
- Cash +€32,067
up €32,067 (+84.9%), from €37,790 to €69,857
mainly Other debts (+€70,352) and Net result for the year (+€45,324)
- Tangible fixed assets +€19,608
up €19,608 (+113.5%), from €17,277 to €36,884
of which Other tangible fixed assets: +€28,830
- Receivables within one year +€1,919
up €1,919 (+17.6%), from €10,913 to €12,831
of which Other amounts receivable: +€2,062
- Other debts +€70,352
up €70,352 (+2770.8%), from €2,539 to €72,891
- Reserves -€24,676
down €24,676 (-48.6%), from €50,730 to €26,054
- Trade debts +€9,141
up €9,141 (+404.0%), from €2,262 to €11,404
- Current portion of long-term debt -€4,902
down €4,902 (-83.1%), from €5,896 to €994
- Tax, wage and social debts +€4,701
up €4,701 (+238.3%), from €1,973 to €6,674
- Gross operating margin +€55,134
up €55,134 (+302.6%), from €18,218 to €73,352
- Taxes +€14,021
up €14,021 (+829.0%), from €1,691 to €15,712
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 | €66,405 | €120,017 | +€53,611 | +80.7% |
| Fixed assets | 21/28 | €17,277 | €36,884 | +€19,608 | +113.5% |
| Tangible fixed assets | 22/27 | €17,277 | €36,884 | +€19,608 | +113.5% |
| Plant, machinery and equipment | 23 | €2,490 | €648 | -€1,841 | -74.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €14,787 | €7,406 | -€7,381 | -49.9% |
| Other tangible fixed assets | 26 | - | €28,830 | +€28,830 | |
| Current assets | 29/58 | €49,129 | €83,133 | +€34,004 | +69.2% |
| Amounts receivable within one year | 40/41 | €10,913 | €12,831 | +€1,919 | +17.6% |
| Trade receivables | 40 | €10,104 | €9,960 | -€144 | -1.4% |
| Other amounts receivable | 41 | €809 | €2,871 | +€2,062 | +255.0% |
| Cash at bank and in hand | 54/58 | €37,790 | €69,857 | +€32,067 | +84.9% |
| Deferred charges and accrued income | 490/1 | €426 | €445 | +€18 | +4.3% |
| Total equity and liabilities | 10/49 | €66,405 | €120,017 | +€53,611 | +80.7% |
| Equity | 10/15 | €52,730 | €28,054 | -€24,676 | -46.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,730 | €26,054 | -€24,676 | -48.6% |
| Distributable reserves | 133 | €50,730 | €26,054 | -€24,676 | -48.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,675 | €91,963 | +€78,287 | +572.5% |
| Amounts payable after more than one year | 17 | €1,004 | €0 | -€1,004 | -100.0% |
| Financial debts | 170/4 | €1,004 | €0 | -€1,004 | -100.0% |
| Amounts payable within one year | 42/48 | €12,671 | €91,963 | +€79,292 | +625.8% |
| Current portion of amounts payable after more than one year | 42 | €5,896 | €994 | -€4,902 | -83.1% |
| Trade debts | 44 | €2,262 | €11,404 | +€9,141 | +404.0% |
| Suppliers | 440/4 | €2,262 | €11,404 | +€9,141 | +404.0% |
| Taxes, remuneration and social security | 45 | €1,973 | €6,674 | +€4,701 | +238.3% |
| Taxes | 450/3 | €1,973 | €6,674 | +€4,701 | +238.3% |
| Other amounts payable | 47/48 | €2,539 | €72,891 | +€70,352 | +2770.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,697 | €10,301 | +€604 | +6.2% |
| Other operating charges | 640/8 | €1,897 | €1,375 | -€522 | -27.5% |
| Gross operating margin | 9900 | €18,218 | €73,352 | +€55,134 | +302.6% |
| Operating profit (loss) | 9901 | €6,624 | €61,676 | +€55,052 | +831.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €670 | €640 | -€30 | -4.5% |
| Recurring financial charges | 65 | €670 | €640 | -€30 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €5,954 | €61,036 | +€55,082 | +925.1% |
| Income taxes | 67/77 | €1,691 | €15,712 | +€14,021 | +829.0% |
| Profit (loss) for the period | 9904 | €4,263 | €45,324 | +€41,061 | +963.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,263 | €45,324 | +€41,061 | +963.3% |
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 8 October 2026 via checked.be.