SABALI: 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.
SABALI
Largest movements
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Cash -€7,667
down €7,667 (-21.4%), from €35,800 to €28,133
mainly Other debts (-€9,677) and Net result for the year (-€8,639)
- Deferred charges and accrued income +€5,000
new in 2025: €5,000
- Tangible fixed assets -€799
down €799 (-15.6%), from €5,112 to €4,313
of which Land and buildings: -€564
- Other debts -€9,677
down €9,677 (-69.0%), from €14,029 to €4,352
- Reserves -€7,623
no longer reported in 2025 (was €7,623)
- Trade debts +€4,660
new in 2025: €4,660
- Profit (loss) carried forward -€1,016
new in 2025: -€1,016
- Gross operating margin -€30,821
down €30,821, from €23,489 to -€7,332
- Taxes -€5,251
down €5,251 (-97.7%), from €5,374 to €123
- Depreciation -€428
down €428 (-34.9%), from €1,227 to €799
- Financial income +€410
new in 2025: €410
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 | €53,461 | €39,944 | -€13,517 | -25.3% |
| Fixed assets | 21/28 | €5,112 | €4,313 | -€799 | -15.6% |
| Tangible fixed assets | 22/27 | €5,112 | €4,313 | -€799 | -15.6% |
| Land and buildings | 22 | €3,960 | €3,396 | -€564 | -14.2% |
| Plant, machinery and equipment | 23 | €1,152 | €917 | -€235 | -20.4% |
| Current assets | 29/58 | €48,349 | €35,631 | -€12,718 | -26.3% |
| Stocks and contracts in progress | 3 | €2,549 | €2,498 | -€51 | -2.0% |
| Stocks | 30/36 | €2,549 | €2,498 | -€51 | -2.0% |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €35,800 | €28,133 | -€7,667 | -21.4% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €53,461 | €39,944 | -€13,517 | -25.3% |
| Equity | 10/15 | €26,223 | €17,584 | -€8,639 | -32.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,623 | - | -€7,623 | |
| Distributable reserves | 133 | €7,623 | - | -€7,623 | |
| Profit (loss) carried forward | 14 | - | -€1,016 | -€1,016 | |
| Amounts payable | 17/49 | €27,238 | €22,360 | -€4,878 | -17.9% |
| Amounts payable within one year | 42/48 | €27,238 | €22,360 | -€4,878 | -17.9% |
| Trade debts | 44 | - | €4,660 | +€4,660 | |
| Suppliers | 440/4 | - | €4,660 | +€4,660 | |
| Taxes, remuneration and social security | 45 | €13,209 | €13,348 | +€139 | +1.1% |
| Taxes | 450/3 | €10,808 | €10,751 | -€57 | -0.5% |
| Remuneration and social security | 454/9 | €2,401 | €2,597 | +€196 | +8.2% |
| Other amounts payable | 47/48 | €14,029 | €4,352 | -€9,677 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,227 | €799 | -€428 | -34.9% |
| Other operating charges | 640/8 | €744 | €713 | -€31 | -4.2% |
| Gross operating margin | 9900 | €23,489 | -€7,332 | -€30,821 | |
| Operating profit (loss) | 9901 | €21,518 | -€8,844 | -€30,362 | |
| Financial income | 75/76B | - | €410 | +€410 | |
| Recurring financial income | 75 | - | €410 | +€410 | |
| Financial charges | 65/66B | €56 | €82 | +€26 | +46.4% |
| Recurring financial charges | 65 | €56 | €82 | +€26 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €21,462 | -€8,516 | -€29,978 | |
| Income taxes | 67/77 | €5,374 | €123 | -€5,251 | -97.7% |
| Profit (loss) for the period | 9904 | €16,088 | -€8,639 | -€24,727 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,088 | -€8,639 | -€24,727 |
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.