SABALLAN: 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.
SABALLAN
Largest movements
- Cash -€11,938
down €11,938 (-71.8%), from €16,628 to €4,690
mainly Stocks and contracts (-€8,877) and Net result for the year (-€1,742)
- Stocks and contracts +€8,877
up €8,877 (+23.8%), from €37,366 to €46,243
- Profit (loss) carried forward -€1,742
down €1,742 (-5.9%), from €29,322 to €27,581
- Tax, wage and social debts -€1,480
down €1,480 (-11.2%), from €13,212 to €11,732
of which Taxes: -€1,989
- Staff costs +€23,476
up €23,476 (+98.7%), from €23,786 to €47,262
- Other operating charges -€6,250
down €6,250 (-95.6%), from €6,535 to €285
- Gross operating margin -€4,872
down €4,872 (-9.5%), from €51,060 to €46,189
- Taxes -€4,721
no longer reported in 2025 (was €4,721)
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 | €62,697 | €59,401 | -€3,297 | -5.3% |
| Fixed assets | 21/28 | €8,000 | €8,000 | = | 0.0% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €54,697 | €51,401 | -€3,297 | -6.0% |
| Stocks and contracts in progress | 3 | €37,366 | €46,243 | +€8,877 | +23.8% |
| Stocks | 30/36 | €37,366 | €46,243 | +€8,877 | +23.8% |
| Amounts receivable within one year | 40/41 | €468 | €468 | = | 0.0% |
| Trade receivables | 40 | €468 | €468 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,628 | €4,690 | -€11,938 | -71.8% |
| Deferred charges and accrued income | 490/1 | €236 | - | -€236 | |
| Total equity and liabilities | 10/49 | €62,697 | €59,401 | -€3,297 | -5.3% |
| Equity | 10/15 | €30,822 | €29,081 | -€1,742 | -5.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,322 | €27,581 | -€1,742 | -5.9% |
| Amounts payable | 17/49 | €31,875 | €30,320 | -€1,555 | -4.9% |
| Amounts payable within one year | 42/48 | €31,875 | €30,320 | -€1,555 | -4.9% |
| Trade debts | 44 | €10,098 | €10,024 | -€74 | -0.7% |
| Suppliers | 440/4 | €10,098 | €10,024 | -€74 | -0.7% |
| Taxes, remuneration and social security | 45 | €13,212 | €11,732 | -€1,480 | -11.2% |
| Taxes | 450/3 | €8,750 | €6,761 | -€1,989 | -22.7% |
| Remuneration and social security | 454/9 | €4,462 | €4,970 | +€508 | +11.4% |
| Other amounts payable | 47/48 | €8,564 | €8,564 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €23,786 | €47,262 | +€23,476 | +98.7% |
| Other operating charges | 640/8 | €6,535 | €285 | -€6,250 | -95.6% |
| Non-recurring operating charges | 66A | - | -€0 | -€0 | |
| Gross operating margin | 9900 | €51,060 | €46,189 | -€4,872 | -9.5% |
| Operating profit (loss) | 9901 | €20,739 | -€1,359 | -€22,098 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €185 | €383 | +€198 | +107.0% |
| Recurring financial charges | 65 | €185 | €383 | +€198 | +107.0% |
| Profit (loss) for the period before taxes | 9903 | €20,558 | -€1,742 | -€22,300 | |
| Income taxes | 67/77 | €4,721 | - | -€4,721 | |
| Profit (loss) for the period | 9904 | €15,837 | -€1,742 | -€17,579 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,837 | -€1,742 | -€17,579 |
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 3 October 2026 via checked.be.