Sabastudio: 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.
Sabastudio
Largest movements
- Receivables within one year +€79,229
up €79,229 (+269%), from €29,508 to €108,737
of which Trade receivables: +€64,589
- Cash +€19,875
up €19,875 (+90.2%), from €22,034 to €41,909
mainly Net result for the year (+€89,974) and Other debts (+€15,587)
- Profit (loss) carried forward +€89,974
up €89,974, from -€26,927 to €63,046
- Other debts +€15,587
up €15,587 (+45.9%), from €33,987 to €49,574
- Tax, wage and social debts +€14,686
up €14,686 (+40.1%), from €36,601 to €51,287
of which Taxes: +€11,719
- Trade debts -€10,303
down €10,303 (-28.6%), from €36,036 to €25,733
- Debts after one year -€9,777
down €9,777 (-4.6%), from €211,825 to €202,048
- Gross operating margin +€93,401
up €93,401 (+75.0%), from €124,572 to €217,973
- Taxes +€22,997
up €22,997 (+2,666%), from €863 to €23,860
- Staff costs +€13,391
up €13,391 (+19.7%), from €67,839 to €81,230
- Financial charges +€2,495
up €2,495 (+28.2%), from €8,845 to €11,341
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,579 | €416,373 | +€100,794 | +31.9% |
| Fixed assets | 21/28 | €255,197 | €256,448 | +€1,251 | +0.5% |
| Tangible fixed assets | 22/27 | €255,022 | €256,273 | +€1,251 | +0.5% |
| Land and buildings | 22 | €243,146 | €238,228 | -€4,919 | -2.0% |
| Plant, machinery and equipment | 23 | €7,343 | €8,877 | +€1,534 | +20.9% |
| Furniture and vehicles | 24 | €4,291 | €4,375 | +€83 | +1.9% |
| Other tangible fixed assets | 26 | €241 | €4,793 | +€4,552 | +1,886% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €60,382 | €159,925 | +€99,543 | +165% |
| Amounts receivable within one year | 40/41 | €29,508 | €108,737 | +€79,229 | +269% |
| Trade receivables | 40 | €29,508 | €94,097 | +€64,589 | +219% |
| Other amounts receivable | 41 | - | €14,640 | +€14,640 | |
| Cash at bank and in hand | 54/58 | €22,034 | €41,909 | +€19,875 | +90.2% |
| Deferred charges and accrued income | 490/1 | €8,840 | €9,279 | +€439 | +5.0% |
| Total equity and liabilities | 10/49 | €315,579 | €416,373 | +€100,794 | +31.9% |
| Equity | 10/15 | -€14,927 | €75,046 | +€89,974 | |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,927 | €63,046 | +€89,974 | |
| Amounts payable | 17/49 | €330,506 | €341,327 | +€10,821 | +3.3% |
| Amounts payable after more than one year | 17 | €211,825 | €202,048 | -€9,777 | -4.6% |
| Financial debts | 170/4 | €211,825 | €202,048 | -€9,777 | -4.6% |
| Amounts payable within one year | 42/48 | €118,681 | €139,278 | +€20,597 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €12,057 | €12,684 | +€628 | +5.2% |
| Trade debts | 44 | €36,036 | €25,733 | -€10,303 | -28.6% |
| Suppliers | 440/4 | €36,036 | €25,733 | -€10,303 | -28.6% |
| Taxes, remuneration and social security | 45 | €36,601 | €51,287 | +€14,686 | +40.1% |
| Taxes | 450/3 | €32,317 | €44,036 | +€11,719 | +36.3% |
| Remuneration and social security | 454/9 | €4,285 | €7,251 | +€2,966 | +69.2% |
| Other amounts payable | 47/48 | €33,987 | €49,574 | +€15,587 | +45.9% |
| Remuneration, social security and pensions | 62 | €67,839 | €81,230 | +€13,391 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,705 | €9,546 | +€1,842 | +23.9% |
| Other operating charges | 640/8 | €2,027 | €2,183 | +€156 | +7.7% |
| Gross operating margin | 9900 | €124,572 | €217,973 | +€93,401 | +75.0% |
| Operating profit (loss) | 9901 | €47,002 | €125,014 | +€78,012 | +166% |
| Financial income | 75/76B | €316 | €161 | -€155 | -49.1% |
| Recurring financial income | 75 | €316 | €161 | -€155 | -49.1% |
| Financial charges | 65/66B | €8,845 | €11,341 | +€2,495 | +28.2% |
| Recurring financial charges | 65 | €8,845 | €11,341 | +€2,495 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €38,473 | €113,834 | +€75,361 | +196% |
| Income taxes | 67/77 | €863 | €23,860 | +€22,997 | +2,666% |
| Profit (loss) for the period | 9904 | €37,610 | €89,974 | +€52,364 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €37,610 | €89,974 | +€52,364 | +139% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.