SABATEL: 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.
What changed
SABATEL
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€69,774
2024 · €452,977-€383,203
Equity
€1.2m
2024 · €1.1m+€48,774
Cash
€129,994
2024 · €74,779+€55,216
Balance sheet total
€5.8m
2024 · €4.9m+€906,247
Largest movements
Assets
- Tangible fixed assets +€900,147
up €900,147 (+19.5%), from €4.6m to €5.5m
of which Land and buildings: +€817,878
- Current investments -€90,000
down €90,000 (-60.0%), from €150,000 to €60,000
Equity and liabilities
- Debts after one year +€841,084
up €841,084 (+28.8%), from €2.9m to €3.8m
of which Financial debts: +€805,502
- Other debts -€139,344
down €139,344 (-46.0%), from €303,207 to €163,863
- Accrued charges and deferred income +€74,227
new in 2025: €74,227
- Current portion of long-term debt +€61,394
up €61,394 (+29.6%), from €207,148 to €268,541
Income statement
- Depreciation +€263,492
up €263,492 (+42.9%), from €613,574 to €877,066
- Staff costs +€93,946
up €93,946 (+18.8%), from €498,909 to €592,855
- Financial charges +€79,138
up €79,138 (+69.9%), from €113,246 to €192,384
- Gross operating margin +€65,533
up €65,533 (+3.9%), from €1.7m to €1.8m
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.
Result 2024
€452,977
Gross operating margin
+€65,533
Staff costs
-€93,946
Depreciation
-€263,492
Other operating charges
-€184
Financial income
+€333
Financial charges
-€79,138
Taxes
-€12,309
Result 2025
€69,774
raises the resultlowers the result
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.
From operations
+€856,701
Investment
-€1.7m
Financing
+€881,478
Cash 2024
€74,779
From operations (derived)
+€856,701
Net result for the year
+€69,774
Depreciation
+€877,066
Receivables within one year
-€45,133
Deferred charges and accrued income
-€1
Trade debts
-€27,425
Tax, wage and social debts
+€47,538
Other debts
-€139,344
Accrued charges and deferred income
+€74,227
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.8m
Current investments
+€90,000
Financing
+€881,478
Debts after one year
+€841,084
Current portion of long-term debt
+€61,394
Contributions, distributions and other
-€21,000
Cash 2025
€129,994
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,867,718 | €5,773,966 | +€906,247 | +18.6% |
| Fixed assets | 21/28 | €4,620,497 | €5,516,395 | +€895,897 | +19.4% |
| Intangible fixed assets | 21 | €4,250 | - | -€4,250 | |
| Tangible fixed assets | 22/27 | €4,615,647 | €5,515,795 | +€900,147 | +19.5% |
| Land and buildings | 22 | €1,403,657 | €2,221,535 | +€817,878 | +58.3% |
| Plant, machinery and equipment | 23 | €3,031,464 | €2,653,252 | -€378,213 | -12.5% |
| Furniture and vehicles | 24 | €106,958 | €90,640 | -€16,317 | -15.3% |
| Other tangible fixed assets | 26 | €73,568 | €550,368 | +€476,800 | +648% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €247,221 | €257,571 | +€10,350 | +4.2% |
| Stocks and contracts in progress | 3 | €5,500 | €5,500 | = | 0.0% |
| Stocks | 30/36 | €5,500 | €5,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,298 | €61,431 | +€45,133 | +277% |
| Trade receivables | 40 | €3,049 | €57,113 | +€54,063 | +1,773% |
| Other amounts receivable | 41 | €13,249 | €4,319 | -€8,930 | -67.4% |
| Current investments | 50/53 | €150,000 | €60,000 | -€90,000 | -60.0% |
| Cash at bank and in hand | 54/58 | €74,779 | €129,994 | +€55,216 | +73.8% |
| Deferred charges and accrued income | 490/1 | €645 | €646 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €4,867,718 | €5,773,966 | +€906,247 | +18.6% |
| Equity | 10/15 | €1,124,965 | €1,173,739 | +€48,774 | +4.3% |
| Contributions | 10/11 | €174,000 | €174,000 | = | 0.0% |
| Reserves | 13 | €886,150 | €936,150 | +€50,000 | +5.6% |
| Non-distributable reserves | 130/1 | €17,400 | €17,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,400 | €17,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €850,000 | €900,000 | +€50,000 | +5.9% |
| Profit (loss) carried forward | 14 | €64,815 | €63,589 | -€1,226 | -1.9% |
| Amounts payable | 17/49 | €3,742,754 | €4,600,227 | +€857,473 | +22.9% |
| Amounts payable after more than one year | 17 | €2,924,046 | €3,765,130 | +€841,084 | +28.8% |
| Financial debts | 170/4 | €1,932,509 | €2,738,011 | +€805,502 | +41.7% |
| Other amounts payable | 178/9 | €991,536 | €1,027,118 | +€35,582 | +3.6% |
| Amounts payable within one year | 42/48 | €818,708 | €760,871 | -€57,837 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €207,148 | €268,541 | +€61,394 | +29.6% |
| Trade debts | 44 | €261,676 | €234,250 | -€27,425 | -10.5% |
| Suppliers | 440/4 | €261,676 | €234,250 | -€27,425 | -10.5% |
| Taxes, remuneration and social security | 45 | €46,678 | €94,216 | +€47,538 | +102% |
| Taxes | 450/3 | €819 | €26,131 | +€25,312 | +3,090% |
| Remuneration and social security | 454/9 | €45,859 | €68,085 | +€22,226 | +48.5% |
| Other amounts payable | 47/48 | €303,207 | €163,863 | -€139,344 | -46.0% |
| Accrued charges and deferred income | 492/3 | - | €74,227 | +€74,227 | |
| Non-recurring operating income | 76A | €5,000 | €837 | -€4,163 | -83.3% |
| Remuneration, social security and pensions | 62 | €498,909 | €592,855 | +€93,946 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €613,574 | €877,066 | +€263,492 | +42.9% |
| Other operating charges | 640/8 | €9,083 | €9,267 | +€184 | +2.0% |
| Gross operating margin | 9900 | €1,687,027 | €1,752,561 | +€65,533 | +3.9% |
| Operating profit (loss) | 9901 | €565,461 | €273,373 | -€292,089 | -51.7% |
| Financial income | 75/76B | €1,086 | €1,419 | +€333 | +30.7% |
| Recurring financial income | 75 | €1,086 | €1,419 | +€333 | +30.7% |
| Financial charges | 65/66B | €113,246 | €192,384 | +€79,138 | +69.9% |
| Recurring financial charges | 65 | €113,246 | €192,384 | +€79,138 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €453,301 | €82,408 | -€370,893 | -81.8% |
| Income taxes | 67/77 | €325 | €12,634 | +€12,309 | +3,793% |
| Profit (loss) for the period | 9904 | €452,977 | €69,774 | -€383,203 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €452,977 | €69,774 | -€383,203 | -84.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.