SABATINO: 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.
SABATINO
Largest movements
- Receivables within one year +€35,169
up €35,169 (+26.0%), from €135,492 to €170,661
of which Other amounts receivable: +€94,592
- Tangible fixed assets +€21,894
up €21,894 (+79.5%), from €27,546 to €49,440
of which Furniture and vehicles: +€22,605
- Cash -€17,919
down €17,919 (-8.6%), from €208,977 to €191,058
mainly Tax, wage and social debts (-€38,306) and Trade debts (-€36,025)
- Debts after one year +€101,856
up €101,856 (+163%), from €62,644 to €164,500
- Tax, wage and social debts -€38,306
down €38,306 (-39.4%), from €97,189 to €58,883
of which Taxes: -€33,063
- Trade debts -€36,025
down €36,025 (-45.1%), from €79,798 to €43,773
- Current portion of long-term debt +€24,159
up €24,159 (+115%), from €21,012 to €45,171
- Profit (loss) carried forward -€16,303
down €16,303 (-11.5%), from €141,928 to €125,624
- Turnover +€647,873
new in 2024: €647,873
- Purchases and services +€462,933
new in 2024: €462,933
- Gross operating margin +€69,908
up €69,908 (+53.7%), from €130,300 to €200,208
- Staff costs +€52,712
up €52,712 (+38.4%), from €137,377 to €190,088
- Financial charges +€7,172
up €7,172 (+88.8%), from €8,075 to €15,247
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 | €423,030 | €458,411 | +€35,381 | +8.4% |
| Fixed assets | 21/28 | €34,078 | €55,473 | +€21,394 | +62.8% |
| Intangible fixed assets | 21 | €2,542 | €2,042 | -€500 | -19.7% |
| Tangible fixed assets | 22/27 | €27,546 | €49,440 | +€21,894 | +79.5% |
| Plant, machinery and equipment | 23 | €10,969 | €10,293 | -€676 | -6.2% |
| Furniture and vehicles | 24 | €16,542 | €39,146 | +€22,605 | +137% |
| Other tangible fixed assets | 26 | €35 | - | -€35 | |
| Financial fixed assets | 28 | €3,991 | €3,991 | = | 0.0% |
| Current assets | 29/58 | €388,951 | €402,938 | +€13,987 | +3.6% |
| Stocks and contracts in progress | 3 | €44,482 | €41,219 | -€3,263 | -7.3% |
| Stocks | 30/36 | €44,482 | €41,219 | -€3,263 | -7.3% |
| Amounts receivable within one year | 40/41 | €135,492 | €170,661 | +€35,169 | +26.0% |
| Trade receivables | 40 | €64,016 | €4,592 | -€59,423 | -92.8% |
| Other amounts receivable | 41 | €71,476 | €166,068 | +€94,592 | +132% |
| Cash at bank and in hand | 54/58 | €208,977 | €191,058 | -€17,919 | -8.6% |
| Total equity and liabilities | 10/49 | €423,030 | €458,411 | +€35,381 | +8.4% |
| Equity | 10/15 | €162,388 | €146,084 | -€16,303 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,928 | €125,624 | -€16,303 | -11.5% |
| Amounts payable | 17/49 | €260,642 | €312,327 | +€51,684 | +19.8% |
| Amounts payable after more than one year | 17 | €62,644 | €164,500 | +€101,856 | +163% |
| Financial debts | 170/4 | €62,644 | €164,500 | +€101,856 | +163% |
| Amounts payable within one year | 42/48 | €197,998 | €147,827 | -€50,171 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €21,012 | €45,171 | +€24,159 | +115% |
| Trade debts | 44 | €79,798 | €43,773 | -€36,025 | -45.1% |
| Suppliers | 440/4 | €79,798 | €43,773 | -€36,025 | -45.1% |
| Taxes, remuneration and social security | 45 | €97,189 | €58,883 | -€38,306 | -39.4% |
| Taxes | 450/3 | €71,188 | €38,125 | -€33,063 | -46.4% |
| Remuneration and social security | 454/9 | €26,001 | €20,758 | -€5,243 | -20.2% |
| Turnover | 70 | - | €647,873 | +€647,873 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €462,933 | +€462,933 | |
| Remuneration, social security and pensions | 62 | €137,377 | €190,088 | +€52,712 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,963 | €10,519 | -€1,444 | -12.1% |
| Other operating charges | 640/8 | €11,860 | €7,776 | -€4,085 | -34.4% |
| Gross operating margin | 9900 | €130,300 | €200,208 | +€69,908 | +53.7% |
| Operating profit (loss) | 9901 | -€30,900 | -€8,175 | +€22,725 | +73.5% |
| Financial income | 75/76B | €4,179 | €9,282 | +€5,103 | +122% |
| Recurring financial income | 75 | €4,179 | €5,675 | +€1,495 | +35.8% |
| Non-recurring financial income | 76B | - | €3,608 | +€3,608 | |
| Financial charges | 65/66B | €8,075 | €15,247 | +€7,172 | +88.8% |
| Recurring financial charges | 65 | €8,075 | €15,247 | +€7,172 | +88.8% |
| Profit (loss) for the period before taxes | 9903 | -€34,795 | -€14,139 | +€20,656 | +59.4% |
| Income taxes | 67/77 | - | €2,164 | +€2,164 | |
| Profit (loss) for the period | 9904 | -€34,795 | -€16,303 | +€18,492 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,795 | -€16,303 | +€18,492 | +53.1% |
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 26 October 2026 via checked.be.