SABATO: 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.
SABATO
Largest movements
- Cash -€21,951
down €21,951 (-25.2%), from €87,042 to €65,091
mainly Net result for the year (-€20,195) and Debts after one year (-€5,939)
- Tangible fixed assets -€9,107
down €9,107 (-33.5%), from €27,162 to €18,055
of which Furniture and vehicles: -€7,652
- Receivables within one year -€5,709
down €5,709 (-36.7%), from €15,569 to €9,860
- Deferred charges and accrued income +€2,065
up €2,065 (+77.0%), from €2,683 to €4,749
- Profit (loss) carried forward -€20,195
down €20,195 (-77.5%), from €26,063 to €5,868
- Debts after one year -€5,939
no longer reported in 2025 (was €5,939)
- Trade debts -€5,642
down €5,642 (-33.4%), from €16,898 to €11,256
- Current portion of long-term debt -€1,775
down €1,775 (-23.0%), from €7,714 to €5,939
- Tax, wage and social debts -€1,593
down €1,593 (-4.3%), from €37,270 to €35,676
of which Taxes: -€1,802
- Gross operating margin +€20,643
up €20,643 (+11.4%), from €180,681 to €201,323
- Staff costs +€14,151
up €14,151 (+7.4%), from €192,376 to €206,528
- Depreciation -€2,667
down €2,667 (-22.7%), from €11,774 to €9,107
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 | €136,570 | €101,554 | -€35,016 | -25.6% |
| Fixed assets | 21/28 | €30,462 | €21,355 | -€9,107 | -29.9% |
| Tangible fixed assets | 22/27 | €27,162 | €18,055 | -€9,107 | -33.5% |
| Plant, machinery and equipment | 23 | €6,131 | €4,676 | -€1,455 | -23.7% |
| Furniture and vehicles | 24 | €21,031 | €13,379 | -€7,652 | -36.4% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €106,108 | €80,199 | -€25,909 | -24.4% |
| Stocks and contracts in progress | 3 | €814 | €500 | -€314 | -38.5% |
| Stocks | 30/36 | €814 | €500 | -€314 | -38.5% |
| Amounts receivable within one year | 40/41 | €15,569 | €9,860 | -€5,709 | -36.7% |
| Other amounts receivable | 41 | €15,569 | €9,860 | -€5,709 | -36.7% |
| Cash at bank and in hand | 54/58 | €87,042 | €65,091 | -€21,951 | -25.2% |
| Deferred charges and accrued income | 490/1 | €2,683 | €4,749 | +€2,065 | +77.0% |
| Total equity and liabilities | 10/49 | €136,570 | €101,554 | -€35,016 | -25.6% |
| Equity | 10/15 | €68,695 | €48,499 | -€20,195 | -29.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,031 | €24,031 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €22,231 | €22,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,063 | €5,868 | -€20,195 | -77.5% |
| Amounts payable | 17/49 | €67,875 | €53,055 | -€14,820 | -21.8% |
| Amounts payable after more than one year | 17 | €5,939 | - | -€5,939 | |
| Financial debts | 170/4 | €5,939 | - | -€5,939 | |
| Amounts payable within one year | 42/48 | €61,936 | €53,055 | -€8,882 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €7,714 | €5,939 | -€1,775 | -23.0% |
| Trade debts | 44 | €16,898 | €11,256 | -€5,642 | -33.4% |
| Suppliers | 440/4 | €16,898 | €11,256 | -€5,642 | -33.4% |
| Taxes, remuneration and social security | 45 | €37,270 | €35,676 | -€1,593 | -4.3% |
| Taxes | 450/3 | €15,840 | €14,038 | -€1,802 | -11.4% |
| Remuneration and social security | 454/9 | €21,430 | €21,638 | +€209 | +1.0% |
| Other amounts payable | 47/48 | €54 | €184 | +€130 | +238.0% |
| Remuneration, social security and pensions | 62 | €192,376 | €206,528 | +€14,151 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,774 | €9,107 | -€2,667 | -22.7% |
| Other operating charges | 640/8 | €2,434 | €2,500 | +€67 | +2.7% |
| Gross operating margin | 9900 | €180,681 | €201,323 | +€20,643 | +11.4% |
| Operating profit (loss) | 9901 | -€25,904 | -€16,812 | +€9,092 | +35.1% |
| Financial income | 75/76B | €1 | €3 | +€2 | +276.5% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +276.5% |
| Financial charges | 65/66B | €3,633 | €3,272 | -€361 | -9.9% |
| Recurring financial charges | 65 | €3,633 | €3,272 | -€361 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,536 | -€20,080 | +€9,455 | +32.0% |
| Transfer from deferred taxes | 780 | €618 | - | -€618 | |
| Income taxes | 67/77 | €117 | €115 | -€2 | -2.1% |
| Profit (loss) for the period | 9904 | -€29,035 | -€20,195 | +€8,840 | +30.4% |
| Transfer from tax-exempt reserves | 789 | €927 | - | -€927 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,107 | -€20,195 | +€7,912 | +28.1% |
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 5 October 2026 via checked.be.