saBBajon: 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.
saBBajon
Largest movements
- Tangible fixed assets +€20,594
up €20,594 (+93.9%), from €21,922 to €42,517
of which Plant, machinery and equipment: +€19,590
- Cash -€10,054
down €10,054 (-19.3%), from €52,104 to €42,051
mainly Investment in fixed assets (net) (-€24,749) and Receivables within one year (-€2,431)
- Receivables within one year +€2,431
up €2,431 (+160%), from €1,516 to €3,947
of which Trade receivables: +€2,706
- Profit (loss) carried forward +€8,894
up €8,894, from -€8,894 to €0
- Reserves +€2,730
up €2,730 (+5.4%), from €51,000 to €53,730
- Accrued charges and deferred income +€1,043
up €1,043 (+1,346%), from €77 to €1,120
- Gross operating margin +€14,555
up €14,555 (+377%), from €3,856 to €18,411
- Financial charges -€1,342
down €1,342 (-99.7%), from €1,347 to €4
- Other operating charges +€860
up €860 (+57.2%), from €1,505 to €2,366
- Depreciation -€349
down €349 (-7.8%), from €4,504 to €4,154
- Taxes +€273
new in 2025: €273
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,285 | €89,800 | +€13,516 | +17.7% |
| Fixed assets | 21/28 | €21,922 | €42,517 | +€20,594 | +93.9% |
| Tangible fixed assets | 22/27 | €21,922 | €42,517 | +€20,594 | +93.9% |
| Land and buildings | 22 | €16,037 | €17,070 | +€1,032 | +6.4% |
| Plant, machinery and equipment | 23 | €5,857 | €25,447 | +€19,590 | +334% |
| Furniture and vehicles | 24 | €28 | €0 | -€28 | -100% |
| Current assets | 29/58 | €54,362 | €47,284 | -€7,079 | -13.0% |
| Stocks and contracts in progress | 3 | €110 | €505 | +€395 | +359% |
| Stocks | 30/36 | €110 | €505 | +€395 | +359% |
| Amounts receivable within one year | 40/41 | €1,516 | €3,947 | +€2,431 | +160% |
| Trade receivables | 40 | €580 | €3,286 | +€2,706 | +467% |
| Other amounts receivable | 41 | €936 | €661 | -€275 | -29.4% |
| Cash at bank and in hand | 54/58 | €52,104 | €42,051 | -€10,054 | -19.3% |
| Deferred charges and accrued income | 490/1 | €633 | €781 | +€149 | +23.5% |
| Total equity and liabilities | 10/49 | €76,285 | €89,800 | +€13,516 | +17.7% |
| Equity | 10/15 | €62,107 | €73,730 | +€11,623 | +18.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €51,000 | €53,730 | +€2,730 | +5.4% |
| Distributable reserves | 133 | €51,000 | €53,730 | +€2,730 | +5.4% |
| Profit (loss) carried forward | 14 | -€8,894 | €0 | +€8,894 | |
| Amounts payable | 17/49 | €14,178 | €16,071 | +€1,893 | +13.4% |
| Amounts payable within one year | 42/48 | €14,101 | €14,951 | +€850 | +6.0% |
| Trade debts | 44 | €1,139 | €1,159 | +€21 | +1.8% |
| Suppliers | 440/4 | €1,139 | €1,159 | +€21 | +1.8% |
| Taxes, remuneration and social security | 45 | - | €273 | +€273 | |
| Taxes | 450/3 | - | €273 | +€273 | |
| Other amounts payable | 47/48 | €12,962 | €13,519 | +€557 | +4.3% |
| Accrued charges and deferred income | 492/3 | €77 | €1,120 | +€1,043 | +1,346% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,504 | €4,154 | -€349 | -7.8% |
| Other operating charges | 640/8 | €1,505 | €2,366 | +€860 | +57.2% |
| Gross operating margin | 9900 | €3,856 | €18,411 | +€14,555 | +377% |
| Operating profit (loss) | 9901 | -€2,153 | €11,890 | +€14,044 | |
| Financial income | 75/76B | €182 | €10 | -€172 | -94.5% |
| Recurring financial income | 75 | €182 | €10 | -€172 | -94.5% |
| Financial charges | 65/66B | €1,347 | €4 | -€1,342 | -99.7% |
| Recurring financial charges | 65 | €1,347 | €4 | -€1,342 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,318 | €11,896 | +€15,214 | |
| Income taxes | 67/77 | - | €273 | +€273 | |
| Profit (loss) for the period | 9904 | -€3,318 | €11,623 | +€14,941 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,318 | €11,623 | +€14,941 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.