SABBE: 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.
SABBE
Largest movements
- Tangible fixed assets -€10,921
down €10,921 (-23.1%), from €47,258 to €36,338
of which Furniture and vehicles: -€10,539
- Cash -€3,971
down €3,971 (-6.4%), from €61,862 to €57,892
mainly Other debts (-€11,394) and Debts after one year (-€6,241)
- Other debts -€11,394
down €11,394 (-49.4%), from €23,081 to €11,687
- Debts after one year -€6,241
down €6,241 (-38.6%), from €16,188 to €9,947
- Tax, wage and social debts +€3,660
up €3,660 (+70.9%), from €5,161 to €8,821
of which Taxes: +€3,638
- Trade debts -€1,908
down €1,908 (-50.7%), from €3,761 to €1,853
- Reserves +€1,666
up €1,666 (+5.8%), from €28,540 to €30,206
- Depreciation +€3,305
up €3,305 (+37.7%), from €8,760 to €12,065
- Gross operating margin +€2,708
up €2,708 (+21.0%), from €12,910 to €15,618
- Financial charges +€241
up €241 (+26.5%), from €911 to €1,153
- Other operating charges +€169
up €169 (+32.1%), from €525 to €693
- Taxes +€167
up €167 (+94.8%), from €176 to €343
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 | €125,375 | €111,451 | -€13,923 | -11.1% |
| Fixed assets | 21/28 | €47,258 | €36,338 | -€10,921 | -23.1% |
| Tangible fixed assets | 22/27 | €47,258 | €36,338 | -€10,921 | -23.1% |
| Furniture and vehicles | 24 | €45,549 | €35,009 | -€10,539 | -23.1% |
| Other tangible fixed assets | 26 | €1,710 | €1,328 | -€381 | -22.3% |
| Current assets | 29/58 | €78,116 | €75,114 | -€3,003 | -3.8% |
| Amounts receivable within one year | 40/41 | €14,903 | €15,097 | +€194 | +1.3% |
| Trade receivables | 40 | €9,970 | €10,164 | +€194 | +1.9% |
| Other amounts receivable | 41 | €4,933 | €4,933 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,862 | €57,892 | -€3,971 | -6.4% |
| Deferred charges and accrued income | 490/1 | €1,351 | €2,125 | +€774 | +57.3% |
| Total equity and liabilities | 10/49 | €125,375 | €111,451 | -€13,923 | -11.1% |
| Equity | 10/15 | €71,237 | €72,902 | +€1,666 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,540 | €30,206 | +€1,666 | +5.8% |
| Distributable reserves | 133 | €28,540 | €30,206 | +€1,666 | +5.8% |
| Profit (loss) carried forward | 14 | €24,097 | €24,097 | = | 0.0% |
| Amounts payable | 17/49 | €54,138 | €38,549 | -€15,589 | -28.8% |
| Amounts payable after more than one year | 17 | €16,188 | €9,947 | -€6,241 | -38.6% |
| Financial debts | 170/4 | €16,188 | €9,947 | -€6,241 | -38.6% |
| Amounts payable within one year | 42/48 | €37,950 | €28,602 | -€9,347 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €5,946 | €6,241 | +€295 | +5.0% |
| Trade debts | 44 | €3,761 | €1,853 | -€1,908 | -50.7% |
| Suppliers | 440/4 | €3,761 | €1,853 | -€1,908 | -50.7% |
| Taxes, remuneration and social security | 45 | €5,161 | €8,821 | +€3,660 | +70.9% |
| Taxes | 450/3 | €1,803 | €5,440 | +€3,638 | +201.8% |
| Remuneration and social security | 454/9 | €3,359 | €3,381 | +€22 | +0.7% |
| Other amounts payable | 47/48 | €23,081 | €11,687 | -€11,394 | -49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,760 | €12,065 | +€3,305 | +37.7% |
| Other operating charges | 640/8 | €525 | €693 | +€169 | +32.1% |
| Gross operating margin | 9900 | €12,910 | €15,618 | +€2,708 | +21.0% |
| Operating profit (loss) | 9901 | €3,625 | €2,860 | -€765 | -21.1% |
| Financial income | 75/76B | €380 | €301 | -€79 | -20.7% |
| Recurring financial income | 75 | €380 | €301 | -€79 | -20.7% |
| Financial charges | 65/66B | €911 | €1,153 | +€241 | +26.5% |
| Recurring financial charges | 65 | €911 | €1,153 | +€241 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €3,094 | €2,008 | -€1,085 | -35.1% |
| Income taxes | 67/77 | €176 | €343 | +€167 | +94.8% |
| Profit (loss) for the period | 9904 | €2,918 | €1,666 | -€1,252 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,918 | €1,666 | -€1,252 | -42.9% |
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 3 October 2026 via checked.be.