SABBE & CO: 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.
SABBE & CO
Largest movements
- Cash +€44,973
up €44,973 (+181%), from €24,877 to €69,850
mainly Net result for the year (+€48,269) and Tax, wage and social debts (+€8,012)
- Current investments +€11,930
up €11,930 (+59.6%), from €20,000 to €31,930
- Reserves +€25,000
up €25,000 (+136%), from €18,350 to €43,350
- Profit (loss) carried forward +€23,269
up €23,269 (+89.6%), from €25,983 to €49,252
- Tax, wage and social debts +€8,012
up €8,012 (+244%), from €3,284 to €11,296
of which Taxes: +€4,812
- Accrued charges and deferred income +€3,875
up €3,875 (+2,916%), from €133 to €4,008
- Trade debts -€2,214
down €2,214 (-98.9%), from €2,239 to €26
- Gross operating margin +€34,015
up €34,015 (+105%), from €32,432 to €66,447
- Taxes +€7,805
up €7,805 (+93.3%), from €8,360 to €16,165
- Depreciation -€1,780
down €1,780 (-64.7%), from €2,750 to €970
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 | €60,108 | €115,932 | +€55,824 | +92.9% |
| Fixed assets | 21/28 | €731 | €868 | +€137 | +18.7% |
| Tangible fixed assets | 22/27 | €731 | €868 | +€137 | +18.7% |
| Furniture and vehicles | 24 | €731 | €868 | +€137 | +18.7% |
| Current assets | 29/58 | €59,377 | €115,064 | +€55,687 | +93.8% |
| Amounts receivable within one year | 40/41 | €12,417 | €11,877 | -€540 | -4.4% |
| Trade receivables | 40 | €12,142 | €8,416 | -€3,726 | -30.7% |
| Other amounts receivable | 41 | €275 | €3,461 | +€3,185 | +1,158% |
| Current investments | 50/53 | €20,000 | €31,930 | +€11,930 | +59.6% |
| Cash at bank and in hand | 54/58 | €24,877 | €69,850 | +€44,973 | +181% |
| Deferred charges and accrued income | 490/1 | €2,082 | €1,407 | -€675 | -32.4% |
| Total equity and liabilities | 10/49 | €60,108 | €115,932 | +€55,824 | +92.9% |
| Equity | 10/15 | €52,333 | €100,602 | +€48,269 | +92.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €18,350 | €43,350 | +€25,000 | +136% |
| Distributable reserves | 133 | €18,350 | €43,350 | +€25,000 | +136% |
| Profit (loss) carried forward | 14 | €25,983 | €49,252 | +€23,269 | +89.6% |
| Amounts payable | 17/49 | €7,775 | €15,330 | +€7,555 | +97.2% |
| Amounts payable within one year | 42/48 | €7,642 | €11,322 | +€3,680 | +48.2% |
| Trade debts | 44 | €2,239 | €26 | -€2,214 | -98.9% |
| Suppliers | 440/4 | €2,239 | €26 | -€2,214 | -98.9% |
| Taxes, remuneration and social security | 45 | €3,284 | €11,296 | +€8,012 | +244% |
| Taxes | 450/3 | €3,284 | €8,096 | +€4,812 | +147% |
| Remuneration and social security | 454/9 | - | €3,200 | +€3,200 | |
| Other amounts payable | 47/48 | €2,118 | - | -€2,118 | |
| Accrued charges and deferred income | 492/3 | €133 | €4,008 | +€3,875 | +2,916% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,750 | €970 | -€1,780 | -64.7% |
| Other operating charges | 640/8 | €1,456 | €1,541 | +€85 | +5.8% |
| Gross operating margin | 9900 | €32,432 | €66,447 | +€34,015 | +105% |
| Operating profit (loss) | 9901 | €28,226 | €63,936 | +€35,710 | +127% |
| Financial income | 75/76B | €254 | €685 | +€431 | +169% |
| Recurring financial income | 75 | €254 | €685 | +€431 | +169% |
| Financial charges | 65/66B | €90 | €188 | +€98 | +108% |
| Recurring financial charges | 65 | €90 | €188 | +€98 | +108% |
| Profit (loss) for the period before taxes | 9903 | €28,390 | €64,434 | +€36,044 | +127% |
| Income taxes | 67/77 | €8,360 | €16,165 | +€7,805 | +93.3% |
| Profit (loss) for the period | 9904 | €20,030 | €48,269 | +€28,239 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €20,030 | €48,269 | +€28,239 | +141% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.