SABBE CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€2,966
up €2,966 (+58.2%), from €5,100 to €8,066
of which Furniture and vehicles: +€3,250
- Cash +€2,248
up €2,248 (+41.1%), from €5,476 to €7,724
mainly Other debts (+€9,498) and Deferred charges and accrued income (+€1,283)
- Deferred charges and accrued income -€1,283
down €1,283 (-71.8%), from €1,787 to €504
- Receivables within one year -€1,050
down €1,050 (-45.8%), from €2,295 to €1,245
- Other debts +€9,498
up €9,498 (+76.9%), from €12,352 to €21,850
- Profit (loss) carried forward -€4,529
down €4,529 (-11.3%), from -€39,991 to -€44,519
- Trade debts -€2,073
no longer reported in 2025 (was €2,073)
- Gross operating margin +€8,306
up €8,306 (+70.7%), from -€11,749 to -€3,443
- Other operating charges -€343
down €343 (-32.7%), from €1,048 to €705
- Financial income -€203
no longer reported in 2025 (was €203)
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 | €16,292 | €19,172 | +€2,880 | +17.7% |
| Fixed assets | 21/28 | €6,735 | €9,701 | +€2,966 | +44.0% |
| Tangible fixed assets | 22/27 | €5,100 | €8,066 | +€2,966 | +58.2% |
| Land and buildings | 22 | €5,100 | €4,816 | -€284 | -5.6% |
| Furniture and vehicles | 24 | - | €3,250 | +€3,250 | |
| Financial fixed assets | 28 | €1,635 | €1,635 | = | 0.0% |
| Current assets | 29/58 | €9,557 | €9,472 | -€85 | -0.9% |
| Amounts receivable within one year | 40/41 | €2,295 | €1,245 | -€1,050 | -45.8% |
| Trade receivables | 40 | €2,295 | €1,245 | -€1,050 | -45.8% |
| Cash at bank and in hand | 54/58 | €5,476 | €7,724 | +€2,248 | +41.1% |
| Deferred charges and accrued income | 490/1 | €1,787 | €504 | -€1,283 | -71.8% |
| Total equity and liabilities | 10/49 | €16,292 | €19,172 | +€2,880 | +17.7% |
| Equity | 10/15 | -€781 | -€5,309 | -€4,529 | -580.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,991 | -€44,519 | -€4,529 | -11.3% |
| Amounts payable | 17/49 | €17,073 | €24,482 | +€7,409 | +43.4% |
| Amounts payable within one year | 42/48 | €17,073 | €24,482 | +€7,409 | +43.4% |
| Trade debts | 44 | €2,073 | - | -€2,073 | |
| Suppliers | 440/4 | €2,073 | - | -€2,073 | |
| Taxes, remuneration and social security | 45 | €2,647 | €2,632 | -€16 | -0.6% |
| Taxes | 450/3 | €2,647 | €2,632 | -€16 | -0.6% |
| Other amounts payable | 47/48 | €12,352 | €21,850 | +€9,498 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €284 | = | 0.0% |
| Other operating charges | 640/8 | €1,048 | €705 | -€343 | -32.7% |
| Non-recurring operating charges | 66A | €1,358 | - | -€1,358 | |
| Gross operating margin | 9900 | -€11,749 | -€3,443 | +€8,306 | +70.7% |
| Operating profit (loss) | 9901 | -€14,439 | -€4,432 | +€10,007 | +69.3% |
| Financial income | 75/76B | €203 | - | -€203 | |
| Recurring financial income | 75 | €203 | - | -€203 | |
| Financial charges | 65/66B | €120 | €96 | -€24 | -20.0% |
| Recurring financial charges | 65 | €120 | €96 | -€24 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,357 | -€4,529 | +€9,828 | +68.5% |
| Profit (loss) for the period | 9904 | -€14,357 | -€4,529 | +€9,828 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,357 | -€4,529 | +€9,828 | +68.5% |
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 6 October 2026 via checked.be.