Sabbe Jean: 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 Jean
Largest movements
- Receivables after one year -€20,000
down €20,000 (-100%), from €20,000 to €0
- Tangible fixed assets -€6,608
down €6,608 (-55.3%), from €11,944 to €5,336
- Receivables within one year -€5,244
down €5,244 (-36.5%), from €14,386 to €9,142
of which Other amounts receivable: -€4,786
- Cash -€2,145
down €2,145 (-5.8%), from €37,058 to €34,913
mainly Contributions, distributions and other (-€72,000) and Current portion of long-term debt (-€4,957)
- Reserves -€52,462
down €52,462 (-87.7%), from €59,818 to €7,356
- Other debts +€30,596
up €30,596, from €0 to €30,596
- Current portion of long-term debt -€4,957
down €4,957 (-58.0%), from €8,546 to €3,589
- Short-term financial debts -€3,750
down €3,750 (-100%), from €3,750 to €0
- Debts after one year -€3,589
down €3,589 (-100%), from €3,589 to €0
- Financial income -€682
down €682 (-87.3%), from €781 to €99
- Gross operating margin -€624
down €624 (-1.6%), from €39,922 to €39,298
- Taxes -€594
down €594 (-5.6%), from €10,567 to €9,972
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 | €84,442 | €50,277 | -€34,165 | -40.5% |
| Fixed assets | 21/28 | €11,944 | €5,336 | -€6,608 | -55.3% |
| Tangible fixed assets | 22/27 | €11,944 | €5,336 | -€6,608 | -55.3% |
| Furniture and vehicles | 24 | €11,944 | €5,336 | -€6,608 | -55.3% |
| Current assets | 29/58 | €72,498 | €44,941 | -€27,557 | -38.0% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100% |
| Other amounts receivable | 291 | €20,000 | €0 | -€20,000 | -100% |
| Amounts receivable within one year | 40/41 | €14,386 | €9,142 | -€5,244 | -36.5% |
| Trade receivables | 40 | €9,600 | €9,142 | -€458 | -4.8% |
| Other amounts receivable | 41 | €4,786 | €0 | -€4,786 | -100% |
| Cash at bank and in hand | 54/58 | €37,058 | €34,913 | -€2,145 | -5.8% |
| Deferred charges and accrued income | 490/1 | €1,054 | €886 | -€168 | -16.0% |
| Total equity and liabilities | 10/49 | €84,442 | €50,277 | -€34,165 | -40.5% |
| Equity | 10/15 | €64,818 | €12,356 | -€52,462 | -80.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,818 | €7,356 | -€52,462 | -87.7% |
| Distributable reserves | 133 | €59,818 | €7,356 | -€52,462 | -87.7% |
| Amounts payable | 17/49 | €19,625 | €37,921 | +€18,297 | +93.2% |
| Amounts payable after more than one year | 17 | €3,589 | €0 | -€3,589 | -100% |
| Financial debts | 170/4 | €3,589 | €0 | -€3,589 | -100% |
| Amounts payable within one year | 42/48 | €15,779 | €37,657 | +€21,878 | +139% |
| Current portion of amounts payable after more than one year | 42 | €8,546 | €3,589 | -€4,957 | -58.0% |
| Financial debts | 43 | €3,750 | €0 | -€3,750 | -100% |
| Other loans | 439 | €3,750 | €0 | -€3,750 | -100% |
| Trade debts | 44 | €416 | €0 | -€416 | -100% |
| Suppliers | 440/4 | €416 | €0 | -€416 | -100% |
| Taxes, remuneration and social security | 45 | €3,067 | €3,472 | +€406 | +13.2% |
| Taxes | 450/3 | €3,067 | €3,472 | +€406 | +13.2% |
| Other amounts payable | 47/48 | €0 | €30,596 | +€30,596 | |
| Accrued charges and deferred income | 492/3 | €257 | €264 | +€7 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,400 | €8,409 | +€9 | +0.1% |
| Other operating charges | 640/8 | €1,277 | €1,242 | -€35 | -2.8% |
| Gross operating margin | 9900 | €39,922 | €39,298 | -€624 | -1.6% |
| Operating profit (loss) | 9901 | €30,245 | €29,648 | -€598 | -2.0% |
| Financial income | 75/76B | €781 | €99 | -€682 | -87.3% |
| Recurring financial income | 75 | €781 | €99 | -€682 | -87.3% |
| Financial charges | 65/66B | €363 | €236 | -€127 | -34.9% |
| Recurring financial charges | 65 | €363 | €236 | -€127 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €30,664 | €29,510 | -€1,153 | -3.8% |
| Income taxes | 67/77 | €10,567 | €9,972 | -€594 | -5.6% |
| Profit (loss) for the period | 9904 | €20,097 | €19,538 | -€559 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,097 | €19,538 | -€559 | -2.8% |
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 21 October 2026 via checked.be.