SABBE JOHAN: what changed
SABBE JOHAN
Largest movements
- Cash +€35,727
up €35,727 (+45.9%), from €77,831 to €113,559
mainly Stocks and contracts (+€32,000) and Receivables within one year (+€28,098)
- Stocks and contracts -€32,000
down €32,000 (-51.6%), from €62,000 to €30,000
- Receivables within one year -€28,098
down €28,098 (-72.3%), from €38,849 to €10,751
of which Trade receivables: -€28,312
- Tangible fixed assets -€5,749
down €5,749 (-18.3%), from €31,495 to €25,746
of which Land and buildings: -€8,911
- Profit (loss) carried forward -€22,290
down €22,290 (-865%), from -€2,577 to -€24,867
- Tax, wage and social debts -€4,327
down €4,327 (-52.8%), from €8,190 to €3,863
- Accrued charges and deferred income -€2,971
down €2,971 (-95.6%), from €3,109 to €138
- Gross operating margin -€24,154
down €24,154 (-34.4%), from €70,295 to €46,141
- Depreciation -€3,977
down €3,977 (-25.5%), from €15,624 to €11,647
- Staff costs +€962
up €962 (+1.7%), from €55,198 to €56,161
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,387 | €182,763 | -€28,624 | -13.5% |
| Fixed assets | 21/28 | €31,595 | €25,846 | -€5,749 | -18.2% |
| Tangible fixed assets | 22/27 | €31,495 | €25,746 | -€5,749 | -18.3% |
| Land and buildings | 22 | €26,744 | €17,833 | -€8,911 | -33.3% |
| Plant, machinery and equipment | 23 | €4,113 | €7,212 | +€3,099 | +75.3% |
| Furniture and vehicles | 24 | €637 | €700 | +€62 | +9.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €179,792 | €156,918 | -€22,875 | -12.7% |
| Stocks and contracts in progress | 3 | €62,000 | €30,000 | -€32,000 | -51.6% |
| Contracts in progress | 37 | €62,000 | €30,000 | -€32,000 | -51.6% |
| Amounts receivable within one year | 40/41 | €38,849 | €10,751 | -€28,098 | -72.3% |
| Trade receivables | 40 | €36,780 | €8,468 | -€28,312 | -77.0% |
| Other amounts receivable | 41 | €2,069 | €2,284 | +€214 | +10.3% |
| Cash at bank and in hand | 54/58 | €77,831 | €113,559 | +€35,727 | +45.9% |
| Deferred charges and accrued income | 490/1 | €1,112 | €2,607 | +€1,496 | +135% |
| Total equity and liabilities | 10/49 | €211,387 | €182,763 | -€28,624 | -13.5% |
| Equity | 10/15 | €196,329 | €174,039 | -€22,290 | -11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,305 | €180,305 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,498 | €54,498 | = | 0.0% |
| Distributable reserves | 133 | €125,807 | €125,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,577 | -€24,867 | -€22,290 | -865% |
| Amounts payable | 17/49 | €15,059 | €8,725 | -€6,334 | -42.1% |
| Amounts payable within one year | 42/48 | €11,950 | €8,587 | -€3,363 | -28.1% |
| Trade debts | 44 | €3,554 | €4,233 | +€679 | +19.1% |
| Suppliers | 440/4 | €3,554 | €4,233 | +€679 | +19.1% |
| Taxes, remuneration and social security | 45 | €8,190 | €3,863 | -€4,327 | -52.8% |
| Taxes | 450/3 | €8,190 | €3,863 | -€4,327 | -52.8% |
| Other amounts payable | 47/48 | €206 | €491 | +€285 | +138% |
| Accrued charges and deferred income | 492/3 | €3,109 | €138 | -€2,971 | -95.6% |
| Remuneration, social security and pensions | 62 | €55,198 | €56,161 | +€962 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,624 | €11,647 | -€3,977 | -25.5% |
| Other operating charges | 640/8 | €2,591 | €2,660 | +€69 | +2.6% |
| Gross operating margin | 9900 | €70,295 | €46,141 | -€24,154 | -34.4% |
| Operating profit (loss) | 9901 | -€3,119 | -€24,327 | -€21,208 | -680% |
| Financial income | 75/76B | €2,084 | €2,071 | -€13 | -0.6% |
| Recurring financial income | 75 | €2,084 | €2,071 | -€13 | -0.6% |
| Financial charges | 65/66B | €489 | €34 | -€455 | -93.1% |
| Recurring financial charges | 65 | €489 | €34 | -€455 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,524 | -€22,290 | -€20,766 | -1,363% |
| Income taxes | 67/77 | €258 | - | -€258 | |
| Profit (loss) for the period | 9904 | -€1,782 | -€22,290 | -€20,508 | -1,151% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,782 | -€22,290 | -€20,508 | -1,151% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.