SABBE LIEVE: 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 LIEVE
Largest movements
- Tangible fixed assets -€11,261
down €11,261 (-22.2%), from €50,759 to €39,499
of which Furniture and vehicles: -€10,178
- Deferred charges and accrued income -€11,160
down €11,160 (-100.0%), from €11,160 to €0
- Cash -€7,895
down €7,895 (-4.6%), from €173,174 to €165,279
mainly Contributions, distributions and other (-€75,948) and Trade debts (-€316)
- Receivables within one year -€7,385
down €7,385 (-84.5%), from €8,738 to €1,352
- Reserves -€49,806
down €49,806 (-23.5%), from €212,236 to €162,430
- Other debts +€9,406
up €9,406, from €0 to €9,406
- Tax, wage and social debts +€2,887
up €2,887 (+23.6%), from €12,251 to €15,138
- Gross operating margin -€17,716
down €17,716 (-26.1%), from €67,991 to €50,275
- Taxes -€7,340
down €7,340 (-33.7%), from €21,806 to €14,466
- Depreciation +€6,409
up €6,409 (+132.1%), from €4,851 to €11,261
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 | €243,831 | €206,129 | -€37,701 | -15.5% |
| Fixed assets | 21/28 | €50,759 | €39,499 | -€11,261 | -22.2% |
| Tangible fixed assets | 22/27 | €50,759 | €39,499 | -€11,261 | -22.2% |
| Furniture and vehicles | 24 | €46,653 | €36,475 | -€10,178 | -21.8% |
| Other tangible fixed assets | 26 | €4,106 | €3,024 | -€1,082 | -26.4% |
| Current assets | 29/58 | €193,072 | €166,631 | -€26,441 | -13.7% |
| Amounts receivable within one year | 40/41 | €8,738 | €1,352 | -€7,385 | -84.5% |
| Other amounts receivable | 41 | €8,738 | €1,352 | -€7,385 | -84.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €173,174 | €165,279 | -€7,895 | -4.6% |
| Deferred charges and accrued income | 490/1 | €11,160 | €0 | -€11,160 | -100.0% |
| Total equity and liabilities | 10/49 | €243,831 | €206,129 | -€37,701 | -15.5% |
| Equity | 10/15 | €231,236 | €181,430 | -€49,806 | -21.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €212,236 | €162,430 | -€49,806 | -23.5% |
| Distributable reserves | 133 | €212,236 | €162,430 | -€49,806 | -23.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,595 | €24,699 | +€12,104 | +96.1% |
| Amounts payable within one year | 42/48 | €12,595 | €24,571 | +€11,976 | +95.1% |
| Trade debts | 44 | €344 | €28 | -€316 | -91.9% |
| Suppliers | 440/4 | €344 | €28 | -€316 | -91.9% |
| Taxes, remuneration and social security | 45 | €12,251 | €15,138 | +€2,887 | +23.6% |
| Taxes | 450/3 | €12,251 | €15,138 | +€2,887 | +23.6% |
| Other amounts payable | 47/48 | €0 | €9,406 | +€9,406 | |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Non-recurring operating income | 76A | €9,729 | €0 | -€9,729 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,851 | €11,261 | +€6,409 | +132.1% |
| Other operating charges | 640/8 | €764 | €603 | -€162 | -21.1% |
| Gross operating margin | 9900 | €67,991 | €50,275 | -€17,716 | -26.1% |
| Operating profit (loss) | 9901 | €62,375 | €38,412 | -€23,964 | -38.4% |
| Financial income | 75/76B | €2,637 | €2,308 | -€329 | -12.5% |
| Recurring financial income | 75 | €2,637 | €2,308 | -€329 | -12.5% |
| Financial charges | 65/66B | €111 | €112 | +€1 | +0.5% |
| Recurring financial charges | 65 | €111 | €112 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €64,901 | €40,608 | -€24,293 | -37.4% |
| Income taxes | 67/77 | €21,806 | €14,466 | -€7,340 | -33.7% |
| Profit (loss) for the period | 9904 | €43,096 | €26,142 | -€16,953 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,096 | €26,142 | -€16,953 | -39.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.