SABBIAN: 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.
SABBIAN
Largest movements
- Cash -€3,586
down €3,586 (-2.7%), from €130,979 to €127,393
mainly Net result for the year (-€6,737) and Trade debts (-€1,133)
- Receivables within one year -€1,498
down €1,498 (-43.1%), from €3,472 to €1,974
of which Trade receivables: -€1,639
- Profit (loss) carried forward -€11,346
down €11,346, from €4,609 to -€6,737
- Reserves +€4,609
up €4,609 (+5.4%), from €85,280 to €89,888
- Other debts +€2,821
up €2,821 (+19.0%), from €14,820 to €17,642
- Gross operating margin -€160,989
down €160,989, from €155,514 to -€5,475
- Taxes -€38,467
no longer reported in 2025 (was €38,467)
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 | €139,708 | €134,660 | -€5,049 | -3.6% |
| Fixed assets | 21/28 | €4,935 | €4,957 | +€22 | +0.5% |
| Tangible fixed assets | 22/27 | €4,935 | €4,957 | +€22 | +0.5% |
| Plant, machinery and equipment | 23 | €4,935 | €4,096 | -€839 | -17.0% |
| Furniture and vehicles | 24 | - | €861 | +€861 | |
| Current assets | 29/58 | €134,773 | €129,702 | -€5,071 | -3.8% |
| Amounts receivable within one year | 40/41 | €3,472 | €1,974 | -€1,498 | -43.1% |
| Trade receivables | 40 | €3,222 | €1,583 | -€1,639 | -50.9% |
| Other amounts receivable | 41 | €251 | €392 | +€141 | +56.2% |
| Cash at bank and in hand | 54/58 | €130,979 | €127,393 | -€3,586 | -2.7% |
| Deferred charges and accrued income | 490/1 | €323 | €335 | +€13 | +4.0% |
| Total equity and liabilities | 10/49 | €139,708 | €134,660 | -€5,049 | -3.6% |
| Equity | 10/15 | €108,488 | €101,751 | -€6,737 | -6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,280 | €89,888 | +€4,609 | +5.4% |
| Distributable reserves | 133 | €85,280 | €89,888 | +€4,609 | +5.4% |
| Profit (loss) carried forward | 14 | €4,609 | -€6,737 | -€11,346 | |
| Amounts payable | 17/49 | €31,220 | €32,909 | +€1,689 | +5.4% |
| Amounts payable within one year | 42/48 | €29,420 | €31,109 | +€1,689 | +5.7% |
| Trade debts | 44 | €1,133 | - | -€1,133 | |
| Suppliers | 440/4 | €1,133 | - | -€1,133 | |
| Taxes, remuneration and social security | 45 | €13,467 | €13,467 | = | 0.0% |
| Taxes | 450/3 | €13,467 | €13,467 | = | 0.0% |
| Other amounts payable | 47/48 | €14,820 | €17,642 | +€2,821 | +19.0% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €839 | €890 | +€51 | +6.1% |
| Other operating charges | 640/8 | €158 | €167 | +€9 | +5.7% |
| Gross operating margin | 9900 | €155,514 | -€5,475 | -€160,989 | |
| Operating profit (loss) | 9901 | €154,518 | -€6,532 | -€161,050 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €214 | €206 | -€9 | -4.0% |
| Recurring financial charges | 65 | €214 | €206 | -€9 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €154,303 | -€6,737 | -€161,041 | |
| Income taxes | 67/77 | €38,467 | - | -€38,467 | |
| Profit (loss) for the period | 9904 | €115,837 | -€6,737 | -€122,574 | |
| Profit (loss) for the period to be appropriated | 9905 | €115,837 | -€6,737 | -€122,574 |
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.