SABER KEY: 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.
SABER KEY
Largest movements
- Cash +€10,460
up €10,460 (+400%), from €2,618 to €13,078
mainly Trade debts (+€23,376) and Receivables within one year (+€6,950)
- Receivables within one year -€6,950
down €6,950 (-4.7%), from €146,340 to €139,390
of which Other amounts receivable: -€48,332
- Stocks and contracts -€2,694
down €2,694 (-22.7%), from €11,876 to €9,182
- Trade debts +€23,376
up €23,376 (+40.6%), from €57,558 to €80,934
- Profit (loss) carried forward -€12,714
down €12,714 (-26.4%), from €48,191 to €35,477
- Tax, wage and social debts -€10,733
down €10,733 (-30.0%), from €35,807 to €25,073
of which Taxes: -€9,233
- Gross operating margin -€18,900
down €18,900, from €8,287 to -€10,614
- Taxes -€8,189
no longer reported in 2024 (was €8,189)
- Financial income -€6,439
no longer reported in 2024 (was €6,439)
of which Financial income: -€6,439
- Depreciation -€990
down €990 (-52.7%), from €1,877 to €888
- Other operating charges +€467
up €467 (+78.2%), from €597 to €1,064
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,981 | €161,910 | -€71 | 0.0% |
| Fixed assets | 21/28 | €1,147 | €260 | -€888 | -77.4% |
| Tangible fixed assets | 22/27 | €1,017 | €130 | -€888 | -87.2% |
| Furniture and vehicles | 24 | €1,017 | €130 | -€888 | -87.2% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €160,833 | €161,650 | +€817 | +0.5% |
| Stocks and contracts in progress | 3 | €11,876 | €9,182 | -€2,694 | -22.7% |
| Stocks | 30/36 | €11,876 | €9,182 | -€2,694 | -22.7% |
| Amounts receivable within one year | 40/41 | €146,340 | €139,390 | -€6,950 | -4.7% |
| Trade receivables | 40 | €40,270 | €81,652 | +€41,382 | +103% |
| Other amounts receivable | 41 | €106,070 | €57,738 | -€48,332 | -45.6% |
| Cash at bank and in hand | 54/58 | €2,618 | €13,078 | +€10,460 | +400% |
| Total equity and liabilities | 10/49 | €161,981 | €161,910 | -€71 | 0.0% |
| Equity | 10/15 | €68,616 | €55,903 | -€12,714 | -18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,825 | €1,825 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,825 | €1,825 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,825 | €1,825 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,191 | €35,477 | -€12,714 | -26.4% |
| Amounts payable | 17/49 | €93,364 | €106,007 | +€12,643 | +13.5% |
| Amounts payable within one year | 42/48 | €93,364 | €106,007 | +€12,643 | +13.5% |
| Trade debts | 44 | €57,558 | €80,934 | +€23,376 | +40.6% |
| Suppliers | 440/4 | €57,558 | €80,934 | +€23,376 | +40.6% |
| Taxes, remuneration and social security | 45 | €35,807 | €25,073 | -€10,733 | -30.0% |
| Taxes | 450/3 | €34,307 | €25,073 | -€9,233 | -26.9% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,877 | €888 | -€990 | -52.7% |
| Other operating charges | 640/8 | €597 | €1,064 | +€467 | +78.2% |
| Gross operating margin | 9900 | €8,287 | -€10,614 | -€18,900 | |
| Operating profit (loss) | 9901 | €5,812 | -€12,565 | -€18,378 | |
| Financial income | 75/76B | €6,439 | - | -€6,439 | |
| Recurring financial income | 75 | €6,439 | - | -€6,439 | |
| Non-recurring financial income | 76B | €6,439 | - | -€6,439 | |
| Financial charges | 65/66B | €115 | €148 | +€33 | +28.9% |
| Recurring financial charges | 65 | €115 | €148 | +€33 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €12,136 | -€12,714 | -€24,850 | |
| Income taxes | 67/77 | €8,189 | - | -€8,189 | |
| Profit (loss) for the period | 9904 | €3,947 | -€12,714 | -€16,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,947 | -€12,714 | -€16,660 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.