SaBi Metal: 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.
SaBi Metal
Largest movements
- Cash -€80,657
down €80,657 (-94.7%), from €85,159 to €4,501
mainly Investment in fixed assets (net) (-€75,000) and Contributions, distributions and other (-€8,000)
- Financial fixed assets +€75,000
up €75,000 (+104%), from €72,440 to €147,440
- Reserves -€4,631
down €4,631 (-2.2%), from €215,335 to €210,704
- Trade debts -€2,778
down €2,778 (-22.4%), from €12,410 to €9,631
- Depreciation -€14,849
down €14,849 (-92.0%), from €16,139 to €1,290
- Gross operating margin -€7,575
down €7,575 (-37.1%), from €20,409 to €12,835
- Other operating charges +€6,592
up €6,592 (+1,091%), from €604 to €7,196
- Financial income -€207
down €207 (-22.8%), from €907 to €700
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 | €247,140 | €238,995 | -€8,145 | -3.3% |
| Fixed assets | 21/28 | €73,767 | €147,478 | +€73,710 | +99.9% |
| Tangible fixed assets | 22/27 | €1,328 | €38 | -€1,290 | -97.1% |
| Plant, machinery and equipment | 23 | €1,328 | €38 | -€1,290 | -97.1% |
| Financial fixed assets | 28 | €72,440 | €147,440 | +€75,000 | +104% |
| Current assets | 29/58 | €173,372 | €91,517 | -€81,855 | -47.2% |
| Amounts receivable within one year | 40/41 | €87,887 | €87,016 | -€871 | -1.0% |
| Trade receivables | 40 | €78,202 | €84,542 | +€6,340 | +8.1% |
| Other amounts receivable | 41 | €9,685 | €2,473 | -€7,211 | -74.5% |
| Cash at bank and in hand | 54/58 | €85,159 | €4,501 | -€80,657 | -94.7% |
| Deferred charges and accrued income | 490/1 | €327 | €0 | -€327 | -100% |
| Total equity and liabilities | 10/49 | €247,140 | €238,995 | -€8,145 | -3.3% |
| Equity | 10/15 | €233,935 | €229,304 | -€4,631 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,335 | €210,704 | -€4,631 | -2.2% |
| Distributable reserves | 133 | €215,335 | €210,704 | -€4,631 | -2.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,205 | €9,690 | -€3,514 | -26.6% |
| Amounts payable within one year | 42/48 | €13,205 | €9,690 | -€3,514 | -26.6% |
| Trade debts | 44 | €12,410 | €9,631 | -€2,778 | -22.4% |
| Suppliers | 440/4 | €12,410 | €9,631 | -€2,778 | -22.4% |
| Taxes, remuneration and social security | 45 | €736 | €0 | -€736 | -100% |
| Taxes | 450/3 | €736 | €0 | -€736 | -100% |
| Other amounts payable | 47/48 | €59 | €59 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,139 | €1,290 | -€14,849 | -92.0% |
| Other operating charges | 640/8 | €604 | €7,196 | +€6,592 | +1,091% |
| Gross operating margin | 9900 | €20,409 | €12,835 | -€7,575 | -37.1% |
| Operating profit (loss) | 9901 | €3,666 | €4,349 | +€683 | +18.6% |
| Financial income | 75/76B | €907 | €700 | -€207 | -22.8% |
| Recurring financial income | 75 | €907 | €700 | -€207 | -22.8% |
| Financial charges | 65/66B | €50 | €117 | +€67 | +134% |
| Recurring financial charges | 65 | €50 | €117 | +€67 | +134% |
| Profit (loss) for the period before taxes | 9903 | €4,523 | €4,932 | +€409 | +9.0% |
| Income taxes | 67/77 | €1,431 | €1,563 | +€132 | +9.2% |
| Profit (loss) for the period | 9904 | €3,092 | €3,369 | +€277 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,092 | €3,369 | +€277 | +8.9% |
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 26 October 2026 via checked.be.