Sabia Consulting: 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.
Sabia Consulting
Largest movements
- Cash +€43,659
up €43,659 (+118%), from €37,108 to €80,767
mainly Net result for the year (+€19,833) and Receivables within one year (+€16,638)
- Receivables within one year -€16,638
no longer reported in 2025 (was €16,638)
- Reserves +€19,833
up €19,833 (+57.7%), from €34,391 to €54,223
- Tax, wage and social debts +€8,619
up €8,619 (+191%), from €4,502 to €13,121
of which Taxes: +€6,419
- Trade debts -€1,454
down €1,454 (-84.9%), from €1,713 to €259
- Gross operating margin +€10,501
up €10,501 (+68.8%), from €15,259 to €25,760
- Taxes +€1,984
up €1,984 (+61.3%), from €3,235 to €5,219
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 | €55,115 | €81,796 | +€26,681 | +48.4% |
| Fixed assets | 21/28 | €1,370 | €1,029 | -€341 | -24.9% |
| Tangible fixed assets | 22/27 | €1,370 | €1,029 | -€341 | -24.9% |
| Furniture and vehicles | 24 | €1,370 | €1,029 | -€341 | -24.9% |
| Current assets | 29/58 | €53,745 | €80,767 | +€27,022 | +50.3% |
| Amounts receivable within one year | 40/41 | €16,638 | - | -€16,638 | |
| Trade receivables | 40 | €16,638 | - | -€16,638 | |
| Cash at bank and in hand | 54/58 | €37,108 | €80,767 | +€43,659 | +118% |
| Total equity and liabilities | 10/49 | €55,115 | €81,796 | +€26,681 | +48.4% |
| Equity | 10/15 | €38,391 | €58,223 | +€19,833 | +51.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €34,391 | €54,223 | +€19,833 | +57.7% |
| Distributable reserves | 133 | €34,391 | €54,223 | +€19,833 | +57.7% |
| Amounts payable | 17/49 | €16,725 | €23,573 | +€6,848 | +40.9% |
| Amounts payable within one year | 42/48 | €16,725 | €23,573 | +€6,848 | +40.9% |
| Trade debts | 44 | €1,713 | €259 | -€1,454 | -84.9% |
| Suppliers | 440/4 | €1,713 | €259 | -€1,454 | -84.9% |
| Taxes, remuneration and social security | 45 | €4,502 | €13,121 | +€8,619 | +191% |
| Taxes | 450/3 | €4,502 | €10,921 | +€6,419 | +143% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €10,509 | €10,193 | -€316 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €341 | +€7 | +2.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €15,259 | €25,760 | +€10,501 | +68.8% |
| Operating profit (loss) | 9901 | €14,538 | €25,020 | +€10,482 | +72.1% |
| Financial income | 75/76B | €8 | €182 | +€173 | +2,056% |
| Recurring financial income | 75 | €8 | €182 | +€173 | +2,056% |
| Financial charges | 65/66B | €45 | €150 | +€105 | +234% |
| Recurring financial charges | 65 | €45 | €150 | +€105 | +234% |
| Profit (loss) for the period before taxes | 9903 | €14,502 | €25,051 | +€10,550 | +72.7% |
| Income taxes | 67/77 | €3,235 | €5,219 | +€1,984 | +61.3% |
| Profit (loss) for the period | 9904 | €11,266 | €19,833 | +€8,566 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,266 | €19,833 | +€8,566 | +76.0% |
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 23 October 2026 via checked.be.