SABIKO: what changed
Two fiscal 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.
SABIKO
Largest movements
- Receivables within one year -€358,061
down €358,061 (-21.5%), from €1.7m to €1.3m
of which Trade receivables: -€352,009
- Trade debts -€378,952
down €378,952 (-22.3%), from €1.7m to €1.3m
- Reserves +€23,611
up €23,611 (+737.8%), from €3,200 to €26,811
of which Distributable reserves: +€23,611
- Gross operating margin +€22,082
up €22,082 (+398.8%), from €5,538 to €27,619
- Financial income -€2,823
down €2,823 (-100.0%), from €2,823 to €0
- Financial charges -€383
down €383 (-39.9%), from €959 to €576
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 | €1,717,942 | €1,363,721 | -€354,222 | -20.6% |
| Current assets | 29/58 | €1,717,942 | €1,363,721 | -€354,222 | -20.6% |
| Amounts receivable within one year | 40/41 | €1,665,885 | €1,307,824 | -€358,061 | -21.5% |
| Trade receivables | 40 | €1,651,565 | €1,299,556 | -€352,009 | -21.3% |
| Other amounts receivable | 41 | €14,320 | €8,268 | -€6,052 | -42.3% |
| Cash at bank and in hand | 54/58 | €52,057 | €55,896 | +€3,839 | +7.4% |
| Total equity and liabilities | 10/49 | €1,717,942 | €1,363,721 | -€354,222 | -20.6% |
| Equity | 10/15 | €15,501 | €46,424 | +€30,923 | +199.5% |
| Contributions | 10/11 | €15,613 | €19,613 | +€4,000 | +25.6% |
| Reserves | 13 | €3,200 | €26,811 | +€23,611 | +737.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,200 | €26,811 | +€23,611 | +737.8% |
| Profit (loss) carried forward | 14 | -€3,312 | €0 | +€3,312 | |
| Amounts payable | 17/49 | €1,702,441 | €1,317,296 | -€385,145 | -22.6% |
| Amounts payable within one year | 42/48 | €1,702,441 | €1,317,296 | -€385,145 | -22.6% |
| Trade debts | 44 | €1,696,248 | €1,317,296 | -€378,952 | -22.3% |
| Suppliers | 440/4 | €1,696,248 | €1,317,296 | -€378,952 | -22.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,193 | €0 | -€6,193 | -100.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €5,538 | €27,619 | +€22,082 | +398.8% |
| Operating profit (loss) | 9901 | €5,420 | €27,499 | +€22,080 | +407.4% |
| Financial income | 75/76B | €2,823 | €0 | -€2,823 | -100.0% |
| Recurring financial income | 75 | €2,823 | €0 | -€2,823 | -100.0% |
| Financial charges | 65/66B | €959 | €576 | -€383 | -39.9% |
| Recurring financial charges | 65 | €959 | €576 | -€383 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €7,283 | €26,923 | +€19,640 | +269.6% |
| Profit (loss) for the period | 9904 | €7,283 | €26,923 | +€19,640 | +269.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,283 | €26,923 | +€19,640 | +269.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.