SABIMED: 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.
SABIMED
Largest movements
- Cash +€286,083
up €286,083 (+483.7%), from €59,140 to €345,223
mainly Net result for the year (+€283,502) and Tax, wage and social debts (+€48,424)
- Deferred charges and accrued income +€20,133
up €20,133 (+20.4%), from €98,904 to €119,037
- Tangible fixed assets +€12,497
up €12,497 (+35.9%), from €34,777 to €47,274
of which Plant, machinery and equipment: +€23,984
- Reserves +€404,281
new in 2025: €404,281
- Profit (loss) carried forward -€120,779
no longer reported in 2025 (was €120,779)
- Tax, wage and social debts +€48,424
up €48,424 (+136.8%), from €35,408 to €83,832
- Current portion of long-term debt -€8,291
no longer reported in 2025 (was €8,291)
- Gross operating margin +€215,964
up €215,964 (+124.3%), from €173,801 to €389,765
- Taxes +€51,424
up €51,424 (+141.4%), from €36,355 to €87,779
- Depreciation +€8,556
up €8,556 (+99.1%), from €8,637 to €17,194
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 | €193,041 | €511,754 | +€318,713 | +165.1% |
| Fixed assets | 21/28 | €34,997 | €47,494 | +€12,497 | +35.7% |
| Tangible fixed assets | 22/27 | €34,777 | €47,274 | +€12,497 | +35.9% |
| Plant, machinery and equipment | 23 | €3,494 | €27,478 | +€23,984 | +686.3% |
| Furniture and vehicles | 24 | €31,283 | €19,796 | -€11,487 | -36.7% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €158,043 | €464,260 | +€306,217 | +193.8% |
| Cash at bank and in hand | 54/58 | €59,140 | €345,223 | +€286,083 | +483.7% |
| Deferred charges and accrued income | 490/1 | €98,904 | €119,037 | +€20,133 | +20.4% |
| Total equity and liabilities | 10/49 | €193,041 | €511,754 | +€318,713 | +165.1% |
| Equity | 10/15 | €122,779 | €406,281 | +€283,502 | +230.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €404,281 | +€404,281 | |
| Distributable reserves | 133 | - | €404,281 | +€404,281 | |
| Profit (loss) carried forward | 14 | €120,779 | - | -€120,779 | |
| Amounts payable | 17/49 | €70,262 | €105,473 | +€35,211 | +50.1% |
| Amounts payable after more than one year | 17 | €21,641 | €21,641 | = | 0.0% |
| Financial debts | 170/4 | €21,641 | €21,641 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,621 | €83,832 | +€35,211 | +72.4% |
| Current portion of amounts payable after more than one year | 42 | €8,291 | - | -€8,291 | |
| Taxes, remuneration and social security | 45 | €35,408 | €83,832 | +€48,424 | +136.8% |
| Taxes | 450/3 | €35,408 | €83,832 | +€48,424 | +136.8% |
| Other amounts payable | 47/48 | €4,922 | - | -€4,922 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,637 | €17,194 | +€8,556 | +99.1% |
| Other operating charges | 640/8 | €165 | €115 | -€49 | -29.9% |
| Gross operating margin | 9900 | €173,801 | €389,765 | +€215,964 | +124.3% |
| Operating profit (loss) | 9901 | €164,999 | €372,456 | +€207,457 | +125.7% |
| Financial income | 75/76B | €0 | €38 | +€38 | +379900.0% |
| Recurring financial income | 75 | €0 | €38 | +€38 | +379900.0% |
| Financial charges | 65/66B | €1,021 | €1,213 | +€192 | +18.8% |
| Recurring financial charges | 65 | €1,021 | €1,213 | +€192 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €163,978 | €371,281 | +€207,304 | +126.4% |
| Income taxes | 67/77 | €36,355 | €87,779 | +€51,424 | +141.4% |
| Profit (loss) for the period | 9904 | €127,623 | €283,502 | +€155,879 | +122.1% |
| Profit (loss) for the period to be appropriated | 9905 | €127,623 | €283,502 | +€155,879 | +122.1% |
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 3 October 2026 via checked.be.