SABIMMO: 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.
SABIMMO
Largest movements
- Tangible fixed assets -€26,590
down €26,590 (-8.3%), from €321,287 to €294,696
of which Furniture and vehicles: -€14,941
- Receivables within one year -€19,996
down €19,996 (-72.0%), from €27,771 to €7,775
- Cash -€8,269
down €8,269 (-25.0%), from €33,031 to €24,762
mainly Net result for the year (-€36,263) and Debts after one year (-€12,596)
- Deferred charges and accrued income +€6,600
new in 2025: €6,600
- Profit (loss) carried forward -€36,263
down €36,263 (-13.5%), from €268,675 to €232,412
- Debts after one year -€12,596
down €12,596 (-38.7%), from €32,551 to €19,955
- Gross operating margin -€12,765
down €12,765 (-78.5%), from €16,261 to €3,497
- Other operating charges +€2,538
up €2,538 (+43.6%), from €5,822 to €8,359
- Financial income -€1,354
down €1,354 (-59.7%), from €2,267 to €913
- Depreciation +€1,113
up €1,113 (+3.8%), from €29,256 to €30,369
- Financial charges -€626
down €626 (-25.0%), from €2,501 to €1,876
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 | €382,088 | €333,834 | -€48,255 | -12.6% |
| Fixed assets | 21/28 | €321,287 | €294,696 | -€26,590 | -8.3% |
| Tangible fixed assets | 22/27 | €321,287 | €294,696 | -€26,590 | -8.3% |
| Land and buildings | 22 | €265,044 | €255,665 | -€9,379 | -3.5% |
| Plant, machinery and equipment | 23 | €4,992 | €2,723 | -€2,270 | -45.5% |
| Furniture and vehicles | 24 | €51,250 | €36,309 | -€14,941 | -29.2% |
| Current assets | 29/58 | €60,802 | €39,137 | -€21,664 | -35.6% |
| Amounts receivable within one year | 40/41 | €27,771 | €7,775 | -€19,996 | -72.0% |
| Other amounts receivable | 41 | €27,771 | €7,775 | -€19,996 | -72.0% |
| Cash at bank and in hand | 54/58 | €33,031 | €24,762 | -€8,269 | -25.0% |
| Deferred charges and accrued income | 490/1 | - | €6,600 | +€6,600 | |
| Total equity and liabilities | 10/49 | €382,088 | €333,834 | -€48,255 | -12.6% |
| Equity | 10/15 | €337,325 | €301,061 | -€36,263 | -10.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,649 | €6,649 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,649 | €6,649 | = | 0.0% |
| Legal reserve | 130 | €6,649 | €6,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | €268,675 | €232,412 | -€36,263 | -13.5% |
| Amounts payable | 17/49 | €44,764 | €32,772 | -€11,991 | -26.8% |
| Amounts payable after more than one year | 17 | €32,551 | €19,955 | -€12,596 | -38.7% |
| Financial debts | 170/4 | €32,551 | €19,955 | -€12,596 | -38.7% |
| Amounts payable within one year | 42/48 | €12,212 | €12,817 | +€605 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €12,059 | €12,596 | +€538 | +4.5% |
| Trade debts | 44 | - | €110 | +€110 | |
| Suppliers | 440/4 | - | €110 | +€110 | |
| Taxes, remuneration and social security | 45 | €154 | €110 | -€43 | -28.1% |
| Taxes | 450/3 | €154 | €110 | -€43 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,256 | €30,369 | +€1,113 | +3.8% |
| Other operating charges | 640/8 | €5,822 | €8,359 | +€2,538 | +43.6% |
| Gross operating margin | 9900 | €16,261 | €3,497 | -€12,765 | -78.5% |
| Operating profit (loss) | 9901 | -€18,816 | -€35,231 | -€16,415 | -87.2% |
| Financial income | 75/76B | €2,267 | €913 | -€1,354 | -59.7% |
| Recurring financial income | 75 | €2,267 | €913 | -€1,354 | -59.7% |
| Financial charges | 65/66B | €2,501 | €1,876 | -€626 | -25.0% |
| Recurring financial charges | 65 | €2,501 | €1,876 | -€626 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,050 | -€36,194 | -€17,143 | -90.0% |
| Income taxes | 67/77 | €90 | €70 | -€21 | -22.8% |
| Profit (loss) for the period | 9904 | -€19,141 | -€36,263 | -€17,123 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,141 | -€36,263 | -€17,123 | -89.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.