SABINEBAER.COM: 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.
SABINEBAER.COM
Largest movements
- Cash +€34,236
up €34,236 (+318.2%), from €10,758 to €44,993
mainly Net result for the year (+€31,372) and Tax, wage and social debts (+€5,415)
- Receivables within one year +€7,259
up €7,259 (+12.0%), from €60,516 to €67,774
of which Other amounts receivable: +€23,003
- Tangible fixed assets -€2,595
down €2,595 (-67.9%), from €3,820 to €1,225
of which Furniture and vehicles: -€2,495
- Reserves +€49,000
up €49,000 (+149.8%), from €32,711 to €81,711
- Profit (loss) carried forward -€17,628
down €17,628 (-97.1%), from €18,158 to €530
- Tax, wage and social debts +€5,415
new in 2025: €5,415
- Other debts +€3,025
up €3,025 (+19.3%), from €15,687 to €18,712
- Gross operating margin +€33,913
up €33,913 (+292.7%), from €11,586 to €45,498
- Taxes +€8,167
up €8,167 (+188.1%), from €4,342 to €12,509
- Other operating charges +€620
new in 2025: €620
- Financial income +€478
up €478 (+30.4%), from €1,575 to €2,053
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 | €75,093 | €113,992 | +€38,899 | +51.8% |
| Fixed assets | 21/28 | €3,820 | €1,225 | -€2,595 | -67.9% |
| Tangible fixed assets | 22/27 | €3,820 | €1,225 | -€2,595 | -67.9% |
| Furniture and vehicles | 24 | €3,520 | €1,025 | -€2,495 | -70.9% |
| Other tangible fixed assets | 26 | €300 | €200 | -€100 | -33.3% |
| Current assets | 29/58 | €71,273 | €112,768 | +€41,494 | +58.2% |
| Amounts receivable within one year | 40/41 | €60,516 | €67,774 | +€7,259 | +12.0% |
| Trade receivables | 40 | €35,286 | €19,542 | -€15,744 | -44.6% |
| Other amounts receivable | 41 | €25,230 | €48,233 | +€23,003 | +91.2% |
| Cash at bank and in hand | 54/58 | €10,758 | €44,993 | +€34,236 | +318.2% |
| Total equity and liabilities | 10/49 | €75,093 | €113,992 | +€38,899 | +51.8% |
| Equity | 10/15 | €57,997 | €89,370 | +€31,372 | +54.1% |
| Contributions | 10/11 | €7,128 | €7,128 | = | 0.0% |
| Reserves | 13 | €32,711 | €81,711 | +€49,000 | +149.8% |
| Distributable reserves | 133 | €32,711 | €81,711 | +€49,000 | +149.8% |
| Profit (loss) carried forward | 14 | €18,158 | €530 | -€17,628 | -97.1% |
| Amounts payable | 17/49 | €17,096 | €24,623 | +€7,527 | +44.0% |
| Amounts payable within one year | 42/48 | €17,096 | €24,623 | +€7,527 | +44.0% |
| Trade debts | 44 | €1,408 | €495 | -€913 | -64.9% |
| Suppliers | 440/4 | €1,408 | €495 | -€913 | -64.9% |
| Taxes, remuneration and social security | 45 | - | €5,415 | +€5,415 | |
| Taxes | 450/3 | - | €5,415 | +€5,415 | |
| Other amounts payable | 47/48 | €15,687 | €18,712 | +€3,025 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,547 | €2,595 | +€48 | +1.9% |
| Other operating charges | 640/8 | - | €620 | +€620 | |
| Gross operating margin | 9900 | €11,586 | €45,498 | +€33,913 | +292.7% |
| Operating profit (loss) | 9901 | €9,038 | €42,283 | +€33,245 | +367.8% |
| Financial income | 75/76B | €1,575 | €2,053 | +€478 | +30.4% |
| Recurring financial income | 75 | €1,575 | €2,053 | +€478 | +30.4% |
| Financial charges | 65/66B | €215 | €454 | +€239 | +111.3% |
| Recurring financial charges | 65 | €215 | €454 | +€239 | +111.3% |
| Profit (loss) for the period before taxes | 9903 | €10,398 | €43,882 | +€33,484 | +322.0% |
| Income taxes | 67/77 | €4,342 | €12,509 | +€8,167 | +188.1% |
| Profit (loss) for the period | 9904 | €6,055 | €31,372 | +€25,317 | +418.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,055 | €31,372 | +€25,317 | +418.1% |
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 6 October 2026 via checked.be.