Sabioli: 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.
Sabioli
Largest movements
- Tangible fixed assets -€9,256
down €9,256 (-29.7%), from €31,151 to €21,895
of which Plant, machinery and equipment: -€5,246
- Receivables within one year -€5,980
down €5,980 (-44.8%), from €13,353 to €7,373
of which Trade receivables: -€6,112
- Cash +€3,504
up €3,504 (+183.4%), from €1,910 to €5,414
mainly Depreciation (+€9,256) and Tax, wage and social debts (+€8,561)
- Tax, wage and social debts +€8,561
up €8,561 (+3481.9%), from €246 to €8,807
of which Remuneration and social security: +€8,400
- Profit (loss) carried forward -€7,108
down €7,108 (-12.4%), from -€57,220 to -€64,328
- Debts after one year -€6,255
down €6,255 (-31.8%), from €19,647 to €13,392
- Other debts -€3,135
down €3,135 (-32.8%), from €9,572 to €6,437
- Trade debts -€2,320
down €2,320 (-27.8%), from €8,356 to €6,036
- Gross operating margin -€1,876
down €1,876 (-28.2%), from €6,658 to €4,782
- Financial charges -€188
down €188 (-9.1%), from €2,081 to €1,893
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 | €74,130 | €63,599 | -€10,531 | -14.2% |
| Fixed assets | 21/28 | €31,151 | €22,395 | -€8,756 | -28.1% |
| Tangible fixed assets | 22/27 | €31,151 | €21,895 | -€9,256 | -29.7% |
| Plant, machinery and equipment | 23 | €15,111 | €9,865 | -€5,246 | -34.7% |
| Other tangible fixed assets | 26 | €16,040 | €12,030 | -€4,010 | -25.0% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €42,979 | €41,205 | -€1,775 | -4.1% |
| Stocks and contracts in progress | 3 | €26,466 | €26,668 | +€202 | +0.8% |
| Stocks | 30/36 | €26,466 | €26,668 | +€202 | +0.8% |
| Amounts receivable within one year | 40/41 | €13,353 | €7,373 | -€5,980 | -44.8% |
| Trade receivables | 40 | €10,892 | €4,781 | -€6,112 | -56.1% |
| Other amounts receivable | 41 | €2,461 | €2,592 | +€131 | +5.3% |
| Cash at bank and in hand | 54/58 | €1,910 | €5,414 | +€3,504 | +183.4% |
| Deferred charges and accrued income | 490/1 | €1,250 | €1,749 | +€499 | +40.0% |
| Total equity and liabilities | 10/49 | €74,130 | €63,599 | -€10,531 | -14.2% |
| Equity | 10/15 | €29,780 | €22,673 | -€7,108 | -23.9% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €64,690 | €64,690 | = | 0.0% |
| Distributable reserves | 133 | €64,690 | €64,690 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,220 | -€64,328 | -€7,108 | -12.4% |
| Amounts payable | 17/49 | €44,350 | €40,927 | -€3,423 | -7.7% |
| Amounts payable after more than one year | 17 | €19,647 | €13,392 | -€6,255 | -31.8% |
| Financial debts | 170/4 | €19,647 | €13,392 | -€6,255 | -31.8% |
| Amounts payable within one year | 42/48 | €24,703 | €27,535 | +€2,832 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €6,530 | €6,255 | -€275 | -4.2% |
| Trade debts | 44 | €8,356 | €6,036 | -€2,320 | -27.8% |
| Suppliers | 440/4 | €8,356 | €6,036 | -€2,320 | -27.8% |
| Taxes, remuneration and social security | 45 | €246 | €8,807 | +€8,561 | +3481.9% |
| Taxes | 450/3 | €246 | €407 | +€161 | +65.4% |
| Remuneration and social security | 454/9 | - | €8,400 | +€8,400 | |
| Other amounts payable | 47/48 | €9,572 | €6,437 | -€3,135 | -32.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,307 | €9,256 | -€51 | -0.5% |
| Other operating charges | 640/8 | €773 | €712 | -€60 | -7.8% |
| Gross operating margin | 9900 | €6,658 | €4,782 | -€1,876 | -28.2% |
| Operating profit (loss) | 9901 | -€3,422 | -€5,186 | -€1,765 | -51.6% |
| Financial income | 75/76B | €143 | €126 | -€17 | -12.1% |
| Recurring financial income | 75 | €143 | €126 | -€17 | -12.1% |
| Financial charges | 65/66B | €2,081 | €1,893 | -€188 | -9.1% |
| Recurring financial charges | 65 | €2,081 | €1,893 | -€188 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,360 | -€6,954 | -€1,594 | -29.7% |
| Income taxes | 67/77 | €211 | €154 | -€57 | -27.1% |
| Profit (loss) for the period | 9904 | -€5,571 | -€7,108 | -€1,536 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,571 | -€7,108 | -€1,536 | -27.6% |
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 9 October 2026 via checked.be.