SABIR: 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.
SABIR
Largest movements
- Receivables after one year -€94,632
down €94,632 (-19.0%), from €497,000 to €402,368
- Stocks and contracts -€33,011
down €33,011 (-24.8%), from €133,024 to €100,013
- Tangible fixed assets +€32,138
up €32,138 (+24.8%), from €129,543 to €161,681
of which Other tangible fixed assets: +€52,737
- Receivables within one year +€18,101
up €18,101 (+57.2%), from €31,673 to €49,775
of which Other amounts receivable: +€32,311
- Trade debts -€39,327
down €39,327 (-16.0%), from €246,559 to €207,232
of which Suppliers: -€46,202
- Other debts -€33,000
no longer reported in 2024 (was €33,000)
- Profit (loss) carried forward +€19,744
up €19,744 (+5.8%), from €338,335 to €358,079
- Debts after one year -€18,628
down €18,628 (-62.5%), from €29,783 to €11,156
- Staff costs +€35,548
up €35,548 (+32.2%), from €110,471 to €146,020
- Taxes +€26,303
up €26,303 (+87.5%), from €30,061 to €56,364
- Gross operating margin +€15,785
up €15,785 (+6.1%), from €257,135 to €272,920
- Other operating charges -€4,766
down €4,766 (-54.7%), from €8,710 to €3,944
- Depreciation +€4,123
up €4,123 (+17.0%), from €24,311 to €28,434
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €820,926 | €747,739 | -€73,186 | -8.9% |
| Fixed assets | 21/28 | €131,994 | €162,631 | +€30,638 | +23.2% |
| Intangible fixed assets | 21 | €2,121 | €621 | -€1,500 | -70.7% |
| Tangible fixed assets | 22/27 | €129,543 | €161,681 | +€32,138 | +24.8% |
| Plant, machinery and equipment | 23 | €55,506 | €44,187 | -€11,319 | -20.4% |
| Furniture and vehicles | 24 | €62,726 | €56,986 | -€5,741 | -9.2% |
| Leasing and similar rights | 25 | €5,927 | €2,386 | -€3,541 | -59.7% |
| Other tangible fixed assets | 26 | €5,385 | €58,122 | +€52,737 | +979.4% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €688,932 | €585,108 | -€103,824 | -15.1% |
| Amounts receivable after more than one year | 29 | €497,000 | €402,368 | -€94,632 | -19.0% |
| Trade receivables | 290 | €497,000 | €402,368 | -€94,632 | -19.0% |
| Stocks and contracts in progress | 3 | €133,024 | €100,013 | -€33,011 | -24.8% |
| Stocks | 30/36 | €133,024 | €100,013 | -€33,011 | -24.8% |
| Amounts receivable within one year | 40/41 | €31,673 | €49,775 | +€18,101 | +57.2% |
| Trade receivables | 40 | €14,209 | - | -€14,209 | |
| Other amounts receivable | 41 | €17,464 | €49,775 | +€32,311 | +185.0% |
| Cash at bank and in hand | 54/58 | €27,136 | €29,965 | +€2,829 | +10.4% |
| Deferred charges and accrued income | 490/1 | €99 | €2,987 | +€2,888 | +2911.8% |
| Total equity and liabilities | 10/49 | €820,926 | €747,739 | -€73,186 | -8.9% |
| Equity | 10/15 | €408,625 | €428,368 | +€19,744 | +4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,090 | €64,090 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,230 | €62,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | €338,335 | €358,079 | +€19,744 | +5.8% |
| Amounts payable | 17/49 | €412,301 | €319,371 | -€92,930 | -22.5% |
| Amounts payable after more than one year | 17 | €29,783 | €11,156 | -€18,628 | -62.5% |
| Financial debts | 170/4 | €29,783 | €11,156 | -€18,628 | -62.5% |
| Amounts payable within one year | 42/48 | €382,518 | €308,215 | -€74,302 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €21,761 | €14,504 | -€7,257 | -33.3% |
| Trade debts | 44 | €246,559 | €207,232 | -€39,327 | -16.0% |
| Suppliers | 440/4 | €246,559 | €200,357 | -€46,202 | -18.7% |
| Bills of exchange payable | 441 | - | €6,875 | +€6,875 | |
| Advances received on contracts in progress | 46 | €107 | €55 | -€52 | -48.6% |
| Taxes, remuneration and social security | 45 | €81,091 | €86,424 | +€5,333 | +6.6% |
| Taxes | 450/3 | €37,402 | €48,624 | +€11,221 | +30.0% |
| Remuneration and social security | 454/9 | €43,689 | €37,801 | -€5,888 | -13.5% |
| Other amounts payable | 47/48 | €33,000 | - | -€33,000 | |
| Remuneration, social security and pensions | 62 | €110,471 | €146,020 | +€35,548 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,311 | €28,434 | +€4,123 | +17.0% |
| Other operating charges | 640/8 | €8,710 | €3,944 | -€4,766 | -54.7% |
| Gross operating margin | 9900 | €257,135 | €272,920 | +€15,785 | +6.1% |
| Operating profit (loss) | 9901 | €113,642 | €94,522 | -€19,120 | -16.8% |
| Financial income | 75/76B | €1 | €10 | +€9 | +902.0% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +902.0% |
| Financial charges | 65/66B | €21,353 | €18,425 | -€2,928 | -13.7% |
| Recurring financial charges | 65 | €21,353 | €18,425 | -€2,928 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €92,291 | €76,107 | -€16,183 | -17.5% |
| Income taxes | 67/77 | €30,061 | €56,364 | +€26,303 | +87.5% |
| Profit (loss) for the period | 9904 | €62,230 | €19,744 | -€42,486 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,230 | €19,744 | -€42,486 | -68.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.