SABJO: 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.
SABJO
Largest movements
- Cash -€5,820
down €5,820 (-99.5%), from €5,850 to €29
mainly Net result for the year (-€9,260) and Receivables within one year (-€3,966)
- Receivables within one year +€3,966
up €3,966 (+35.3%), from €11,235 to €15,201
of which Trade receivables: +€6,621
- Tangible fixed assets -€1,493
down €1,493 (-30.2%), from €4,938 to €3,445
of which Furniture and vehicles: -€752
- Profit (loss) carried forward -€9,260
down €9,260 (-142.7%), from -€6,491 to -€15,752
- Other debts +€8,239
up €8,239 (+211.2%), from €3,901 to €12,141
- Tax, wage and social debts -€2,754
down €2,754 (-87.0%), from €3,165 to €411
of which Remuneration and social security: -€2,638
- Debts after one year -€1,199
down €1,199 (-32.2%), from €3,722 to €2,523
- Trade debts +€1,185
up €1,185 (+9.4%), from €12,602 to €13,787
- Gross operating margin +€630
up €630 (+9.0%), from -€7,004 to -€6,374
- Depreciation +€295
up €295 (+26.9%), from €1,097 to €1,392
- Financial income -€137
down €137 (-21.7%), from €634 to €497
- Other operating charges -€106
down €106 (-8.5%), from €1,244 to €1,138
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 | €24,362 | €20,993 | -€3,369 | -13.8% |
| Fixed assets | 21/28 | €4,938 | €3,445 | -€1,493 | -30.2% |
| Tangible fixed assets | 22/27 | €4,938 | €3,445 | -€1,493 | -30.2% |
| Plant, machinery and equipment | 23 | €3,078 | €2,338 | -€741 | -24.1% |
| Furniture and vehicles | 24 | €1,860 | €1,108 | -€752 | -40.4% |
| Current assets | 29/58 | €19,424 | €17,548 | -€1,877 | -9.7% |
| Stocks and contracts in progress | 3 | €1,966 | €2,075 | +€109 | +5.6% |
| Stocks | 30/36 | €1,966 | €2,075 | +€109 | +5.6% |
| Amounts receivable within one year | 40/41 | €11,235 | €15,201 | +€3,966 | +35.3% |
| Trade receivables | 40 | €8,580 | €15,201 | +€6,621 | +77.2% |
| Other amounts receivable | 41 | €2,655 | - | -€2,655 | |
| Cash at bank and in hand | 54/58 | €5,850 | €29 | -€5,820 | -99.5% |
| Deferred charges and accrued income | 490/1 | €375 | €243 | -€132 | -35.2% |
| Total equity and liabilities | 10/49 | €24,362 | €20,993 | -€3,369 | -13.8% |
| Equity | 10/15 | -€291 | -€9,552 | -€9,260 | -3181.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,491 | -€15,752 | -€9,260 | -142.7% |
| Amounts payable | 17/49 | €24,654 | €30,545 | +€5,891 | +23.9% |
| Amounts payable after more than one year | 17 | €3,722 | €2,523 | -€1,199 | -32.2% |
| Financial debts | 170/4 | €3,722 | €2,523 | -€1,199 | -32.2% |
| Amounts payable within one year | 42/48 | €20,932 | €27,960 | +€7,028 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €1,263 | €1,621 | +€357 | +28.3% |
| Trade debts | 44 | €12,602 | €13,787 | +€1,185 | +9.4% |
| Suppliers | 440/4 | €12,602 | €13,787 | +€1,185 | +9.4% |
| Taxes, remuneration and social security | 45 | €3,165 | €411 | -€2,754 | -87.0% |
| Taxes | 450/3 | €527 | €411 | -€116 | -22.0% |
| Remuneration and social security | 454/9 | €2,638 | - | -€2,638 | |
| Other amounts payable | 47/48 | €3,901 | €12,141 | +€8,239 | +211.2% |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,097 | €1,392 | +€295 | +26.9% |
| Other operating charges | 640/8 | €1,244 | €1,138 | -€106 | -8.5% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | -€7,004 | -€6,374 | +€630 | +9.0% |
| Operating profit (loss) | 9901 | -€9,346 | -€9,005 | +€341 | +3.6% |
| Financial income | 75/76B | €634 | €497 | -€137 | -21.7% |
| Recurring financial income | 75 | €634 | €497 | -€137 | -21.7% |
| Financial charges | 65/66B | €745 | €752 | +€8 | +1.0% |
| Recurring financial charges | 65 | €745 | €752 | +€8 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,456 | -€9,260 | +€196 | +2.1% |
| Profit (loss) for the period | 9904 | -€9,456 | -€9,260 | +€196 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,456 | -€9,260 | +€196 | +2.1% |
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 12 October 2026 via checked.be.