SABLIM: 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.
SABLIM
Largest movements
- Receivables within one year +€50,000
up €50,000 (+376.1%), from €13,296 to €63,296
- Cash -€26,869
down €26,869 (-82.0%), from €32,783 to €5,914
mainly Receivables within one year (-€50,000) and Investment in fixed assets (net) (-€11,468)
- Tangible fixed assets -€7,747
down €7,747 (-3.0%), from €255,209 to €247,462
of which Land and buildings: -€10,203
- Reserves +€25,348
up €25,348 (+13.4%), from €188,689 to €214,037
of which Distributable reserves: +€33,000
- Debts after one year -€8,039
down €8,039 (-23.0%), from €34,990 to €26,951
- Other operating charges -€2,297
down €2,297 (-35.8%), from €6,416 to €4,119
- Gross operating margin +€2,102
up €2,102 (+3.5%), from €60,119 to €62,221
- Depreciation +€1,897
up €1,897 (+11.0%), from €17,318 to €19,215
- Taxes +€975
up €975 (+6.8%), from €14,380 to €15,355
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 | €301,559 | €316,906 | +€15,346 | +5.1% |
| Fixed assets | 21/28 | €255,209 | €247,462 | -€7,747 | -3.0% |
| Tangible fixed assets | 22/27 | €255,209 | €247,462 | -€7,747 | -3.0% |
| Land and buildings | 22 | €215,484 | €205,281 | -€10,203 | -4.7% |
| Other tangible fixed assets | 26 | €39,725 | €42,181 | +€2,456 | +6.2% |
| Current assets | 29/58 | €46,350 | €69,444 | +€23,094 | +49.8% |
| Amounts receivable within one year | 40/41 | €13,296 | €63,296 | +€50,000 | +376.1% |
| Other amounts receivable | 41 | €13,296 | €63,296 | +€50,000 | +376.1% |
| Cash at bank and in hand | 54/58 | €32,783 | €5,914 | -€26,869 | -82.0% |
| Deferred charges and accrued income | 490/1 | €271 | €234 | -€37 | -13.7% |
| Total equity and liabilities | 10/49 | €301,559 | €316,906 | +€15,346 | +5.1% |
| Equity | 10/15 | €214,271 | €239,706 | +€25,435 | +11.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €188,689 | €214,037 | +€25,348 | +13.4% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,416 | €26,764 | -€7,652 | -22.2% |
| Distributable reserves | 133 | €151,773 | €184,773 | +€33,000 | +21.7% |
| Profit (loss) carried forward | 14 | €582 | €669 | +€87 | +15.0% |
| Provisions and deferred taxes | 16 | €37,820 | €35,269 | -€2,551 | -6.7% |
| Deferred taxes | 168 | €37,820 | €35,269 | -€2,551 | -6.7% |
| Amounts payable | 17/49 | €49,468 | €41,930 | -€7,538 | -15.2% |
| Amounts payable after more than one year | 17 | €34,990 | €26,951 | -€8,039 | -23.0% |
| Financial debts | 170/4 | €34,990 | €26,951 | -€8,039 | -23.0% |
| Amounts payable within one year | 42/48 | €14,477 | €14,979 | +€501 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €7,923 | €8,039 | +€116 | +1.5% |
| Taxes, remuneration and social security | 45 | €4,780 | €5,165 | +€385 | +8.1% |
| Taxes | 450/3 | €4,780 | €5,165 | +€385 | +8.1% |
| Other amounts payable | 47/48 | €1,775 | €1,775 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,318 | €19,215 | +€1,897 | +11.0% |
| Other operating charges | 640/8 | €6,416 | €4,119 | -€2,297 | -35.8% |
| Gross operating margin | 9900 | €60,119 | €62,221 | +€2,102 | +3.5% |
| Operating profit (loss) | 9901 | €36,385 | €38,887 | +€2,502 | +6.9% |
| Financial charges | 65/66B | €830 | €649 | -€182 | -21.9% |
| Recurring financial charges | 65 | €830 | €649 | -€182 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €35,555 | €38,239 | +€2,684 | +7.5% |
| Transfer from deferred taxes | 780 | €2,551 | €2,551 | = | 0.0% |
| Income taxes | 67/77 | €14,380 | €15,355 | +€975 | +6.8% |
| Profit (loss) for the period | 9904 | €23,726 | €25,435 | +€1,709 | +7.2% |
| Transfer from tax-exempt reserves | 789 | €7,652 | €7,652 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,378 | €33,087 | +€1,709 | +5.4% |
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 30 September 2026 via checked.be.