SABMAR: 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.
SABMAR
Largest movements
- Cash +€23,320
up €23,320 (+304.7%), from €7,653 to €30,973
mainly Net result for the year (+€13,031) and Receivables within one year (+€7,337)
- Receivables within one year -€7,337
down €7,337 (-12.4%), from €58,955 to €51,618
of which Other amounts receivable: -€8,347
- Tangible fixed assets -€1,958
down €1,958 (-23.5%), from €8,315 to €6,357
of which Plant, machinery and equipment: -€1,628
- Reserves +€13,031
up €13,031 (+21.5%), from €60,627 to €73,658
of which Distributable reserves: +€13,031
- Tax, wage and social debts +€1,071
up €1,071 (+53.5%), from €2,003 to €3,074
- Gross operating margin +€21,204
up €21,204 (+660.1%), from €3,212 to €24,416
- Taxes +€5,830
up €5,830 (+473.4%), from €1,232 to €7,061
- Financial income -€2,761
down €2,761 (-99.4%), from €2,778 to €17
- Other operating charges +€317
up €317 (+38.2%), from €829 to €1,146
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 | €74,923 | €88,948 | +€14,025 | +18.7% |
| Fixed assets | 21/28 | €8,315 | €6,357 | -€1,958 | -23.5% |
| Tangible fixed assets | 22/27 | €8,315 | €6,357 | -€1,958 | -23.5% |
| Plant, machinery and equipment | 23 | €7,300 | €5,672 | -€1,628 | -22.3% |
| Furniture and vehicles | 24 | €1,015 | €685 | -€330 | -32.5% |
| Current assets | 29/58 | €66,608 | €82,591 | +€15,983 | +24.0% |
| Amounts receivable within one year | 40/41 | €58,955 | €51,618 | -€7,337 | -12.4% |
| Trade receivables | 40 | €6,503 | €7,512 | +€1,010 | +15.5% |
| Other amounts receivable | 41 | €52,452 | €44,105 | -€8,347 | -15.9% |
| Cash at bank and in hand | 54/58 | €7,653 | €30,973 | +€23,320 | +304.7% |
| Total equity and liabilities | 10/49 | €74,923 | €88,948 | +€14,025 | +18.7% |
| Equity | 10/15 | €66,827 | €79,858 | +€13,031 | +19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,627 | €73,658 | +€13,031 | +21.5% |
| 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 | €58,767 | €71,798 | +€13,031 | +22.2% |
| Amounts payable | 17/49 | €8,096 | €9,090 | +€994 | +12.3% |
| Amounts payable within one year | 42/48 | €8,096 | €9,090 | +€994 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €3,777 | €3,724 | -€53 | -1.4% |
| Trade debts | 44 | €2,066 | €1,791 | -€274 | -13.3% |
| Suppliers | 440/4 | €2,066 | €1,791 | -€274 | -13.3% |
| Taxes, remuneration and social security | 45 | €2,003 | €3,074 | +€1,071 | +53.5% |
| Taxes | 450/3 | €2,003 | €3,074 | +€1,071 | +53.5% |
| Other amounts payable | 47/48 | €250 | €500 | +€250 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,561 | €2,786 | +€225 | +8.8% |
| Other operating charges | 640/8 | €829 | €1,146 | +€317 | +38.2% |
| Gross operating margin | 9900 | €3,212 | €24,416 | +€21,204 | +660.1% |
| Operating profit (loss) | 9901 | -€178 | €20,484 | +€20,662 | |
| Financial income | 75/76B | €2,778 | €17 | -€2,761 | -99.4% |
| Recurring financial income | 75 | €2,778 | €17 | -€2,761 | -99.4% |
| Financial charges | 65/66B | €363 | €408 | +€46 | +12.6% |
| Recurring financial charges | 65 | €363 | €408 | +€46 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €2,238 | €20,093 | +€17,855 | +797.9% |
| Income taxes | 67/77 | €1,232 | €7,061 | +€5,830 | +473.4% |
| Profit (loss) for the period | 9904 | €1,006 | €13,031 | +€12,025 | +1195.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,006 | €13,031 | +€12,025 | +1195.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.