Sabona: 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.
Sabona
Largest movements
- Cash +€12,171
up €12,171 (+12.0%), from €101,461 to €113,633
mainly Net result for the year (+€42,582) and Tax, wage and social debts (+€8,023)
- Reserves +€42,582
up €42,582 (+37.3%), from €114,026 to €156,608
- Debts after one year -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Current portion of long-term debt -€8,333
down €8,333 (-25.0%), from €33,333 to €25,000
- Tax, wage and social debts +€8,023
up €8,023 (+39.9%), from €20,109 to €28,132
- Financial income -€58,785
down €58,785 (-100.0%), from €58,785 to €0
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 | €222,347 | €237,734 | +€15,387 | +6.9% |
| Fixed assets | 21/28 | €100,000 | €101,401 | +€1,401 | +1.4% |
| Tangible fixed assets | 22/27 | - | €1,401 | +€1,401 | |
| Furniture and vehicles | 24 | - | €1,401 | +€1,401 | |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €122,347 | €136,333 | +€13,986 | +11.4% |
| Amounts receivable within one year | 40/41 | €20,885 | €22,700 | +€1,815 | +8.7% |
| Trade receivables | 40 | €12,100 | €13,915 | +€1,815 | +15.0% |
| Other amounts receivable | 41 | €8,785 | €8,785 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €101,461 | €113,633 | +€12,171 | +12.0% |
| Total equity and liabilities | 10/49 | €222,347 | €237,734 | +€15,387 | +6.9% |
| Equity | 10/15 | €139,026 | €181,608 | +€42,582 | +30.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €114,026 | €156,608 | +€42,582 | +37.3% |
| Distributable reserves | 133 | €114,026 | €156,608 | +€42,582 | +37.3% |
| Amounts payable | 17/49 | €83,321 | €56,126 | -€27,194 | -32.6% |
| Amounts payable after more than one year | 17 | €25,000 | €0 | -€25,000 | -100.0% |
| Financial debts | 170/4 | €25,000 | €0 | -€25,000 | -100.0% |
| Amounts payable within one year | 42/48 | €57,821 | €56,126 | -€1,694 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €33,333 | €25,000 | -€8,333 | -25.0% |
| Trade debts | 44 | €4,378 | €2,994 | -€1,384 | -31.6% |
| Suppliers | 440/4 | €4,378 | €2,994 | -€1,384 | -31.6% |
| Taxes, remuneration and social security | 45 | €20,109 | €28,132 | +€8,023 | +39.9% |
| Taxes | 450/3 | €20,109 | €28,132 | +€8,023 | +39.9% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €92 | +€92 | |
| Other operating charges | 640/8 | €182 | €186 | +€4 | +2.1% |
| Gross operating margin | 9900 | €54,748 | €54,324 | -€424 | -0.8% |
| Operating profit (loss) | 9901 | €54,566 | €54,047 | -€519 | -1.0% |
| Financial income | 75/76B | €58,785 | €0 | -€58,785 | -100.0% |
| Recurring financial income | 75 | €58,785 | €0 | -€58,785 | -100.0% |
| Financial charges | 65/66B | €100 | €70 | -€29 | -29.2% |
| Recurring financial charges | 65 | €100 | €70 | -€29 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €113,251 | €53,976 | -€59,275 | -52.3% |
| Income taxes | 67/77 | €10,912 | €11,395 | +€482 | +4.4% |
| Profit (loss) for the period | 9904 | €102,339 | €42,582 | -€59,758 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €102,339 | €42,582 | -€59,758 | -58.4% |
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 3 October 2026 via checked.be.