Sabor do universo: 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.
Sabor do universo
Largest movements
- Receivables within one year +€8,594
up €8,594 (+113%), from €7,602 to €16,196
of which Other amounts receivable: +€16,196
- Stocks and contracts -€4,053
down €4,053 (-80.8%), from €5,013 to €960
- Profit (loss) carried forward +€12,421
up €12,421, from -€8,583 to €3,838
- Other debts -€4,804
no longer reported in 2025 (was €4,804)
- Trade debts -€2,257
no longer reported in 2025 (was €2,257)
- Tax, wage and social debts -€720
down €720 (-27.0%), from €2,662 to €1,942
- Gross operating margin +€10,089
up €10,089 (+220%), from €4,587 to €14,677
- Taxes +€1,500
new in 2025: €1,500
- Other operating charges +€756
new in 2025: €756
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.
Derived cash bridge
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 | €13,352 | €17,992 | +€4,640 | +34.8% |
| Current assets | 29/58 | €13,352 | €17,992 | +€4,640 | +34.8% |
| Stocks and contracts in progress | 3 | €5,013 | €960 | -€4,053 | -80.8% |
| Stocks | 30/36 | €5,013 | €960 | -€4,053 | -80.8% |
| Amounts receivable within one year | 40/41 | €7,602 | €16,196 | +€8,594 | +113% |
| Trade receivables | 40 | €7,602 | - | -€7,602 | |
| Other amounts receivable | 41 | - | €16,196 | +€16,196 | |
| Cash at bank and in hand | 54/58 | €737 | €836 | +€99 | +13.4% |
| Total equity and liabilities | 10/49 | €13,352 | €17,992 | +€4,640 | +34.8% |
| Equity | 10/15 | €3,629 | €16,050 | +€12,421 | +342% |
| Contributions | 10/11 | €12,212 | €12,212 | = | 0.0% |
| Contributions outside capital | 11 | €12,212 | €12,212 | = | 0.0% |
| Share premium | 1100/10 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €9,712 | €9,712 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,583 | €3,838 | +€12,421 | |
| Amounts payable | 17/49 | €9,723 | €1,942 | -€7,781 | -80.0% |
| Amounts payable within one year | 42/48 | €9,723 | €1,942 | -€7,781 | -80.0% |
| Trade debts | 44 | €2,257 | - | -€2,257 | |
| Suppliers | 440/4 | €2,257 | - | -€2,257 | |
| Taxes, remuneration and social security | 45 | €2,662 | €1,942 | -€720 | -27.0% |
| Taxes | 450/3 | €2,662 | €1,942 | -€720 | -27.0% |
| Other amounts payable | 47/48 | €4,804 | - | -€4,804 | |
| Other operating charges | 640/8 | - | €756 | +€756 | |
| Gross operating margin | 9900 | €4,587 | €14,677 | +€10,089 | +220% |
| Operating profit (loss) | 9901 | €4,587 | €13,921 | +€9,333 | +203% |
| Profit (loss) for the period before taxes | 9903 | €4,587 | €13,921 | +€9,333 | +203% |
| Income taxes | 67/77 | - | €1,500 | +€1,500 | |
| Profit (loss) for the period | 9904 | €4,587 | €12,421 | +€7,833 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €4,587 | €12,421 | +€7,833 | +171% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.