SABOUR: 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.
SABOUR
Largest movements
- Cash -€8,755
down €8,755 (-50.2%), from €17,443 to €8,688
mainly Other debts (-€13,478) and Investment in fixed assets (net) (-€12,050)
- Receivables within one year +€4,556
up €4,556 (+5852.8%), from €78 to €4,634
of which Other amounts receivable: +€3,306
- Tangible fixed assets +€1,875
up €1,875 (+2.2%), from €83,814 to €85,688
of which Plant, machinery and equipment: +€10,674
- Other debts -€13,478
down €13,478 (-70.4%), from €19,134 to €5,656
- Profit (loss) carried forward +€10,277
up €10,277 (+24.9%), from -€41,255 to -€30,978
- Debts after one year -€7,916
down €7,916 (-6.9%), from €115,056 to €107,140
- Trade debts +€5,437
up €5,437 (+23.8%), from €22,810 to €28,247
- Tax, wage and social debts +€2,231
up €2,231 (+131.8%), from €1,692 to €3,923
- Gross operating margin -€7,164
down €7,164 (-21.1%), from €34,004 to €26,840
- Other operating charges -€710
down €710 (-24.2%), from €2,936 to €2,227
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,639 | €134,508 | -€3,130 | -2.3% |
| Fixed assets | 21/28 | €83,814 | €85,688 | +€1,875 | +2.2% |
| Tangible fixed assets | 22/27 | €83,814 | €85,688 | +€1,875 | +2.2% |
| Land and buildings | 22 | €81,278 | €72,479 | -€8,799 | -10.8% |
| Plant, machinery and equipment | 23 | €2,535 | €13,209 | +€10,674 | +421.0% |
| Current assets | 29/58 | €53,825 | €48,820 | -€5,005 | -9.3% |
| Stocks and contracts in progress | 3 | €35,498 | €35,498 | = | 0.0% |
| Stocks | 30/36 | €35,498 | €35,498 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €78 | €4,634 | +€4,556 | +5852.8% |
| Trade receivables | 40 | - | €1,250 | +€1,250 | |
| Other amounts receivable | 41 | €78 | €3,384 | +€3,306 | +4247.2% |
| Cash at bank and in hand | 54/58 | €17,443 | €8,688 | -€8,755 | -50.2% |
| Deferred charges and accrued income | 490/1 | €806 | - | -€806 | |
| Total equity and liabilities | 10/49 | €137,639 | €134,508 | -€3,130 | -2.3% |
| Equity | 10/15 | -€28,650 | -€18,373 | +€10,277 | +35.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €205 | €205 | = | 0.0% |
| Non-distributable reserves | 130/1 | €205 | €205 | = | 0.0% |
| Reserves not available under the articles | 1311 | €205 | €205 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,255 | -€30,978 | +€10,277 | +24.9% |
| Amounts payable | 17/49 | €166,288 | €152,882 | -€13,407 | -8.1% |
| Amounts payable after more than one year | 17 | €115,056 | €107,140 | -€7,916 | -6.9% |
| Financial debts | 170/4 | €115,056 | €107,140 | -€7,916 | -6.9% |
| Amounts payable within one year | 42/48 | €51,233 | €45,742 | -€5,491 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €7,597 | €7,916 | +€319 | +4.2% |
| Trade debts | 44 | €22,810 | €28,247 | +€5,437 | +23.8% |
| Suppliers | 440/4 | €22,810 | €28,247 | +€5,437 | +23.8% |
| Taxes, remuneration and social security | 45 | €1,692 | €3,923 | +€2,231 | +131.8% |
| Taxes | 450/3 | €1,692 | €3,923 | +€2,231 | +131.8% |
| Other amounts payable | 47/48 | €19,134 | €5,656 | -€13,478 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,004 | €10,175 | +€172 | +1.7% |
| Other operating charges | 640/8 | €2,936 | €2,227 | -€710 | -24.2% |
| Gross operating margin | 9900 | €34,004 | €26,840 | -€7,164 | -21.1% |
| Operating profit (loss) | 9901 | €21,064 | €14,438 | -€6,626 | -31.5% |
| Financial income | 75/76B | €2 | €2 | +€0 | +11.4% |
| Recurring financial income | 75 | €2 | €2 | +€0 | +11.4% |
| Financial charges | 65/66B | €4,458 | €4,163 | -€295 | -6.6% |
| Recurring financial charges | 65 | €4,458 | €4,163 | -€295 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €16,608 | €10,277 | -€6,331 | -38.1% |
| Profit (loss) for the period | 9904 | €16,608 | €10,277 | -€6,331 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,608 | €10,277 | -€6,331 | -38.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.