SABRA: 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.
SABRA
Largest movements
- Stocks and contracts +€80,657
up €80,657 (+1310.2%), from €6,156 to €86,813
- Cash -€6,203
down €6,203 (-58.8%), from €10,553 to €4,350
mainly Stocks and contracts (-€80,657) and Other debts (-€19,566)
- Profit (loss) carried forward +€88,744
up €88,744, from -€75,049 to €13,696
- Other debts -€19,566
down €19,566 (-51.0%), from €38,368 to €18,802
- Trade debts +€8,599
up €8,599 (+39.5%), from €21,772 to €30,371
- Tax, wage and social debts -€4,271
down €4,271 (-10.8%), from €39,369 to €35,098
of which Taxes: -€3,539
- Gross operating margin +€47,395
up €47,395 (+56.1%), from €84,528 to €131,923
- Staff costs -€42,357
down €42,357 (-47.9%), from €88,459 to €46,102
- Taxes +€3,826
new in 2025: €3,826
- Financial income +€2,364
up €2,364 (+42.7%), from €5,532 to €7,896
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 | €24,460 | €97,967 | +€73,507 | +300.5% |
| Current assets | 29/58 | €24,460 | €97,967 | +€73,507 | +300.5% |
| Stocks and contracts in progress | 3 | €6,156 | €86,813 | +€80,657 | +1310.2% |
| Stocks | 30/36 | €6,156 | €86,813 | +€80,657 | +1310.2% |
| Amounts receivable within one year | 40/41 | €7,752 | €6,804 | -€947 | -12.2% |
| Trade receivables | 40 | - | €1,675 | +€1,675 | |
| Other amounts receivable | 41 | €7,752 | €5,130 | -€2,622 | -33.8% |
| Cash at bank and in hand | 54/58 | €10,553 | €4,350 | -€6,203 | -58.8% |
| Total equity and liabilities | 10/49 | €24,460 | €97,967 | +€73,507 | +300.5% |
| Equity | 10/15 | -€75,049 | €13,696 | +€88,744 | |
| Profit (loss) carried forward | 14 | -€75,049 | €13,696 | +€88,744 | |
| Amounts payable | 17/49 | €99,509 | €84,271 | -€15,238 | -15.3% |
| Amounts payable within one year | 42/48 | €99,509 | €84,271 | -€15,238 | -15.3% |
| Trade debts | 44 | €21,772 | €30,371 | +€8,599 | +39.5% |
| Suppliers | 440/4 | €21,772 | €30,371 | +€8,599 | +39.5% |
| Taxes, remuneration and social security | 45 | €39,369 | €35,098 | -€4,271 | -10.8% |
| Taxes | 450/3 | €9,712 | €6,173 | -€3,539 | -36.4% |
| Remuneration and social security | 454/9 | €29,657 | €28,925 | -€732 | -2.5% |
| Other amounts payable | 47/48 | €38,368 | €18,802 | -€19,566 | -51.0% |
| Remuneration, social security and pensions | 62 | €88,459 | €46,102 | -€42,357 | -47.9% |
| Other operating charges | 640/8 | €1,325 | €93 | -€1,232 | -93.0% |
| Non-recurring operating charges | 66A | €3,540 | €600 | -€2,940 | -83.1% |
| Gross operating margin | 9900 | €84,528 | €131,923 | +€47,395 | +56.1% |
| Operating profit (loss) | 9901 | -€8,795 | €85,129 | +€93,924 | |
| Financial income | 75/76B | €5,532 | €7,896 | +€2,364 | +42.7% |
| Recurring financial income | 75 | €5,532 | €7,896 | +€2,364 | +42.7% |
| Financial charges | 65/66B | €198 | €455 | +€257 | +129.6% |
| Recurring financial charges | 65 | €198 | €455 | +€257 | +129.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,462 | €92,570 | +€96,032 | |
| Income taxes | 67/77 | - | €3,826 | +€3,826 | |
| Profit (loss) for the period | 9904 | -€3,462 | €88,744 | +€92,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,462 | €88,744 | +€92,206 |
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 4 October 2026 via checked.be.