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
- Cash +€4,255
up €4,255 (+15.2%), from €28,082 to €32,338
mainly Net result for the year (+€5,382) and Depreciation (+€657)
- Receivables within one year +€2,323
up €2,323 (+927.3%), from €251 to €2,574
- Tangible fixed assets -€657
down €657 (-2.5%), from €26,736 to €26,080
of which Plant, machinery and equipment: -€657
- Reserves +€5,382
up €5,382 (+15.5%), from €34,766 to €40,149
- Gross operating margin +€2,812
up €2,812 (+40.8%), from €6,886 to €9,698
- Taxes +€806
up €806 (+80.7%), from €999 to €1,806
- Depreciation +€288
up €288 (+78.2%), from €369 to €657
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 | €55,238 | €61,171 | +€5,932 | +10.7% |
| Fixed assets | 21/28 | €26,751 | €26,094 | -€657 | -2.5% |
| Tangible fixed assets | 22/27 | €26,736 | €26,080 | -€657 | -2.5% |
| Land and buildings | 22 | €24,295 | €24,295 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,442 | €1,785 | -€657 | -26.9% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €28,487 | €35,076 | +€6,589 | +23.1% |
| Amounts receivable within one year | 40/41 | €251 | €2,574 | +€2,323 | +927.3% |
| Other amounts receivable | 41 | €251 | €2,574 | +€2,323 | +927.3% |
| Cash at bank and in hand | 54/58 | €28,082 | €32,338 | +€4,255 | +15.2% |
| Deferred charges and accrued income | 490/1 | €154 | €165 | +€11 | +7.0% |
| Total equity and liabilities | 10/49 | €55,238 | €61,171 | +€5,932 | +10.7% |
| Equity | 10/15 | €53,359 | €58,741 | +€5,382 | +10.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €34,766 | €40,149 | +€5,382 | +15.5% |
| Distributable reserves | 133 | €34,766 | €40,149 | +€5,382 | +15.5% |
| Amounts payable | 17/49 | €1,880 | €2,430 | +€550 | +29.3% |
| Amounts payable within one year | 42/48 | €1,880 | €2,430 | +€550 | +29.3% |
| Financial debts | 43 | - | €421 | +€421 | |
| Credit institutions | 430/8 | - | €421 | +€421 | |
| Trade debts | 44 | €336 | €503 | +€168 | +50.0% |
| Suppliers | 440/4 | €336 | €503 | +€168 | +50.0% |
| Taxes, remuneration and social security | 45 | - | €556 | +€556 | |
| Taxes | 450/3 | - | €556 | +€556 | |
| Other amounts payable | 47/48 | €1,544 | €950 | -€594 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369 | €657 | +€288 | +78.2% |
| Other operating charges | 640/8 | €1,815 | €1,845 | +€29 | +1.6% |
| Gross operating margin | 9900 | €6,886 | €9,698 | +€2,812 | +40.8% |
| Operating profit (loss) | 9901 | €4,702 | €7,196 | +€2,494 | +53.0% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €57 | €62 | +€5 | +8.7% |
| Recurring financial charges | 65 | €57 | €62 | +€5 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €4,645 | €7,188 | +€2,543 | +54.7% |
| Income taxes | 67/77 | €999 | €1,806 | +€806 | +80.7% |
| Profit (loss) for the period | 9904 | €3,646 | €5,382 | +€1,737 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,646 | €5,382 | +€1,737 | +47.6% |
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 7 October 2026 via checked.be.