SABRI60: 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.
SABRI60
Largest movements
- Receivables within one year +€44,277
up €44,277 (+233%), from €19,012 to €63,288
of which Trade receivables: +€48,045
- Tangible fixed assets +€6,883
new in 2022: €6,883
- Cash +€6,652
up €6,652 (+298%), from €2,230 to €8,882
mainly Net result for the year (+€44,685) and Tax, wage and social debts (+€17,513)
- Deferred charges and accrued income -€1,334
down €1,334 (-85.6%), from €1,559 to €225
- Reserves +€40,000
up €40,000 (+800%), from €5,000 to €45,000
- Tax, wage and social debts +€17,513
up €17,513 (+390%), from €4,490 to €22,003
of which Taxes: +€16,884
- Trade debts -€5,720
down €5,720 (-66.8%), from €8,563 to €2,842
- Profit (loss) carried forward +€4,685
up €4,685 (+627%), from €748 to €5,433
- Gross operating margin +€59,458
up €59,458 (+413%), from €14,393 to €73,851
- Taxes +€13,176
up €13,176 (+321%), from €4,099 to €17,275
- Staff costs +€8,215
new in 2022: €8,215
- Other operating charges -€1,006
down €1,006 (-27.2%), from €3,705 to €2,698
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.
Derived cash bridge
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 | €22,800 | €79,278 | +€56,478 | +248% |
| Fixed assets | 21/28 | - | €6,883 | +€6,883 | |
| Tangible fixed assets | 22/27 | - | €6,883 | +€6,883 | |
| Furniture and vehicles | 24 | - | €6,883 | +€6,883 | |
| Current assets | 29/58 | €22,800 | €72,395 | +€49,595 | +218% |
| Amounts receivable within one year | 40/41 | €19,012 | €63,288 | +€44,277 | +233% |
| Trade receivables | 40 | €8,936 | €56,980 | +€48,045 | +538% |
| Other amounts receivable | 41 | €10,076 | €6,308 | -€3,768 | -37.4% |
| Cash at bank and in hand | 54/58 | €2,230 | €8,882 | +€6,652 | +298% |
| Deferred charges and accrued income | 490/1 | €1,559 | €225 | -€1,334 | -85.6% |
| Total equity and liabilities | 10/49 | €22,800 | €79,278 | +€56,478 | +248% |
| Equity | 10/15 | €9,748 | €54,433 | +€44,685 | +458% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €45,000 | +€40,000 | +800% |
| Distributable reserves | 133 | €5,000 | €45,000 | +€40,000 | +800% |
| Profit (loss) carried forward | 14 | €748 | €5,433 | +€4,685 | +627% |
| Amounts payable | 17/49 | €13,053 | €24,845 | +€11,793 | +90.3% |
| Amounts payable within one year | 42/48 | €13,053 | €24,845 | +€11,793 | +90.3% |
| Trade debts | 44 | €8,563 | €2,842 | -€5,720 | -66.8% |
| Suppliers | 440/4 | €8,563 | €2,842 | -€5,720 | -66.8% |
| Taxes, remuneration and social security | 45 | €4,490 | €22,003 | +€17,513 | +390% |
| Taxes | 450/3 | €4,490 | €21,375 | +€16,884 | +376% |
| Remuneration and social security | 454/9 | - | €628 | +€628 | |
| Remuneration, social security and pensions | 62 | - | €8,215 | +€8,215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €197 | +€197 | |
| Other operating charges | 640/8 | €3,705 | €2,698 | -€1,006 | -27.2% |
| Gross operating margin | 9900 | €14,393 | €73,851 | +€59,458 | +413% |
| Operating profit (loss) | 9901 | €10,688 | €62,741 | +€52,053 | +487% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €848 | €780 | -€68 | -8.0% |
| Recurring financial charges | 65 | €848 | €780 | -€68 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €9,847 | €61,961 | +€52,114 | +529% |
| Income taxes | 67/77 | €4,099 | €17,275 | +€13,176 | +321% |
| Profit (loss) for the period | 9904 | €5,748 | €44,685 | +€38,938 | +677% |
| Profit (loss) for the period to be appropriated | 9905 | €5,748 | €44,685 | +€38,938 | +677% |
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 18 October 2026 via checked.be.