SABRIK: 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.
SABRIK
Largest movements
- Cash +€2.3m
up €2.3m (+193.8%), from €1.2m to €3.5m
mainly Net result for the year (+€2.2m) and Depreciation (+€243,010)
- Tangible fixed assets -€243,010
down €243,010 (-7.4%), from €3.3m to €3.0m
of which Land and buildings: -€214,635
- Receivables within one year +€128,800
up €128,800 (+3.8%), from €3.4m to €3.6m
of which Other amounts receivable: +€497,473
- Profit (loss) carried forward +€2.0m
up €2.0m (+34.2%), from €5.9m to €7.9m
- Reserves +€189,450
up €189,450 (+79.2%), from €239,333 to €428,783
of which Tax-exempt reserves: +€189,450
- Debts after one year -€189,006
down €189,006 (-14.3%), from €1.3m to €1.1m
of which Financial debts: -€189,006
- Tax, wage and social debts +€163,762
up €163,762 (+101.6%), from €161,166 to €324,928
of which Taxes: +€174,106
- Other debts +€148,169
up €148,169 (+29.7%), from €498,645 to €646,814
- Financial income -€1.4m
down €1.4m (-97.3%), from €1.5m to €39,410
of which Financial income: -€1.4m
- Gross operating margin +€333,310
up €333,310 (+9.0%), from €3.7m to €4.0m
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 | €8,711,444 | €10,941,134 | +€2.2m | +25.6% |
| Fixed assets | 21/28 | €3,271,261 | €3,028,251 | -€243,010 | -7.4% |
| Tangible fixed assets | 22/27 | €3,271,256 | €3,028,246 | -€243,010 | -7.4% |
| Land and buildings | 22 | €3,166,658 | €2,952,023 | -€214,635 | -6.8% |
| Plant, machinery and equipment | 23 | €5,367 | €935 | -€4,432 | -82.6% |
| Furniture and vehicles | 24 | €99,231 | €75,288 | -€23,943 | -24.1% |
| Financial fixed assets | 28 | €5 | €5 | -€0 | -0.8% |
| Current assets | 29/58 | €5,440,183 | €7,912,883 | +€2.5m | +45.5% |
| Amounts receivable after more than one year | 29 | €800,000 | €800,000 | = | 0.0% |
| Trade receivables | 290 | €800,000 | €0 | -€800,000 | -100.0% |
| Other amounts receivable | 291 | - | €800,000 | +€800,000 | |
| Amounts receivable within one year | 40/41 | €3,426,004 | €3,554,804 | +€128,800 | +3.8% |
| Trade receivables | 40 | €1,872,872 | €1,504,199 | -€368,673 | -19.7% |
| Other amounts receivable | 41 | €1,553,131 | €2,050,604 | +€497,473 | +32.0% |
| Cash at bank and in hand | 54/58 | €1,207,975 | €3,548,508 | +€2.3m | +193.8% |
| Deferred charges and accrued income | 490/1 | €6,204 | €9,571 | +€3,367 | +54.3% |
| Total equity and liabilities | 10/49 | €8,711,444 | €10,941,134 | +€2.2m | +25.6% |
| Equity | 10/15 | €6,468,574 | €8,637,031 | +€2.2m | +33.5% |
| Contributions | 10/11 | €108,000 | €108,000 | = | 0.0% |
| Capital | 10 | €108,000 | €108,000 | = | 0.0% |
| Issued capital | 100 | €108,000 | €108,000 | = | 0.0% |
| Reserves | 13 | €239,333 | €428,783 | +€189,450 | +79.2% |
| Non-distributable reserves | 130/1 | €10,800 | €10,800 | = | 0.0% |
| Legal reserve | 130 | €10,800 | €10,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,060 | €190,510 | +€189,450 | +17872.6% |
| Distributable reserves | 133 | €227,473 | €227,473 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €5,860,621 | €7,864,503 | +€2.0m | +34.2% |
| Investment grants | 15 | €260,621 | €235,745 | -€24,876 | -9.5% |
| Amounts payable | 17/49 | €2,242,869 | €2,304,103 | +€61,234 | +2.7% |
| Amounts payable after more than one year | 17 | €1,323,065 | €1,134,059 | -€189,006 | -14.3% |
| Financial debts | 170/4 | €1,211,065 | €1,022,059 | -€189,006 | -15.6% |
| Other amounts payable | 178/9 | €112,000 | €112,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €919,804 | €1,169,787 | +€249,983 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €215,404 | €189,007 | -€26,397 | -12.3% |
| Trade debts | 44 | €44,589 | €9,038 | -€35,551 | -79.7% |
| Suppliers | 440/4 | €44,589 | €9,038 | -€35,551 | -79.7% |
| Taxes, remuneration and social security | 45 | €161,166 | €324,928 | +€163,762 | +101.6% |
| Taxes | 450/3 | €42,023 | €216,129 | +€174,106 | +414.3% |
| Remuneration and social security | 454/9 | €119,143 | €108,799 | -€10,344 | -8.7% |
| Other amounts payable | 47/48 | €498,645 | €646,814 | +€148,169 | +29.7% |
| Accrued charges and deferred income | 492/3 | - | €257 | +€257 | |
| Remuneration, social security and pensions | 62 | €707,316 | €742,325 | +€35,009 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250,513 | €243,010 | -€7,503 | -3.0% |
| Other operating charges | 640/8 | €26,930 | €65,137 | +€38,207 | +141.9% |
| Gross operating margin | 9900 | €3,713,002 | €4,046,312 | +€333,310 | +9.0% |
| Operating profit (loss) | 9901 | €2,728,244 | €2,995,840 | +€267,596 | +9.8% |
| Financial income | 75/76B | €1,456,250 | €39,410 | -€1.4m | -97.3% |
| Recurring financial income | 75 | €1,447,050 | €39,410 | -€1.4m | -97.3% |
| Non-recurring financial income | 76B | €9,200 | €0 | -€9,200 | -100.0% |
| Financial charges | 65/66B | €89,063 | €102,594 | +€13,531 | +15.2% |
| Recurring financial charges | 65 | €89,063 | €102,594 | +€13,531 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €4,095,431 | €2,932,656 | -€1.2m | -28.4% |
| Income taxes | 67/77 | €699,958 | €739,324 | +€39,366 | +5.6% |
| Profit (loss) for the period | 9904 | €3,395,473 | €2,193,332 | -€1.2m | -35.4% |
| Transfer to tax-exempt reserves | 689 | €285,496 | €189,450 | -€96,046 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,109,977 | €2,003,882 | -€1.1m | -35.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.