SABRIN: 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.
SABRIN
Largest movements
- Stocks and contracts -€68,265
no longer reported in 2024 (was €68,265)
- Receivables within one year -€6,281
down €6,281 (-85.3%), from €7,368 to €1,086
of which Trade receivables: -€4,501
- Financial fixed assets +€3,000
new in 2024: €3,000
- Deferred charges and accrued income +€2,000
new in 2024: €2,000
- Tangible fixed assets +€1,571
new in 2024: €1,571
- Profit (loss) carried forward -€40,534
down €40,534 (-49.6%), from -€81,790 to -€122,324
- Trade debts -€15,819
down €15,819 (-95.4%), from €16,578 to €759
- Other debts -€4,219
down €4,219 (-3.7%), from €114,466 to €110,247
- Current portion of long-term debt -€2,482
no longer reported in 2024 (was €2,482)
- Advances received -€2,000
no longer reported in 2024 (was €2,000)
- Gross operating margin +€57,053
up €57,053 (+59.8%), from -€95,382 to -€38,329
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,894 | €9,142 | -€66,752 | -88.0% |
| Fixed assets | 21/28 | - | €4,571 | +€4,571 | |
| Tangible fixed assets | 22/27 | - | €1,571 | +€1,571 | |
| Furniture and vehicles | 24 | - | €1,571 | +€1,571 | |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €75,894 | €4,572 | -€71,323 | -94.0% |
| Stocks and contracts in progress | 3 | €68,265 | - | -€68,265 | |
| Stocks | 30/36 | €68,265 | - | -€68,265 | |
| Amounts receivable within one year | 40/41 | €7,368 | €1,086 | -€6,281 | -85.3% |
| Trade receivables | 40 | €4,501 | - | -€4,501 | |
| Other amounts receivable | 41 | €2,867 | €1,086 | -€1,780 | -62.1% |
| Cash at bank and in hand | 54/58 | €262 | €1,485 | +€1,224 | +468% |
| Deferred charges and accrued income | 490/1 | - | €2,000 | +€2,000 | |
| Total equity and liabilities | 10/49 | €75,894 | €9,142 | -€66,752 | -88.0% |
| Equity | 10/15 | -€61,330 | -€101,864 | -€40,534 | -66.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€81,790 | -€122,324 | -€40,534 | -49.6% |
| Amounts payable | 17/49 | €137,224 | €111,006 | -€26,218 | -19.1% |
| Amounts payable within one year | 42/48 | €137,224 | €111,006 | -€26,218 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €2,482 | - | -€2,482 | |
| Trade debts | 44 | €16,578 | €759 | -€15,819 | -95.4% |
| Suppliers | 440/4 | €16,578 | €759 | -€15,819 | -95.4% |
| Advances received on contracts in progress | 46 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €1,698 | - | -€1,698 | |
| Taxes | 450/3 | €1,698 | - | -€1,698 | |
| Other amounts payable | 47/48 | €114,466 | €110,247 | -€4,219 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €639 | +€639 | |
| Other operating charges | 640/8 | €885 | €997 | +€113 | +12.7% |
| Gross operating margin | 9900 | -€95,382 | -€38,329 | +€57,053 | +59.8% |
| Operating profit (loss) | 9901 | -€96,267 | -€39,965 | +€56,302 | +58.5% |
| Financial income | 75/76B | €8 | €15 | +€7 | +92.5% |
| Recurring financial income | 75 | €8 | €15 | +€7 | +92.5% |
| Financial charges | 65/66B | €1,000 | €578 | -€423 | -42.3% |
| Recurring financial charges | 65 | €1,000 | €578 | -€423 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | -€97,259 | -€40,528 | +€56,731 | +58.3% |
| Income taxes | 67/77 | - | €6 | +€6 | |
| Profit (loss) for the period | 9904 | -€97,259 | -€40,534 | +€56,726 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€97,259 | -€40,534 | +€56,726 | +58.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.