SABRIT: 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.
SABRIT
Largest movements
- Receivables within one year +€4,590
up €4,590 (+4.3%), from €106,418 to €111,008
of which Trade receivables: +€2,638
- Other debts +€11,788
up €11,788 (+16.2%), from €72,903 to €84,692
- Profit (loss) carried forward -€9,854
down €9,854 (-426.8%), from -€2,309 to -€12,163
- Gross operating margin -€4,607
down €4,607 (-146.2%), from -€3,150 to -€7,757
- Other operating charges -€470
down €470 (-54.1%), from €869 to €399
- Financial charges -€284
down €284 (-58.3%), from €488 to €203
- Depreciation -€236
down €236 (-13.6%), from €1,731 to €1,495
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 | €352,405 | €354,775 | +€2,370 | +0.7% |
| Fixed assets | 21/28 | €215,593 | €214,098 | -€1,495 | -0.7% |
| Tangible fixed assets | 22/27 | €4,884 | €3,388 | -€1,495 | -30.6% |
| Land and buildings | 22 | €4,095 | €3,050 | -€1,046 | -25.5% |
| Plant, machinery and equipment | 23 | €120 | €55 | -€66 | -54.6% |
| Furniture and vehicles | 24 | €668 | €284 | -€384 | -57.5% |
| Financial fixed assets | 28 | €210,710 | €210,710 | = | 0.0% |
| Current assets | 29/58 | €136,812 | €140,678 | +€3,866 | +2.8% |
| Amounts receivable within one year | 40/41 | €106,418 | €111,008 | +€4,590 | +4.3% |
| Trade receivables | 40 | €81,933 | €84,572 | +€2,638 | +3.2% |
| Other amounts receivable | 41 | €24,484 | €26,436 | +€1,952 | +8.0% |
| Cash at bank and in hand | 54/58 | €1,217 | €621 | -€596 | -49.0% |
| Deferred charges and accrued income | 490/1 | €29,178 | €29,049 | -€129 | -0.4% |
| Total equity and liabilities | 10/49 | €352,405 | €354,775 | +€2,370 | +0.7% |
| Equity | 10/15 | €25,191 | €15,337 | -€9,854 | -39.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Legal reserve | 130 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,309 | -€12,163 | -€9,854 | -426.8% |
| Amounts payable | 17/49 | €327,214 | €339,439 | +€12,225 | +3.7% |
| Amounts payable within one year | 42/48 | €289,048 | €301,257 | +€12,209 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €41,764 | €41,764 | = | 0.0% |
| Financial debts | 43 | €153,778 | €153,778 | = | 0.0% |
| Other loans | 439 | €153,778 | €153,778 | = | 0.0% |
| Trade debts | 44 | €20,468 | €20,963 | +€495 | +2.4% |
| Suppliers | 440/4 | €20,468 | €20,963 | +€495 | +2.4% |
| Taxes, remuneration and social security | 45 | €135 | €61 | -€74 | -54.6% |
| Taxes | 450/3 | €135 | €61 | -€74 | -54.6% |
| Other amounts payable | 47/48 | €72,903 | €84,692 | +€11,788 | +16.2% |
| Accrued charges and deferred income | 492/3 | €38,166 | €38,182 | +€15 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,731 | €1,495 | -€236 | -13.6% |
| Other operating charges | 640/8 | €869 | €399 | -€470 | -54.1% |
| Gross operating margin | 9900 | -€3,150 | -€7,757 | -€4,607 | -146.2% |
| Operating profit (loss) | 9901 | -€5,750 | -€9,651 | -€3,901 | -67.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €488 | €203 | -€284 | -58.3% |
| Recurring financial charges | 65 | €488 | €203 | -€284 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,238 | -€9,854 | -€3,616 | -58.0% |
| Profit (loss) for the period | 9904 | -€6,238 | -€9,854 | -€3,616 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,238 | -€9,854 | -€3,616 | -58.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.