SABRON: 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.
SABRON
Largest movements
- Receivables within one year -€5,631
down €5,631 (-53.9%), from €10,455 to €4,824
of which Other amounts receivable: -€5,631
- Cash +€2,427
up €2,427 (+115.7%), from €2,097 to €4,524
mainly Other debts (+€12,398) and Receivables within one year (+€5,631)
- Profit (loss) carried forward -€12,768
down €12,768 (-52.7%), from -€24,222 to -€36,990
- Other debts +€12,398
up €12,398 (+30.3%), from €40,897 to €53,295
- Trade debts -€3,835
down €3,835 (-74.7%), from €5,132 to €1,297
- Gross operating margin -€11,855
down €11,855 (-1829.0%), from -€648 to -€12,503
- Other operating charges -€11,045
down €11,045 (-100.0%), from €11,045 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,373 | €129,168 | -€4,205 | -3.2% |
| Fixed assets | 21/28 | €101,881 | €101,881 | = | 0.0% |
| Tangible fixed assets | 22/27 | €100,165 | €100,165 | = | 0.0% |
| Plant, machinery and equipment | 23 | €73,133 | €73,133 | = | 0.0% |
| Furniture and vehicles | 24 | €27,032 | €27,032 | = | 0.0% |
| Financial fixed assets | 28 | €1,716 | €1,716 | = | 0.0% |
| Current assets | 29/58 | €31,492 | €27,286 | -€4,205 | -13.4% |
| Stocks and contracts in progress | 3 | €17,938 | €17,938 | = | 0.0% |
| Stocks | 30/36 | €17,938 | €17,938 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,455 | €4,824 | -€5,631 | -53.9% |
| Trade receivables | 40 | €2,500 | €2,500 | = | 0.0% |
| Other amounts receivable | 41 | €7,955 | €2,324 | -€5,631 | -70.8% |
| Cash at bank and in hand | 54/58 | €2,097 | €4,524 | +€2,427 | +115.7% |
| Deferred charges and accrued income | 490/1 | €1,001 | €0 | -€1,001 | -100.0% |
| Total equity and liabilities | 10/49 | €133,373 | €129,168 | -€4,205 | -3.2% |
| Equity | 10/15 | €87,343 | €74,575 | -€12,768 | -14.6% |
| Contributions | 10/11 | €111,565 | €111,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,222 | -€36,990 | -€12,768 | -52.7% |
| Amounts payable | 17/49 | €46,029 | €54,592 | +€8,563 | +18.6% |
| Amounts payable within one year | 42/48 | €46,029 | €54,592 | +€8,563 | +18.6% |
| Trade debts | 44 | €5,132 | €1,297 | -€3,835 | -74.7% |
| Suppliers | 440/4 | €5,132 | €1,297 | -€3,835 | -74.7% |
| Other amounts payable | 47/48 | €40,897 | €53,295 | +€12,398 | +30.3% |
| Other operating charges | 640/8 | €11,045 | €0 | -€11,045 | -100.0% |
| Gross operating margin | 9900 | -€648 | -€12,503 | -€11,855 | -1829.0% |
| Operating profit (loss) | 9901 | -€11,694 | -€12,503 | -€809 | -6.9% |
| Financial charges | 65/66B | €283 | €265 | -€17 | -6.2% |
| Recurring financial charges | 65 | €283 | €265 | -€17 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,976 | -€12,768 | -€792 | -6.6% |
| Profit (loss) for the period | 9904 | -€11,976 | -€12,768 | -€792 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,976 | -€12,768 | -€792 | -6.6% |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.