SABRULCO: 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.
SABRULCO
Largest movements
- Tangible fixed assets +€13,962
up €13,962 (+8,715%), from €160 to €14,122
of which Furniture and vehicles: +€13,962
- Receivables within one year +€6,355
up €6,355 (+127%), from €4,985 to €11,340
of which Trade receivables: +€6,464
- Deferred charges and accrued income -€635
down €635 (-35.9%), from €1,768 to €1,133
- Other debts +€10,584
up €10,584 (+1,837%), from €576 to €11,160
- Trade debts +€4,591
up €4,591 (+41.8%), from €10,980 to €15,572
- Short-term financial debts +€2,654
up €2,654 (+217%), from €1,222 to €3,876
- Profit (loss) carried forward +€1,733
up €1,733 (+4.8%), from -€36,204 to -€34,471
- Gross operating margin +€26,153
up €26,153, from -€20,409 to €5,743
- Depreciation +€2,052
up €2,052 (+979%), from €210 to €2,262
- Financial charges +€464
up €464 (+84.9%), from €547 to €1,011
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.
Derived cash bridge
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 | €8,561 | €28,148 | +€19,587 | +229% |
| Fixed assets | 21/28 | €160 | €14,122 | +€13,962 | +8,715% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €160 | €14,122 | +€13,962 | +8,715% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €160 | €14,122 | +€13,962 | +8,715% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €8,401 | €14,026 | +€5,625 | +67.0% |
| Stocks and contracts in progress | 3 | €1,649 | €1,554 | -€95 | -5.8% |
| Stocks | 30/36 | €1,649 | €1,554 | -€95 | -5.8% |
| Amounts receivable within one year | 40/41 | €4,985 | €11,340 | +€6,355 | +127% |
| Trade receivables | 40 | €3,606 | €10,070 | +€6,464 | +179% |
| Other amounts receivable | 41 | €1,379 | €1,270 | -€109 | -7.9% |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Deferred charges and accrued income | 490/1 | €1,768 | €1,133 | -€635 | -35.9% |
| Total equity and liabilities | 10/49 | €8,561 | €28,148 | +€19,587 | +229% |
| Equity | 10/15 | -€5,218 | -€3,484 | +€1,733 | +33.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€36,204 | -€34,471 | +€1,733 | +4.8% |
| Amounts payable | 17/49 | €13,779 | €31,633 | +€17,854 | +130% |
| Amounts payable within one year | 42/48 | €13,779 | €31,608 | +€17,830 | +129% |
| Financial debts | 43 | €1,222 | €3,876 | +€2,654 | +217% |
| Credit institutions | 430/8 | €1,222 | €3,876 | +€2,654 | +217% |
| Trade debts | 44 | €10,980 | €15,572 | +€4,591 | +41.8% |
| Suppliers | 440/4 | €10,980 | €15,572 | +€4,591 | +41.8% |
| Taxes, remuneration and social security | 45 | €1,000 | €1,000 | = | 0.0% |
| Taxes | 450/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €576 | €11,160 | +€10,584 | +1,837% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €2,262 | +€2,052 | +979% |
| Other operating charges | 640/8 | €705 | €760 | +€55 | +7.8% |
| Gross operating margin | 9900 | -€20,409 | €5,743 | +€26,153 | |
| Operating profit (loss) | 9901 | -€21,324 | €2,722 | +€24,046 | |
| Financial income | 75/76B | €29 | €22 | -€7 | -24.5% |
| Recurring financial income | 75 | €29 | €22 | -€7 | -24.5% |
| Financial charges | 65/66B | €547 | €1,011 | +€464 | +84.9% |
| Recurring financial charges | 65 | €547 | €1,011 | +€464 | +84.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,841 | €1,733 | +€23,574 | |
| Income taxes | 67/77 | €5 | €0 | -€5 | -100% |
| Profit (loss) for the period | 9904 | -€21,847 | €1,733 | +€23,580 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,847 | €1,733 | +€23,580 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.