SABRUMA: 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.
SABRUMA
Largest movements
- Tangible fixed assets +€23,479
up €23,479 (+3.1%), from €764,549 to €788,028
of which Plant, machinery and equipment: +€39,616
- Cash -€12,392
down €12,392 (-9.0%), from €138,449 to €126,057
mainly Investment in fixed assets (net) (-€59,780) and Contributions, distributions and other (-€50,000)
- Debts after one year -€34,845
down €34,845 (-19.4%), from €179,563 to €144,719
- Profit (loss) carried forward +€29,787
up €29,787 (+5.2%), from €577,011 to €606,798
- Other debts +€19,372
up €19,372 (+60.9%), from €31,812 to €51,184
- Tax, wage and social debts +€16,578
up €16,578 (+87.5%), from €18,955 to €35,533
of which Remuneration and social security: +€12,839
- Current portion of long-term debt -€13,817
down €13,817 (-25.0%), from €55,375 to €41,558
- Gross operating margin +€95,422
up €95,422 (+41.4%), from €230,716 to €326,137
- Staff costs +€68,568
up €68,568 (+81.3%), from €84,386 to €152,954
- Depreciation +€11,956
up €11,956 (+49.1%), from €24,346 to €36,302
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.
Cash bridge derived
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 | €923,682 | €939,239 | +€15,558 | +1.7% |
| Fixed assets | 21/28 | €765,308 | €788,786 | +€23,479 | +3.1% |
| Tangible fixed assets | 22/27 | €764,549 | €788,028 | +€23,479 | +3.1% |
| Land and buildings | 22 | €650,991 | €650,991 | = | 0.0% |
| Plant, machinery and equipment | 23 | €70,176 | €109,791 | +€39,616 | +56.5% |
| Furniture and vehicles | 24 | €43,382 | €27,245 | -€16,137 | -37.2% |
| Financial fixed assets | 28 | €758 | €758 | = | 0.0% |
| Current assets | 29/58 | €158,374 | €150,453 | -€7,921 | -5.0% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,479 | €21,396 | +€7,918 | +58.7% |
| Trade receivables | 40 | €7,379 | €11,399 | +€4,020 | +54.5% |
| Other amounts receivable | 41 | €6,099 | €9,997 | +€3,898 | +63.9% |
| Cash at bank and in hand | 54/58 | €138,449 | €126,057 | -€12,392 | -9.0% |
| Deferred charges and accrued income | 490/1 | €3,447 | - | -€3,447 | |
| Total equity and liabilities | 10/49 | €923,682 | €939,239 | +€15,558 | +1.7% |
| Equity | 10/15 | €611,150 | €640,937 | +€29,787 | +4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €15,547 | €15,547 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,547 | €15,547 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,687 | €13,687 | = | 0.0% |
| Profit (loss) carried forward | 14 | €577,011 | €606,798 | +€29,787 | +5.2% |
| Amounts payable | 17/49 | €312,532 | €298,302 | -€14,229 | -4.6% |
| Amounts payable after more than one year | 17 | €179,563 | €144,719 | -€34,845 | -19.4% |
| Financial debts | 170/4 | €179,563 | €144,719 | -€34,845 | -19.4% |
| Amounts payable within one year | 42/48 | €131,906 | €153,584 | +€21,678 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €55,375 | €41,558 | -€13,817 | -25.0% |
| Trade debts | 44 | €25,764 | €25,309 | -€455 | -1.8% |
| Suppliers | 440/4 | €25,764 | €25,309 | -€455 | -1.8% |
| Taxes, remuneration and social security | 45 | €18,955 | €35,533 | +€16,578 | +87.5% |
| Taxes | 450/3 | €11,261 | €15,000 | +€3,739 | +33.2% |
| Remuneration and social security | 454/9 | €7,694 | €20,533 | +€12,839 | +166.9% |
| Other amounts payable | 47/48 | €31,812 | €51,184 | +€19,372 | +60.9% |
| Accrued charges and deferred income | 492/3 | €1,062 | - | -€1,062 | |
| Remuneration, social security and pensions | 62 | €84,386 | €152,954 | +€68,568 | +81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,346 | €36,302 | +€11,956 | +49.1% |
| Other operating charges | 640/8 | €25,994 | €27,719 | +€1,726 | +6.6% |
| Gross operating margin | 9900 | €230,716 | €326,137 | +€95,422 | +41.4% |
| Operating profit (loss) | 9901 | €95,991 | €109,163 | +€13,172 | +13.7% |
| Financial income | 75/76B | €205 | €513 | +€308 | +150.6% |
| Recurring financial income | 75 | €205 | €513 | +€308 | +150.6% |
| Financial charges | 65/66B | €10,102 | €8,613 | -€1,489 | -14.7% |
| Recurring financial charges | 65 | €10,102 | €8,613 | -€1,489 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €86,094 | €101,062 | +€14,969 | +17.4% |
| Income taxes | 67/77 | €21,403 | €21,276 | -€128 | -0.6% |
| Profit (loss) for the period | 9904 | €64,691 | €79,787 | +€15,096 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,691 | €79,787 | +€15,096 | +23.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.