SABS COSLIDE: 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.
SABS COSLIDE
Largest movements
- Cash -€9,971
down €9,971 (-30.2%), from €33,040 to €23,069
mainly Other debts (-€5,810) and Trade debts (-€5,258)
- Receivables within one year -€2,013
down €2,013 (-16.5%), from €12,179 to €10,167
of which Other amounts receivable: -€1,140
- Other debts -€5,810
down €5,810 (-48.4%), from €12,000 to €6,190
- Trade debts -€5,258
down €5,258 (-62.2%), from €8,451 to €3,194
- Gross operating margin -€8,103
down €8,103 (-31.4%), from €25,836 to €17,732
- Staff costs +€5,535
up €5,535 (+4,989%), from €111 to €5,646
- Other operating charges +€2,539
up €2,539 (+97.9%), from €2,593 to €5,132
- Taxes -€1,103
down €1,103 (-43.7%), from €2,525 to €1,422
- Financial charges +€810
up €810 (+326%), from €248 to €1,058
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 | €68,619 | €56,600 | -€12,019 | -17.5% |
| Fixed assets | 21/28 | €900 | €1,257 | +€357 | +39.7% |
| Tangible fixed assets | 22/27 | €900 | €756 | -€144 | -16.0% |
| Furniture and vehicles | 24 | €900 | €756 | -€144 | -16.0% |
| Financial fixed assets | 28 | - | €501 | +€501 | |
| Current assets | 29/58 | €67,719 | €55,343 | -€12,376 | -18.3% |
| Stocks and contracts in progress | 3 | €22,500 | €22,000 | -€500 | -2.2% |
| Stocks | 30/36 | €22,500 | €22,000 | -€500 | -2.2% |
| Amounts receivable within one year | 40/41 | €12,179 | €10,167 | -€2,013 | -16.5% |
| Trade receivables | 40 | €872 | €0 | -€872 | -100% |
| Other amounts receivable | 41 | €11,307 | €10,167 | -€1,140 | -10.1% |
| Cash at bank and in hand | 54/58 | €33,040 | €23,069 | -€9,971 | -30.2% |
| Deferred charges and accrued income | 490/1 | - | €108 | +€108 | |
| Total equity and liabilities | 10/49 | €68,619 | €56,600 | -€12,019 | -17.5% |
| Equity | 10/15 | €36,041 | €35,759 | -€282 | -0.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,991 | €34,709 | -€282 | -0.8% |
| Amounts payable | 17/49 | €32,578 | €20,840 | -€11,738 | -36.0% |
| Amounts payable within one year | 42/48 | €32,578 | €20,840 | -€11,738 | -36.0% |
| Trade debts | 44 | €8,451 | €3,194 | -€5,258 | -62.2% |
| Suppliers | 440/4 | €8,451 | €3,194 | -€5,258 | -62.2% |
| Taxes, remuneration and social security | 45 | €12,127 | €11,456 | -€670 | -5.5% |
| Taxes | 450/3 | €12,127 | €10,603 | -€1,524 | -12.6% |
| Remuneration and social security | 454/9 | - | €854 | +€854 | |
| Other amounts payable | 47/48 | €12,000 | €6,190 | -€5,810 | -48.4% |
| Non-recurring operating income | 76A | - | €10,600 | +€10,600 | |
| Remuneration, social security and pensions | 62 | €111 | €5,646 | +€5,535 | +4,989% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €1,243 | +€343 | +38.1% |
| Other operating charges | 640/8 | €2,593 | €5,132 | +€2,539 | +97.9% |
| Non-recurring operating charges | 66A | - | €3,514 | +€3,514 | |
| Gross operating margin | 9900 | €25,836 | €17,732 | -€8,103 | -31.4% |
| Operating profit (loss) | 9901 | €22,232 | €2,197 | -€20,035 | -90.1% |
| Financial income | 75/76B | €201 | €2 | -€199 | -98.9% |
| Recurring financial income | 75 | €201 | €2 | -€199 | -98.9% |
| Financial charges | 65/66B | €248 | €1,058 | +€810 | +326% |
| Recurring financial charges | 65 | €248 | €1,058 | +€810 | +326% |
| Profit (loss) for the period before taxes | 9903 | €22,184 | €1,141 | -€21,044 | -94.9% |
| Income taxes | 67/77 | €2,525 | €1,422 | -€1,103 | -43.7% |
| Profit (loss) for the period | 9904 | €19,659 | -€282 | -€19,941 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,659 | -€282 | -€19,941 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.