SABU NYUMAN: 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.
SABU NYUMAN
Largest movements
- Receivables within one year +€15,371
up €15,371 (+136%), from €11,282 to €26,654
of which Other amounts receivable: +€12,492
- Cash -€2,231
down €2,231 (-89.4%), from €2,496 to €265
mainly Receivables within one year (-€15,371) and Investment in fixed assets (net) (-€2,743)
- Tangible fixed assets +€1,228
up €1,228 (+28.2%), from €4,360 to €5,588
- Profit (loss) carried forward +€6,766
up €6,766 (+139%), from €4,883 to €11,649
- Tax, wage and social debts +€5,352
up €5,352 (+64.1%), from €8,353 to €13,705
- Trade debts +€5,106
up €5,106 (+653%), from €781 to €5,887
- Other debts -€2,564
no longer reported in 2025 (was €2,564)
- Gross operating margin +€14,544
up €14,544 (+213%), from €6,819 to €21,363
- Other operating charges +€6,597
new in 2025: €6,597
- Taxes +€5,422
up €5,422 (+300%), from €1,807 to €7,229
- Depreciation +€1,383
up €1,383 (+1,049%), from €132 to €1,515
- Financial income +€848
up €848 (+2,027%), from €42 to €890
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 | €18,581 | €33,241 | +€14,660 | +78.9% |
| Fixed assets | 21/28 | €4,360 | €5,588 | +€1,228 | +28.2% |
| Tangible fixed assets | 22/27 | €4,360 | €5,588 | +€1,228 | +28.2% |
| Furniture and vehicles | 24 | €4,360 | €5,588 | +€1,228 | +28.2% |
| Current assets | 29/58 | €14,221 | €27,653 | +€13,432 | +94.4% |
| Amounts receivable within one year | 40/41 | €11,282 | €26,654 | +€15,371 | +136% |
| Trade receivables | 40 | €11,282 | €14,162 | +€2,879 | +25.5% |
| Other amounts receivable | 41 | - | €12,492 | +€12,492 | |
| Cash at bank and in hand | 54/58 | €2,496 | €265 | -€2,231 | -89.4% |
| Deferred charges and accrued income | 490/1 | €443 | €734 | +€291 | +65.8% |
| Total equity and liabilities | 10/49 | €18,581 | €33,241 | +€14,660 | +78.9% |
| Equity | 10/15 | €6,883 | €13,649 | +€6,766 | +98.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,883 | €11,649 | +€6,766 | +139% |
| Amounts payable | 17/49 | €11,698 | €19,592 | +€7,893 | +67.5% |
| Amounts payable within one year | 42/48 | €11,698 | €19,592 | +€7,893 | +67.5% |
| Trade debts | 44 | €781 | €5,887 | +€5,106 | +653% |
| Suppliers | 440/4 | €781 | €5,887 | +€5,106 | +653% |
| Taxes, remuneration and social security | 45 | €8,353 | €13,705 | +€5,352 | +64.1% |
| Taxes | 450/3 | €8,353 | €13,705 | +€5,352 | +64.1% |
| Other amounts payable | 47/48 | €2,564 | - | -€2,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | €1,515 | +€1,383 | +1,049% |
| Other operating charges | 640/8 | - | €6,597 | +€6,597 | |
| Gross operating margin | 9900 | €6,819 | €21,363 | +€14,544 | +213% |
| Operating profit (loss) | 9901 | €6,687 | €13,252 | +€6,564 | +98.2% |
| Financial income | 75/76B | €42 | €890 | +€848 | +2,027% |
| Recurring financial income | 75 | €42 | €890 | +€848 | +2,027% |
| Financial charges | 65/66B | €40 | €147 | +€107 | +271% |
| Recurring financial charges | 65 | €40 | €147 | +€107 | +271% |
| Profit (loss) for the period before taxes | 9903 | €6,690 | €13,995 | +€7,305 | +109% |
| Income taxes | 67/77 | €1,807 | €7,229 | +€5,422 | +300% |
| Profit (loss) for the period | 9904 | €4,883 | €6,766 | +€1,883 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,883 | €6,766 | +€1,883 | +38.6% |
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 26 October 2026 via checked.be.