SACRE-DOBBELS: 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.
SACRE-DOBBELS
Largest movements
- Cash +€4,412
up €4,412 (+322%), from €1,372 to €5,785
mainly Depreciation (+€3,519) and Net result for the year (+€2,832)
- Tangible fixed assets -€3,519
down €3,519 (-43.9%), from €8,018 to €4,499
- Receivables within one year -€1,718
down €1,718 (-47.0%), from €3,660 to €1,941
of which Trade receivables: -€1,295
- Stocks and contracts +€1,165
up €1,165 (+7.2%), from €16,096 to €17,261
- Deferred charges and accrued income +€480
new in 2025: €480
- Other debts -€4,170
down €4,170 (-28.8%), from €14,461 to €10,291
- Profit (loss) carried forward +€2,832
up €2,832 (+8.5%), from -€33,265 to -€30,432
- Tax, wage and social debts +€1,121
new in 2025: €1,121
- Trade debts +€936
up €936 (+66.2%), from €1,415 to €2,351
- Gross operating margin +€7,722
up €7,722 (+4,154%), from €186 to €7,908
- Taxes +€830
new in 2025: €830
- Depreciation -€87
down €87 (-2.4%), from €3,606 to €3,519
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 | €29,146 | €29,966 | +€820 | +2.8% |
| Fixed assets | 21/28 | €8,018 | €4,499 | -€3,519 | -43.9% |
| Tangible fixed assets | 22/27 | €8,018 | €4,499 | -€3,519 | -43.9% |
| Plant, machinery and equipment | 23 | €8,018 | €4,499 | -€3,519 | -43.9% |
| Current assets | 29/58 | €21,128 | €25,467 | +€4,339 | +20.5% |
| Stocks and contracts in progress | 3 | €16,096 | €17,261 | +€1,165 | +7.2% |
| Stocks | 30/36 | €16,096 | €17,261 | +€1,165 | +7.2% |
| Amounts receivable within one year | 40/41 | €3,660 | €1,941 | -€1,718 | -47.0% |
| Trade receivables | 40 | €3,116 | €1,821 | -€1,295 | -41.6% |
| Other amounts receivable | 41 | €543 | €120 | -€423 | -77.9% |
| Cash at bank and in hand | 54/58 | €1,372 | €5,785 | +€4,412 | +322% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €29,146 | €29,966 | +€820 | +2.8% |
| Equity | 10/15 | €13,270 | €16,102 | +€2,832 | +21.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,334 | €40,334 | = | 0.0% |
| Distributable reserves | 133 | €40,334 | €40,334 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,265 | -€30,432 | +€2,832 | +8.5% |
| Amounts payable | 17/49 | €15,876 | €13,864 | -€2,012 | -12.7% |
| Amounts payable within one year | 42/48 | €15,876 | €13,864 | -€2,012 | -12.7% |
| Financial debts | 43 | - | €101 | +€101 | |
| Credit institutions | 430/8 | - | €101 | +€101 | |
| Trade debts | 44 | €1,415 | €2,351 | +€936 | +66.2% |
| Suppliers | 440/4 | €1,415 | €2,351 | +€936 | +66.2% |
| Taxes, remuneration and social security | 45 | - | €1,121 | +€1,121 | |
| Taxes | 450/3 | - | €1,121 | +€1,121 | |
| Other amounts payable | 47/48 | €14,461 | €10,291 | -€4,170 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,606 | €3,519 | -€87 | -2.4% |
| Other operating charges | 640/8 | €516 | €478 | -€38 | -7.3% |
| Gross operating margin | 9900 | €186 | €7,908 | +€7,722 | +4,154% |
| Operating profit (loss) | 9901 | -€3,936 | €3,911 | +€7,847 | |
| Financial income | 75/76B | €55 | €2 | -€53 | -96.2% |
| Recurring financial income | 75 | €55 | €2 | -€53 | -96.2% |
| Financial charges | 65/66B | €182 | €250 | +€69 | +37.9% |
| Recurring financial charges | 65 | €182 | €250 | +€69 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,063 | €3,662 | +€7,725 | |
| Income taxes | 67/77 | - | €830 | +€830 | |
| Profit (loss) for the period | 9904 | -€4,063 | €2,832 | +€6,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,063 | €2,832 | +€6,895 |
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.