SANABRIEN: 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.
SANABRIEN
Largest movements
- Tangible fixed assets -€11,701
down €11,701 (-55.2%), from €21,199 to €9,498
of which Furniture and vehicles: -€11,664
- Cash +€11,391
up €11,391 (+24.2%), from €46,978 to €58,369
mainly Depreciation (+€11,702) and Net result for the year (+€3,231)
- Receivables within one year +€1,192
up €1,192 (+31.3%), from €3,803 to €4,995
- Reserves +€3,230
up €3,230 (+6.1%), from €52,800 to €56,030
- Tax, wage and social debts -€2,521
down €2,521 (-70.4%), from €3,583 to €1,062
- Trade debts +€2,178
new in 2025: €2,178
- Accrued charges and deferred income -€1,078
down €1,078 (-17.2%), from €6,281 to €5,203
- Gross operating margin -€6,056
down €6,056 (-24.9%), from €24,339 to €18,283
- Taxes -€1,655
down €1,655 (-50.0%), from €3,310 to €1,655
- Other operating charges +€322
up €322 (+24.8%), from €1,298 to €1,620
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.
Cash bridge derived
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 | €83,557 | €85,049 | +€1,492 | +1.8% |
| Fixed assets | 21/28 | €21,199 | €9,498 | -€11,701 | -55.2% |
| Tangible fixed assets | 22/27 | €21,199 | €9,498 | -€11,701 | -55.2% |
| Plant, machinery and equipment | 23 | €122 | €85 | -€37 | -30.3% |
| Furniture and vehicles | 24 | €21,077 | €9,413 | -€11,664 | -55.3% |
| Current assets | 29/58 | €62,358 | €75,551 | +€13,193 | +21.2% |
| Amounts receivable within one year | 40/41 | €3,803 | €4,995 | +€1,192 | +31.3% |
| Other amounts receivable | 41 | €3,803 | €4,995 | +€1,192 | +31.3% |
| Cash at bank and in hand | 54/58 | €46,978 | €58,369 | +€11,391 | +24.2% |
| Deferred charges and accrued income | 490/1 | €11,577 | €12,187 | +€610 | +5.3% |
| Total equity and liabilities | 10/49 | €83,557 | €85,049 | +€1,492 | +1.8% |
| Equity | 10/15 | €73,375 | €76,606 | +€3,231 | +4.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €52,800 | €56,030 | +€3,230 | +6.1% |
| Distributable reserves | 133 | €52,800 | €56,030 | +€3,230 | +6.1% |
| Profit (loss) carried forward | 14 | €19,575 | €19,576 | +€1 | 0.0% |
| Amounts payable | 17/49 | €10,182 | €8,443 | -€1,739 | -17.1% |
| Amounts payable within one year | 42/48 | €3,901 | €3,240 | -€661 | -16.9% |
| Trade debts | 44 | - | €2,178 | +€2,178 | |
| Suppliers | 440/4 | - | €2,178 | +€2,178 | |
| Taxes, remuneration and social security | 45 | €3,583 | €1,062 | -€2,521 | -70.4% |
| Taxes | 450/3 | €3,583 | €1,062 | -€2,521 | -70.4% |
| Other amounts payable | 47/48 | €318 | - | -€318 | |
| Accrued charges and deferred income | 492/3 | €6,281 | €5,203 | -€1,078 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,714 | €11,702 | -€12 | -0.1% |
| Other operating charges | 640/8 | €1,298 | €1,620 | +€322 | +24.8% |
| Gross operating margin | 9900 | €24,339 | €18,283 | -€6,056 | -24.9% |
| Operating profit (loss) | 9901 | €11,327 | €4,961 | -€6,366 | -56.2% |
| Financial charges | 65/66B | €74 | €75 | +€1 | +1.4% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €11,253 | €4,886 | -€6,367 | -56.6% |
| Income taxes | 67/77 | €3,310 | €1,655 | -€1,655 | -50.0% |
| Profit (loss) for the period | 9904 | €7,943 | €3,231 | -€4,712 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,943 | €3,231 | -€4,712 | -59.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.