SARA GOBBI: 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.
SARA GOBBI
Largest movements
- Cash +€11,899
up €11,899 (+111%), from €10,734 to €22,633
mainly Net result for the year (+€60,503) and Receivables within one year (+€11,345)
- Receivables within one year -€11,345
down €11,345 (-17.9%), from €63,248 to €51,903
of which Other amounts receivable: -€11,975
- Tangible fixed assets +€8,704
up €8,704 (+249%), from €3,489 to €12,193
of which Furniture and vehicles: +€5,693
- Trade debts +€5,686
up €5,686 (+141%), from €4,022 to €9,708
- Tax, wage and social debts +€4,262
up €4,262 (+78.9%), from €5,403 to €9,665
- Profit (loss) carried forward -€1,546
no longer reported in 2025 (was €1,546)
- Financial income -€1,167
no longer reported in 2025 (was €1,167)
- Depreciation +€908
up €908 (+238%), from €381 to €1,289
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 | €77,471 | €86,729 | +€9,258 | +11.9% |
| Fixed assets | 21/28 | €3,489 | €12,193 | +€8,704 | +249% |
| Tangible fixed assets | 22/27 | €3,489 | €12,193 | +€8,704 | +249% |
| Furniture and vehicles | 24 | €2,158 | €7,850 | +€5,693 | +264% |
| Other tangible fixed assets | 26 | €1,331 | €4,342 | +€3,011 | +226% |
| Current assets | 29/58 | €73,982 | €74,536 | +€554 | +0.7% |
| Amounts receivable within one year | 40/41 | €63,248 | €51,903 | -€11,345 | -17.9% |
| Trade receivables | 40 | €49,706 | €50,336 | +€630 | +1.3% |
| Other amounts receivable | 41 | €13,542 | €1,567 | -€11,975 | -88.4% |
| Cash at bank and in hand | 54/58 | €10,734 | €22,633 | +€11,899 | +111% |
| Total equity and liabilities | 10/49 | €77,471 | €86,729 | +€9,258 | +11.9% |
| Equity | 10/15 | €4,046 | €2,500 | -€1,546 | -38.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,546 | - | -€1,546 | |
| Amounts payable | 17/49 | €73,425 | €84,229 | +€10,804 | +14.7% |
| Amounts payable within one year | 42/48 | €73,425 | €84,229 | +€10,804 | +14.7% |
| Trade debts | 44 | €4,022 | €9,708 | +€5,686 | +141% |
| Suppliers | 440/4 | €4,022 | €9,708 | +€5,686 | +141% |
| Taxes, remuneration and social security | 45 | €5,403 | €9,665 | +€4,262 | +78.9% |
| Taxes | 450/3 | €5,403 | €9,665 | +€4,262 | +78.9% |
| Other amounts payable | 47/48 | €64,000 | €64,856 | +€856 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €381 | €1,289 | +€908 | +238% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €79,528 | €78,896 | -€632 | -0.8% |
| Operating profit (loss) | 9901 | €78,759 | €77,208 | -€1,552 | -2.0% |
| Financial income | 75/76B | €1,167 | - | -€1,167 | |
| Recurring financial income | 75 | €1,167 | - | -€1,167 | |
| Financial charges | 65/66B | €391 | €442 | +€51 | +13.1% |
| Recurring financial charges | 65 | €391 | €442 | +€51 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €79,536 | €76,766 | -€2,770 | -3.5% |
| Income taxes | 67/77 | €17,029 | €16,262 | -€766 | -4.5% |
| Profit (loss) for the period | 9904 | €62,507 | €60,503 | -€2,004 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,507 | €60,503 | -€2,004 | -3.2% |
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 27 October 2026 via checked.be.