SARABANDO: 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.
SARABANDO
Largest movements
- Cash +€15,663
up €15,663 (+335%), from €4,670 to €20,332
mainly Net result for the year (+€24,306) and Receivables within one year (+€5,616)
- Receivables within one year -€5,616
down €5,616 (-22.5%), from €24,907 to €19,291
of which Trade receivables: -€13,449
- Tangible fixed assets +€3,121
up €3,121 (+492%), from €634 to €3,755
of which Furniture and vehicles: +€3,348
- Reserves +€24,305
up €24,305 (+51.3%), from €47,400 to €71,705
- Other debts -€14,509
no longer reported in 2025 (was €14,509)
- Short-term financial debts +€2,235
up €2,235 (+35.9%), from €6,221 to €8,456
- Debts after one year +€2,151
new in 2025: €2,151
- Tax, wage and social debts -€1,746
down €1,746 (-53.0%), from €3,296 to €1,550
- Gross operating margin +€7,876
up €7,876 (+25.9%), from €30,382 to €38,258
- Taxes +€2,848
up €2,848 (+37.8%), from €7,541 to €10,390
- Other operating charges +€1,132
up €1,132 (+162%), from €700 to €1,832
- Financial charges +€493
up €493 (+59.1%), from €835 to €1,328
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 | €79,257 | €92,567 | +€13,310 | +16.8% |
| Fixed assets | 21/28 | €714 | €3,835 | +€3,121 | +437% |
| Tangible fixed assets | 22/27 | €634 | €3,755 | +€3,121 | +492% |
| Plant, machinery and equipment | 23 | €634 | €407 | -€227 | -35.9% |
| Furniture and vehicles | 24 | - | €3,348 | +€3,348 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €78,543 | €88,732 | +€10,189 | +13.0% |
| Amounts receivable after more than one year | 29 | €48,500 | €48,500 | = | 0.0% |
| Other amounts receivable | 291 | €48,500 | €48,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,907 | €19,291 | -€5,616 | -22.5% |
| Trade receivables | 40 | €24,503 | €11,053 | -€13,449 | -54.9% |
| Other amounts receivable | 41 | €404 | €8,238 | +€7,833 | +1,937% |
| Cash at bank and in hand | 54/58 | €4,670 | €20,332 | +€15,663 | +335% |
| Deferred charges and accrued income | 490/1 | €467 | €609 | +€142 | +30.4% |
| Total equity and liabilities | 10/49 | €79,257 | €92,567 | +€13,310 | +16.8% |
| Equity | 10/15 | €52,011 | €76,317 | +€24,306 | +46.7% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €47,400 | €71,705 | +€24,305 | +51.3% |
| Distributable reserves | 133 | €47,400 | €71,705 | +€24,305 | +51.3% |
| Profit (loss) carried forward | 14 | €111 | €112 | +€1 | +0.6% |
| Amounts payable | 17/49 | €27,246 | €16,250 | -€10,996 | -40.4% |
| Amounts payable after more than one year | 17 | - | €2,151 | +€2,151 | |
| Financial debts | 170/4 | - | €2,151 | +€2,151 | |
| Amounts payable within one year | 42/48 | €27,246 | €14,099 | -€13,147 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,109 | +€1,109 | |
| Financial debts | 43 | €6,221 | €8,456 | +€2,235 | +35.9% |
| Credit institutions | 430/8 | €6,221 | €8,456 | +€2,235 | +35.9% |
| Trade debts | 44 | €3,220 | €2,984 | -€236 | -7.3% |
| Suppliers | 440/4 | €3,220 | €2,984 | -€236 | -7.3% |
| Taxes, remuneration and social security | 45 | €3,296 | €1,550 | -€1,746 | -53.0% |
| Taxes | 450/3 | €3,296 | €1,550 | -€1,746 | -53.0% |
| Other amounts payable | 47/48 | €14,509 | - | -€14,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | €403 | +€176 | +77.3% |
| Other operating charges | 640/8 | €700 | €1,832 | +€1,132 | +162% |
| Gross operating margin | 9900 | €30,382 | €38,258 | +€7,876 | +25.9% |
| Operating profit (loss) | 9901 | €29,455 | €36,023 | +€6,568 | +22.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3,700% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3,700% |
| Financial charges | 65/66B | €835 | €1,328 | +€493 | +59.1% |
| Recurring financial charges | 65 | €835 | €1,328 | +€493 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €28,620 | €34,695 | +€6,075 | +21.2% |
| Income taxes | 67/77 | €7,541 | €10,390 | +€2,848 | +37.8% |
| Profit (loss) for the period | 9904 | €21,078 | €24,306 | +€3,227 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,078 | €24,306 | +€3,227 | +15.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.