SARBRA 1750: 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.
SARBRA 1750
Largest movements
- Cash +€588,597
up €588,597 (+961%), from €61,242 to €649,838
mainly Depreciation (+€462,544) and Net result for the year (+€149,747)
- Tangible fixed assets -€462,544
down €462,544 (-88.5%), from €522,587 to €60,043
of which Furniture and vehicles: -€408,333
- Receivables within one year -€112,946
down €112,946 (-20.0%), from €565,829 to €452,882
of which Trade receivables: -€109,877
- Current portion of long-term debt -€175,665
no longer reported in 2025 (was €175,665)
- Profit (loss) carried forward +€149,747
up €149,747 (+26.9%), from €557,611 to €707,358
- Tax, wage and social debts +€38,944
up €38,944 (+221%), from €17,644 to €56,587
- Turnover +€271,770
up €271,770 (+48.4%), from €561,435 to €833,205
- Services and other goods +€157,014
up €157,014 (+2,979%), from €5,270 to €162,284
- Depreciation -€82,047
down €82,047 (-15.1%), from €544,590 to €462,544
- Taxes +€53,744
up €53,744 (+2,986%), from €1,800 to €55,544
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 | €1,149,658 | €1,162,764 | +€13,107 | +1.1% |
| Fixed assets | 21/28 | €522,587 | €60,043 | -€462,544 | -88.5% |
| Tangible fixed assets | 22/27 | €522,587 | €60,043 | -€462,544 | -88.5% |
| Plant, machinery and equipment | 23 | €114,254 | €60,043 | -€54,210 | -47.4% |
| Furniture and vehicles | 24 | €408,333 | - | -€408,333 | |
| Current assets | 29/58 | €627,070 | €1,102,721 | +€475,650 | +75.9% |
| Amounts receivable within one year | 40/41 | €565,829 | €452,882 | -€112,946 | -20.0% |
| Trade receivables | 40 | €562,753 | €452,876 | -€109,877 | -19.5% |
| Other amounts receivable | 41 | €3,075 | €6 | -€3,069 | -99.8% |
| Cash at bank and in hand | 54/58 | €61,242 | €649,838 | +€588,597 | +961% |
| Total equity and liabilities | 10/49 | €1,149,658 | €1,162,764 | +€13,107 | +1.1% |
| Equity | 10/15 | €954,111 | €1,103,858 | +€149,747 | +15.7% |
| Contributions | 10/11 | €296,500 | €296,500 | = | 0.0% |
| Capital | 10 | €296,500 | €296,500 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Uncalled capital | 101 | €703,500 | €703,500 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €557,611 | €707,358 | +€149,747 | +26.9% |
| Amounts payable | 17/49 | €195,547 | €58,906 | -€136,640 | -69.9% |
| Amounts payable within one year | 42/48 | €195,547 | €58,906 | -€136,640 | -69.9% |
| Current portion of amounts payable after more than one year | 42 | €175,665 | - | -€175,665 | |
| Trade debts | 44 | €2,238 | €2,319 | +€81 | +3.6% |
| Suppliers | 440/4 | €2,238 | €2,319 | +€81 | +3.6% |
| Taxes, remuneration and social security | 45 | €17,644 | €56,587 | +€38,944 | +221% |
| Taxes | 450/3 | €17,644 | €56,587 | +€38,944 | +221% |
| Operating income | 70/76A | €561,435 | €833,205 | +€271,770 | +48.4% |
| Turnover | 70 | €561,435 | €833,205 | +€271,770 | +48.4% |
| Operating charges | 60/66A | €550,828 | €625,827 | +€74,998 | +13.6% |
| Services and other goods | 61 | €5,270 | €162,284 | +€157,014 | +2,979% |
| Remuneration, social security and pensions | 62 | €968 | €998 | +€31 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544,590 | €462,544 | -€82,047 | -15.1% |
| Operating profit (loss) | 9901 | €10,607 | €207,379 | +€196,772 | +1,855% |
| Financial charges | 65/66B | €5,691 | €2,087 | -€3,604 | -63.3% |
| Recurring financial charges | 65 | €5,691 | €2,087 | -€3,604 | -63.3% |
| Debt charges | 650 | €5,067 | €1,350 | -€3,716 | -73.4% |
| Other financial charges | 652/9 | €625 | €737 | +€112 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €4,916 | €205,292 | +€200,376 | +4,076% |
| Income taxes | 67/77 | €1,800 | €55,544 | +€53,744 | +2,986% |
| Taxes | 670/3 | €1,800 | €55,544 | +€53,744 | +2,986% |
| Profit (loss) for the period | 9904 | €3,116 | €149,747 | +€146,631 | +4,706% |
| Profit (loss) for the period to be appropriated | 9905 | €3,116 | €149,747 | +€146,631 | +4,706% |
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 30 October 2026 via checked.be.