SARIBI: 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.
SARIBI
Largest movements
- Cash -€37,759
down €37,759 (-45.2%), from €83,547 to €45,788
mainly Other debts (-€43,285) and Debts after one year (-€13,627)
- Tangible fixed assets -€9,441
down €9,441 (-3.0%), from €310,679 to €301,238
of which Land and buildings: -€8,542
- Other debts -€43,285
down €43,285 (-90.9%), from €47,640 to €4,356
- Debts after one year -€13,627
down €13,627 (-23.2%), from €58,625 to €44,999
- Reserves +€11,649
up €11,649 (+4.5%), from €257,052 to €268,700
- Trade debts +€5,166
up €5,166 (+247%), from €2,095 to €7,261
- Accrued charges and deferred income -€5,105
down €5,105 (-71.1%), from €7,183 to €2,078
- Gross operating margin +€8,304
up €8,304 (+28.7%), from €28,943 to €37,247
- Taxes +€2,442
up €2,442 (+56.5%), from €4,321 to €6,762
- Financial charges -€1,784
down €1,784 (-21.3%), from €8,366 to €6,582
- Other operating charges -€1,376
down €1,376 (-45.3%), from €3,036 to €1,660
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 | €422,121 | €373,923 | -€48,198 | -11.4% |
| Fixed assets | 21/28 | €310,906 | €301,465 | -€9,441 | -3.0% |
| Tangible fixed assets | 22/27 | €310,679 | €301,238 | -€9,441 | -3.0% |
| Land and buildings | 22 | €306,124 | €297,582 | -€8,542 | -2.8% |
| Plant, machinery and equipment | 23 | €4,207 | €3,656 | -€551 | -13.1% |
| Furniture and vehicles | 24 | €349 | €0 | -€349 | -100% |
| Financial fixed assets | 28 | €227 | €227 | = | 0.0% |
| Current assets | 29/58 | €111,214 | €72,458 | -€38,757 | -34.8% |
| Amounts receivable within one year | 40/41 | €25,915 | €24,849 | -€1,066 | -4.1% |
| Trade receivables | 40 | €25,236 | €24,169 | -€1,066 | -4.2% |
| Other amounts receivable | 41 | €679 | €679 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,547 | €45,788 | -€37,759 | -45.2% |
| Deferred charges and accrued income | 490/1 | €1,753 | €1,821 | +€68 | +3.9% |
| Total equity and liabilities | 10/49 | €422,121 | €373,923 | -€48,198 | -11.4% |
| Equity | 10/15 | €275,644 | €287,292 | +€11,649 | +4.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €257,052 | €268,700 | +€11,649 | +4.5% |
| Distributable reserves | 133 | €257,052 | €268,700 | +€11,649 | +4.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €146,477 | €86,631 | -€59,846 | -40.9% |
| Amounts payable after more than one year | 17 | €58,625 | €44,999 | -€13,627 | -23.2% |
| Financial debts | 170/4 | €58,625 | €44,999 | -€13,627 | -23.2% |
| Amounts payable within one year | 42/48 | €80,669 | €39,554 | -€41,115 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €13,179 | €13,627 | +€448 | +3.4% |
| Trade debts | 44 | €2,095 | €7,261 | +€5,166 | +247% |
| Suppliers | 440/4 | €2,095 | €7,261 | +€5,166 | +247% |
| Taxes, remuneration and social security | 45 | €17,755 | €14,311 | -€3,444 | -19.4% |
| Taxes | 450/3 | €13,387 | €9,232 | -€4,155 | -31.0% |
| Remuneration and social security | 454/9 | €4,368 | €5,079 | +€711 | +16.3% |
| Other amounts payable | 47/48 | €47,640 | €4,356 | -€43,285 | -90.9% |
| Accrued charges and deferred income | 492/3 | €7,183 | €2,078 | -€5,105 | -71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,673 | €9,441 | -€232 | -2.4% |
| Other operating charges | 640/8 | €3,036 | €1,660 | -€1,376 | -45.3% |
| Non-recurring operating charges | 66A | €126 | €0 | -€126 | -100% |
| Gross operating margin | 9900 | €28,943 | €37,247 | +€8,304 | +28.7% |
| Operating profit (loss) | 9901 | €16,108 | €26,146 | +€10,038 | +62.3% |
| Financial income | 75/76B | €155 | €513 | +€358 | +230% |
| Recurring financial income | 75 | €155 | €513 | +€358 | +230% |
| Financial charges | 65/66B | €8,366 | €6,582 | -€1,784 | -21.3% |
| Recurring financial charges | 65 | €8,366 | €6,582 | -€1,784 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €7,897 | €20,077 | +€12,180 | +154% |
| Income taxes | 67/77 | €4,321 | €6,762 | +€2,442 | +56.5% |
| Profit (loss) for the period | 9904 | €3,576 | €13,315 | +€9,738 | +272% |
| Profit (loss) for the period to be appropriated | 9905 | €3,576 | €13,315 | +€9,738 | +272% |
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 17 October 2026 via checked.be.