SAUBAVAR: 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.
SAUBAVAR
Largest movements
- Cash -€827
down €827 (-40.6%), from €2,036 to €1,210
mainly Net result for the year (-€3,892)
- Profit (loss) carried forward -€3,892
down €3,892 (-84.2%), from -€4,621 to -€8,513
- Other debts +€3,000
up €3,000 (+22.7%), from €13,188 to €16,188
- Gross operating margin -€2,259
down €2,259 (-686.6%), from -€329 to -€2,588
- Financial charges +€97
up €97 (+103.6%), from €93 to €190
- Other operating charges -€85
down €85 (-7.1%), from €1,199 to €1,114
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 | €53,672 | €52,845 | -€827 | -1.5% |
| Fixed assets | 21/28 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Land and buildings | 22 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €53,672 | €52,845 | -€827 | -1.5% |
| Amounts receivable within one year | 40/41 | €51,636 | €51,636 | = | 0.0% |
| Other amounts receivable | 41 | €51,636 | €51,636 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,036 | €1,210 | -€827 | -40.6% |
| Total equity and liabilities | 10/49 | €53,672 | €52,845 | -€827 | -1.5% |
| Equity | 10/15 | €40,484 | €36,592 | -€3,892 | -9.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,513 | €26,513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21 | €21 | = | 0.0% |
| Legal reserve | 130 | €21 | €21 | = | 0.0% |
| Distributable reserves | 133 | €26,492 | €26,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,621 | -€8,513 | -€3,892 | -84.2% |
| Amounts payable | 17/49 | €13,188 | €16,253 | +€3,066 | +23.2% |
| Amounts payable within one year | 42/48 | €13,188 | €16,253 | +€3,066 | +23.2% |
| Taxes, remuneration and social security | 45 | - | €66 | +€66 | |
| Remuneration and social security | 454/9 | - | €66 | +€66 | |
| Other amounts payable | 47/48 | €13,188 | €16,188 | +€3,000 | +22.7% |
| Other operating charges | 640/8 | €1,199 | €1,114 | -€85 | -7.1% |
| Gross operating margin | 9900 | -€329 | -€2,588 | -€2,259 | -686.6% |
| Operating profit (loss) | 9901 | -€1,528 | -€3,702 | -€2,174 | -142.2% |
| Financial charges | 65/66B | €93 | €190 | +€97 | +103.6% |
| Recurring financial charges | 65 | €93 | €190 | +€97 | +103.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,622 | -€3,892 | -€2,271 | -140.0% |
| Profit (loss) for the period | 9904 | -€1,622 | -€3,892 | -€2,271 | -140.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,622 | -€3,892 | -€2,271 | -140.0% |
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 12 October 2026 via checked.be.