SAUBIS: what changed
Two fiscal 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.
SAUBIS
Largest movements
- Tangible fixed assets -€14,113
down €14,113 (-2.0%), from €711,806 to €697,694
- Current investments +€11,806
up €11,806 (+689.0%), from €1,713 to €13,519
- Other debts +€9,726
up €9,726 (+1.8%), from €540,844 to €550,570
- Write-downs -€9,200
down €9,200, from €7,250 to -€1,950
- Gross operating margin +€2,827
up €2,827 (+6.2%), from €45,798 to €48,626
- Other operating charges +€577
up €577 (+4.1%), from €14,098 to €14,675
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €715,660 | €719,210 | +€3,550 | +0.5% |
| Fixed assets | 21/28 | €711,806 | €697,694 | -€14,113 | -2.0% |
| Tangible fixed assets | 22/27 | €711,806 | €697,694 | -€14,113 | -2.0% |
| Land and buildings | 22 | €711,806 | €697,694 | -€14,113 | -2.0% |
| Current assets | 29/58 | €3,854 | €21,516 | +€17,663 | +458.3% |
| Current investments | 50/53 | €1,713 | €13,519 | +€11,806 | +689.0% |
| Cash at bank and in hand | 54/58 | €2,140 | €7,997 | +€5,857 | +273.6% |
| Total equity and liabilities | 10/49 | €715,660 | €719,210 | +€3,550 | +0.5% |
| Equity | 10/15 | €135,026 | €131,503 | -€3,523 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,426 | €112,903 | -€3,523 | -3.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €77,273 | €72,122 | -€5,152 | -6.7% |
| Distributable reserves | 133 | €37,293 | €38,921 | +€1,628 | +4.4% |
| Provisions and deferred taxes | 16 | €39,790 | €37,137 | -€2,653 | -6.7% |
| Deferred taxes | 168 | €39,790 | €37,137 | -€2,653 | -6.7% |
| Amounts payable | 17/49 | €540,844 | €550,570 | +€9,726 | +1.8% |
| Amounts payable within one year | 42/48 | €540,844 | €550,570 | +€9,726 | +1.8% |
| Other amounts payable | 47/48 | €540,844 | €550,570 | +€9,726 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,527 | €37,725 | +€198 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,250 | -€1,950 | -€9,200 | |
| Other operating charges | 640/8 | €14,098 | €14,675 | +€577 | +4.1% |
| Gross operating margin | 9900 | €45,798 | €48,626 | +€2,827 | +6.2% |
| Operating profit (loss) | 9901 | -€13,077 | -€1,825 | +€11,252 | +86.0% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €4,363 | €4,357 | -€6 | -0.1% |
| Recurring financial charges | 65 | €4,363 | €4,357 | -€6 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,440 | -€6,173 | +€11,267 | +64.6% |
| Transfer from deferred taxes | 780 | €2,653 | €2,653 | = | 0.0% |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | -€14,788 | -€3,523 | +€11,265 | +76.2% |
| Transfer from tax-exempt reserves | 789 | €5,152 | €5,152 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,636 | €1,628 | +€11,265 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.