SAZABIAS: 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.
SAZABIAS
Largest movements
- Receivables within one year -€948
down €948 (-97.5%), from €971 to €24
- Cash +€325
up €325 (+18.5%), from €1,758 to €2,084
mainly Tax, wage and social debts (+€2,158) and Trade debts (+€1,246)
- Profit (loss) carried forward -€4,026
down €4,026, from €799 to -€3,228
- Tax, wage and social debts +€2,158
up €2,158 (+548%), from €394 to €2,552
- Trade debts +€1,246
up €1,246 (+232%), from €537 to €1,783
- Gross operating margin -€2,502
down €2,502, from €789 to -€1,713
- Other operating charges +€2,036
new in 2023: €2,036
- Taxes +€122
new in 2023: €122
- Financial charges -€21
down €21 (-11.8%), from €176 to €155
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,730 | €2,108 | -€622 | -22.8% |
| Current assets | 29/58 | €2,730 | €2,108 | -€622 | -22.8% |
| Amounts receivable within one year | 40/41 | €971 | €24 | -€948 | -97.5% |
| Other amounts receivable | 41 | €971 | €24 | -€948 | -97.5% |
| Cash at bank and in hand | 54/58 | €1,758 | €2,084 | +€325 | +18.5% |
| Total equity and liabilities | 10/49 | €2,730 | €2,108 | -€622 | -22.8% |
| Equity | 10/15 | €1,799 | -€2,228 | -€4,026 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €799 | -€3,228 | -€4,026 | |
| Amounts payable | 17/49 | €931 | €4,336 | +€3,404 | +366% |
| Amounts payable within one year | 42/48 | €931 | €4,336 | +€3,404 | +366% |
| Trade debts | 44 | €537 | €1,783 | +€1,246 | +232% |
| Suppliers | 440/4 | €537 | €1,783 | +€1,246 | +232% |
| Taxes, remuneration and social security | 45 | €394 | €2,552 | +€2,158 | +548% |
| Taxes | 450/3 | €394 | €2,552 | +€2,158 | +548% |
| Other operating charges | 640/8 | - | €2,036 | +€2,036 | |
| Gross operating margin | 9900 | €789 | -€1,713 | -€2,502 | |
| Operating profit (loss) | 9901 | €789 | -€3,749 | -€4,538 | |
| Financial charges | 65/66B | €176 | €155 | -€21 | -11.8% |
| Recurring financial charges | 65 | €176 | €155 | -€21 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €613 | -€3,904 | -€4,517 | |
| Income taxes | 67/77 | - | €122 | +€122 | |
| Profit (loss) for the period | 9904 | €613 | -€4,026 | -€4,640 | |
| Profit (loss) for the period to be appropriated | 9905 | €613 | -€4,026 | -€4,640 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.