SBASYVA: 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.
SBASYVA
Largest movements
- Tangible fixed assets +€41,588
up €41,588 (+3325.4%), from €1,251 to €42,838
- Receivables within one year -€7,419
down €7,419 (-34.9%), from €21,257 to €13,838
of which Other amounts receivable: -€9,195
- Cash +€4,164
up €4,164 (+3.4%), from €122,279 to €126,443
mainly Other debts (+€67,996) and Net result for the year (+€19,142)
- Deferred charges and accrued income +€4,052
up €4,052 (+1657.6%), from €244 to €4,296
- Other debts +€67,996
new in 2025: €67,996
- Reserves -€48,854
down €48,854 (-33.9%), from €144,111 to €95,258
of which Distributable reserves: -€48,854
- Debts after one year +€13,268
new in 2025: €13,268
- Current portion of long-term debt +€4,165
new in 2025: €4,165
- Tax, wage and social debts +€3,201
up €3,201 (+362.6%), from €883 to €4,084
- Gross operating margin +€18,030
up €18,030 (+111.8%), from €16,127 to €34,156
- Taxes +€8,276
up €8,276 (+1664.0%), from €497 to €8,774
- Staff costs +€2,273
up €2,273 (+86.8%), from €2,618 to €4,891
- Depreciation +€699
up €699 (+96.0%), from €728 to €1,427
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 | €145,031 | €187,416 | +€42,385 | +29.2% |
| Fixed assets | 21/28 | €1,251 | €42,838 | +€41,588 | +3325.4% |
| Tangible fixed assets | 22/27 | €1,251 | €42,838 | +€41,588 | +3325.4% |
| Furniture and vehicles | 24 | €1,251 | €42,838 | +€41,588 | +3325.4% |
| Current assets | 29/58 | €143,780 | €144,578 | +€797 | +0.6% |
| Amounts receivable within one year | 40/41 | €21,257 | €13,838 | -€7,419 | -34.9% |
| Trade receivables | 40 | €4,718 | €6,495 | +€1,776 | +37.7% |
| Other amounts receivable | 41 | €16,538 | €7,343 | -€9,195 | -55.6% |
| Cash at bank and in hand | 54/58 | €122,279 | €126,443 | +€4,164 | +3.4% |
| Deferred charges and accrued income | 490/1 | €244 | €4,296 | +€4,052 | +1657.6% |
| Total equity and liabilities | 10/49 | €145,031 | €187,416 | +€42,385 | +29.2% |
| Equity | 10/15 | €144,148 | €95,294 | -€48,854 | -33.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €144,111 | €95,258 | -€48,854 | -33.9% |
| 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 | €4,350 | €4,350 | = | 0.0% |
| Distributable reserves | 133 | €137,901 | €89,048 | -€48,854 | -35.4% |
| Profit (loss) carried forward | 14 | -€6,163 | -€6,163 | = | 0.0% |
| Amounts payable | 17/49 | €883 | €92,122 | +€91,239 | +10333.7% |
| Amounts payable after more than one year | 17 | - | €13,268 | +€13,268 | |
| Financial debts | 170/4 | - | €13,268 | +€13,268 | |
| Amounts payable within one year | 42/48 | €883 | €78,342 | +€77,459 | +8772.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,165 | +€4,165 | |
| Trade debts | 44 | - | €2,096 | +€2,096 | |
| Suppliers | 440/4 | - | €2,096 | +€2,096 | |
| Taxes, remuneration and social security | 45 | €883 | €4,084 | +€3,201 | +362.6% |
| Taxes | 450/3 | €883 | €4,084 | +€3,201 | +362.6% |
| Other amounts payable | 47/48 | - | €67,996 | +€67,996 | |
| Accrued charges and deferred income | 492/3 | - | €512 | +€512 | |
| Remuneration, social security and pensions | 62 | €2,618 | €4,891 | +€2,273 | +86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €728 | €1,427 | +€699 | +96.0% |
| Other operating charges | 640/8 | €396 | €725 | +€329 | +83.2% |
| Gross operating margin | 9900 | €16,127 | €34,156 | +€18,030 | +111.8% |
| Operating profit (loss) | 9901 | €12,384 | €27,113 | +€14,729 | +118.9% |
| Financial income | 75/76B | €1,533 | €1,221 | -€311 | -20.3% |
| Recurring financial income | 75 | €1,533 | €1,221 | -€311 | -20.3% |
| Financial charges | 65/66B | €173 | €419 | +€246 | +142.6% |
| Recurring financial charges | 65 | €173 | €419 | +€246 | +142.6% |
| Profit (loss) for the period before taxes | 9903 | €13,745 | €27,916 | +€14,171 | +103.1% |
| Income taxes | 67/77 | €497 | €8,774 | +€8,276 | +1664.0% |
| Profit (loss) for the period | 9904 | €13,247 | €19,142 | +€5,895 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,247 | €19,142 | +€5,895 | +44.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.