WITSEL Sabine SPRL: what changed
WITSEL Sabine SPRL
Largest movements
- Deferred charges and accrued income +€1,624
up €1,624 (+36.0%), from €4,507 to €6,131
- Tangible fixed assets -€613
down €613 (-24.1%), from €2,543 to €1,930
- Receivables within one year +€371
up €371 (+6.8%), from €5,446 to €5,817
- Cash +€350
up €350 (+66.9%), from €524 to €874
mainly Net result for the year (+€4,799) and Accrued charges and deferred income (+€1,983)
- Trade debts -€4,831
down €4,831 (-71.8%), from €6,726 to €1,894
- Profit (loss) carried forward +€4,799
up €4,799 (+31.5%), from -€15,240 to -€10,442
- Accrued charges and deferred income +€1,983
up €1,983, from €0 to €1,983
- Tax, wage and social debts -€217
down €217 (-36.2%), from €600 to €383
- Gross operating margin +€1,612
up €1,612 (+32.3%), from €4,984 to €6,596
- Financial charges -€347
down €347 (-36.2%), from €959 to €612
- Other operating charges -€240
down €240 (-37.5%), from €640 to €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,070 | €14,803 | +€1,733 | +13.3% |
| Fixed assets | 21/28 | €2,593 | €1,980 | -€613 | -23.6% |
| Tangible fixed assets | 22/27 | €2,543 | €1,930 | -€613 | -24.1% |
| Furniture and vehicles | 24 | €2,543 | €1,930 | -€613 | -24.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €10,477 | €12,823 | +€2,345 | +22.4% |
| Amounts receivable within one year | 40/41 | €5,446 | €5,817 | +€371 | +6.8% |
| Other amounts receivable | 41 | €5,446 | €5,817 | +€371 | +6.8% |
| Cash at bank and in hand | 54/58 | €524 | €874 | +€350 | +66.9% |
| Deferred charges and accrued income | 490/1 | €4,507 | €6,131 | +€1,624 | +36.0% |
| Total equity and liabilities | 10/49 | €13,070 | €14,803 | +€1,733 | +13.3% |
| Equity | 10/15 | €5,745 | €10,543 | +€4,799 | +83.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,785 | €14,785 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,925 | €12,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,240 | -€10,442 | +€4,799 | +31.5% |
| Amounts payable | 17/49 | €7,325 | €4,259 | -€3,066 | -41.9% |
| Amounts payable within one year | 42/48 | €7,325 | €2,277 | -€5,049 | -68.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,726 | €1,894 | -€4,831 | -71.8% |
| Suppliers | 440/4 | €6,726 | €1,894 | -€4,831 | -71.8% |
| Taxes, remuneration and social security | 45 | €600 | €383 | -€217 | -36.2% |
| Taxes | 450/3 | €600 | €383 | -€217 | -36.2% |
| Accrued charges and deferred income | 492/3 | €0 | €1,983 | +€1,983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | €613 | +€31 | +5.4% |
| Other operating charges | 640/8 | €640 | €400 | -€240 | -37.5% |
| Gross operating margin | 9900 | €4,984 | €6,596 | +€1,612 | +32.3% |
| Operating profit (loss) | 9901 | €3,763 | €5,584 | +€1,821 | +48.4% |
| Financial income | 75/76B | €0 | €1 | +€0 | +111% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +111% |
| Financial charges | 65/66B | €959 | €612 | -€347 | -36.2% |
| Recurring financial charges | 65 | €959 | €612 | -€347 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €2,805 | €4,972 | +€2,168 | +77.3% |
| Income taxes | 67/77 | €207 | €173 | -€33 | -16.1% |
| Profit (loss) for the period | 9904 | €2,598 | €4,799 | +€2,201 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,598 | €4,799 | +€2,201 | +84.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.