305SATORI: 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.
305SATORI
Largest movements
- Cash +€30,632
up €30,632 (+23.8%), from €128,641 to €159,273
mainly Receivables within one year (+€21,574) and Net result for the year (+€10,218)
- Receivables within one year -€21,574
down €21,574 (-56.5%), from €38,188 to €16,613
of which Other amounts receivable: -€18,871
- Reserves +€10,218
up €10,218 (+6.9%), from €147,885 to €158,103
- Tax, wage and social debts -€3,192
down €3,192 (-100%), from €3,192 to €0
- Advances received -€2,535
down €2,535 (-27.1%), from €9,350 to €6,815
- Trade debts +€2,298
up €2,298 (+626%), from €367 to €2,665
- Gross operating margin -€20,158
down €20,158 (-52.4%), from €38,488 to €18,330
- Write-downs -€2,600
down €2,600 (-100%), from €2,600 to €0
- Taxes -€2,357
down €2,357 (-35.3%), from €6,679 to €4,322
- Depreciation -€541
down €541 (-15.5%), from €3,487 to €2,945
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.
Derived cash bridge
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 | €174,533 | €181,913 | +€7,380 | +4.2% |
| Fixed assets | 21/28 | €7,705 | €6,026 | -€1,678 | -21.8% |
| Tangible fixed assets | 22/27 | €7,705 | €6,026 | -€1,678 | -21.8% |
| Land and buildings | 22 | €796 | €137 | -€659 | -82.8% |
| Plant, machinery and equipment | 23 | €5,530 | €4,855 | -€675 | -12.2% |
| Furniture and vehicles | 24 | €1,379 | €1,034 | -€345 | -25.0% |
| Current assets | 29/58 | €166,829 | €175,887 | +€9,058 | +5.4% |
| Amounts receivable within one year | 40/41 | €38,188 | €16,613 | -€21,574 | -56.5% |
| Trade receivables | 40 | €8,685 | €5,981 | -€2,704 | -31.1% |
| Other amounts receivable | 41 | €29,503 | €10,632 | -€18,871 | -64.0% |
| Cash at bank and in hand | 54/58 | €128,641 | €159,273 | +€30,632 | +23.8% |
| Total equity and liabilities | 10/49 | €174,533 | €181,913 | +€7,380 | +4.2% |
| Equity | 10/15 | €154,705 | €164,923 | +€10,218 | +6.6% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Reserves | 13 | €147,885 | €158,103 | +€10,218 | +6.9% |
| Distributable reserves | 133 | €147,885 | €158,103 | +€10,218 | +6.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €19,829 | €16,990 | -€2,838 | -14.3% |
| Amounts payable within one year | 42/48 | €18,987 | €16,119 | -€2,869 | -15.1% |
| Trade debts | 44 | €367 | €2,665 | +€2,298 | +626% |
| Suppliers | 440/4 | €367 | €2,665 | +€2,298 | +626% |
| Advances received on contracts in progress | 46 | €9,350 | €6,815 | -€2,535 | -27.1% |
| Taxes, remuneration and social security | 45 | €3,192 | €0 | -€3,192 | -100% |
| Taxes | 450/3 | €3,192 | €0 | -€3,192 | -100% |
| Other amounts payable | 47/48 | €6,078 | €6,638 | +€561 | +9.2% |
| Accrued charges and deferred income | 492/3 | €842 | €872 | +€30 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,487 | €2,945 | -€541 | -15.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,600 | €0 | -€2,600 | -100% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €38,488 | €18,330 | -€20,158 | -52.4% |
| Operating profit (loss) | 9901 | €31,896 | €14,865 | -€17,031 | -53.4% |
| Financial income | 75/76B | €0 | €63 | +€63 | |
| Recurring financial income | 75 | €0 | €63 | +€63 | |
| Financial charges | 65/66B | €321 | €388 | +€66 | +20.6% |
| Recurring financial charges | 65 | €321 | €388 | +€66 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €31,575 | €14,540 | -€17,034 | -53.9% |
| Income taxes | 67/77 | €6,679 | €4,322 | -€2,357 | -35.3% |
| Profit (loss) for the period | 9904 | €24,896 | €10,218 | -€14,677 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,896 | €10,218 | -€14,677 | -59.0% |
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 17 October 2026 via checked.be.