CHEZ SARA: 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.
CHEZ SARA
Largest movements
- Receivables within one year +€174
up €174 (+43.1%), from €403 to €577
- Profit (loss) carried forward -€15,001
down €15,001 (-114%), from -€13,114 to -€28,115
- Tax, wage and social debts +€13,475
up €13,475 (+1,068%), from €1,262 to €14,737
- Trade debts +€1,700
up €1,700 (+13.8%), from €12,304 to €14,004
- Taxes +€13,475
new in 2025: €13,475
- Turnover -€1,774
no longer reported in 2025 (was €1,774)
- Gross operating margin -€1,325
down €1,325 (-872%), from -€152 to -€1,477
- Other operating charges -€1,197
down €1,197 (-96.0%), from €1,247 to €50
- Purchases and services -€450
down €450 (-23.3%), from €1,926 to €1,477
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 | €452 | €625 | +€174 | +38.5% |
| Current assets | 29/58 | €452 | €625 | +€174 | +38.5% |
| Amounts receivable within one year | 40/41 | €403 | €577 | +€174 | +43.1% |
| Other amounts receivable | 41 | €403 | €577 | +€174 | +43.1% |
| Cash at bank and in hand | 54/58 | €49 | €49 | = | 0.0% |
| Total equity and liabilities | 10/49 | €452 | €625 | +€174 | +38.5% |
| Equity | 10/15 | -€13,114 | -€28,115 | -€15,001 | -114% |
| Profit (loss) carried forward | 14 | -€13,114 | -€28,115 | -€15,001 | -114% |
| Amounts payable | 17/49 | €13,566 | €28,741 | +€15,175 | +112% |
| Amounts payable within one year | 42/48 | €13,566 | €28,741 | +€15,175 | +112% |
| Trade debts | 44 | €12,304 | €14,004 | +€1,700 | +13.8% |
| Suppliers | 440/4 | €12,304 | €14,004 | +€1,700 | +13.8% |
| Taxes, remuneration and social security | 45 | €1,262 | €14,737 | +€13,475 | +1,068% |
| Taxes | 450/3 | €1,262 | €14,737 | +€13,475 | +1,068% |
| Turnover | 70 | €1,774 | - | -€1,774 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,926 | €1,477 | -€450 | -23.3% |
| Other operating charges | 640/8 | €1,247 | €50 | -€1,197 | -96.0% |
| Gross operating margin | 9900 | -€152 | -€1,477 | -€1,325 | -872% |
| Operating profit (loss) | 9901 | -€1,399 | -€1,527 | -€128 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,399 | -€1,527 | -€128 | -9.1% |
| Income taxes | 67/77 | - | €13,475 | +€13,475 | |
| Profit (loss) for the period | 9904 | -€1,399 | -€15,001 | -€13,602 | -973% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,399 | -€15,001 | -€13,602 | -973% |
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 14 October 2026 via checked.be.