DC SARAH: what changed
What changed
DC SARAH
NACE 96.910, Personal service activities
filed annual accounts (NBB)
Net result for the year
-€10,256
2023 · -€44,398+€34,141
Equity
€4,306
2023 · €14,562-€10,256
Cash
€22,730
2023 · €13,205+€9,525
Balance sheet total
€197,733
2023 · €205,339-€7,606
Largest movements
Assets
- Receivables within one year -€14,180
down €14,180 (-7.8%), from €181,807 to €167,627
- Cash +€9,525
up €9,525 (+72.1%), from €13,205 to €22,730
mainly Receivables within one year (+€14,180) and Tax, wage and social debts (+€12,607)
- Tangible fixed assets -€2,952
down €2,952 (-33.0%), from €8,947 to €5,996
of which Other tangible fixed assets: -€2,789
Equity and liabilities
- Tax, wage and social debts +€12,607
up €12,607 (+9.0%), from €140,003 to €152,610
- Trade debts -€11,224
down €11,224 (-25.3%), from €44,413 to €33,188
- Profit (loss) carried forward -€10,256
down €10,256 (-178%), from -€5,768 to -€16,024
Income statement
- Gross operating margin +€105,906
up €105,906 (+10.0%), from €1.1m to €1.2m
- Staff costs +€67,117
up €67,117 (+6.1%), from €1.1m to €1.2m
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€44,398
Gross operating margin
+€105,906
Staff costs
-€67,117
Depreciation
+€482
Other operating charges
+€530
Financial income
+€18
Financial charges
-€1,300
Taxes
-€4,377
Result 2024
-€10,256
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,757
Investment
-€1,499
Financing
+€1,268
Cash 2023
€13,205
From operations (derived)
+€9,757
Net result for the year
-€10,256
Depreciation
+€4,451
Receivables within one year
+€14,180
Trade debts
-€11,224
Tax, wage and social debts
+€12,607
Investment (derived)
-€1,499
Investment in fixed assets (net)
-€1,499
Financing
+€1,268
Short-term financial debts
+€1,268
Cash 2024
€22,730
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,339 | €197,733 | -€7,606 | -3.7% |
| Fixed assets | 21/28 | €10,327 | €7,376 | -€2,952 | -28.6% |
| Tangible fixed assets | 22/27 | €8,947 | €5,996 | -€2,952 | -33.0% |
| Plant, machinery and equipment | 23 | €693 | €1,596 | +€903 | +130% |
| Furniture and vehicles | 24 | €2,293 | €1,227 | -€1,065 | -46.5% |
| Other tangible fixed assets | 26 | €5,962 | €3,172 | -€2,789 | -46.8% |
| Financial fixed assets | 28 | €1,380 | €1,380 | = | 0.0% |
| Current assets | 29/58 | €195,012 | €190,357 | -€4,655 | -2.4% |
| Amounts receivable within one year | 40/41 | €181,807 | €167,627 | -€14,180 | -7.8% |
| Other amounts receivable | 41 | €181,807 | €167,627 | -€14,180 | -7.8% |
| Cash at bank and in hand | 54/58 | €13,205 | €22,730 | +€9,525 | +72.1% |
| Total equity and liabilities | 10/49 | €205,339 | €197,733 | -€7,606 | -3.7% |
| Equity | 10/15 | €14,562 | €4,306 | -€10,256 | -70.4% |
| Contributions | 10/11 | €18,470 | €18,470 | = | 0.0% |
| Capital | 10 | €18,470 | €18,470 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €130 | €130 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,768 | -€16,024 | -€10,256 | -178% |
| Amounts payable | 17/49 | €190,777 | €193,428 | +€2,650 | +1.4% |
| Amounts payable within one year | 42/48 | €190,777 | €193,428 | +€2,650 | +1.4% |
| Financial debts | 43 | €6,361 | €7,629 | +€1,268 | +19.9% |
| Credit institutions | 430/8 | €6,361 | €7,629 | +€1,268 | +19.9% |
| Trade debts | 44 | €44,413 | €33,188 | -€11,224 | -25.3% |
| Suppliers | 440/4 | €44,413 | €33,188 | -€11,224 | -25.3% |
| Taxes, remuneration and social security | 45 | €140,003 | €152,610 | +€12,607 | +9.0% |
| Remuneration and social security | 454/9 | €140,003 | €152,610 | +€12,607 | +9.0% |
| Remuneration, social security and pensions | 62 | €1,097,711 | €1,164,829 | +€67,117 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,933 | €4,451 | -€482 | -9.8% |
| Other operating charges | 640/8 | €2,487 | €1,957 | -€530 | -21.3% |
| Gross operating margin | 9900 | €1,061,947 | €1,167,853 | +€105,906 | +10.0% |
| Operating profit (loss) | 9901 | -€43,184 | -€3,384 | +€39,801 | +92.2% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €1,213 | €2,514 | +€1,300 | +107% |
| Recurring financial charges | 65 | €1,213 | €2,514 | +€1,300 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€44,398 | -€5,879 | +€38,518 | +86.8% |
| Income taxes | 67/77 | - | €4,377 | +€4,377 | |
| Profit (loss) for the period | 9904 | -€44,398 | -€10,256 | +€34,141 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,398 | -€10,256 | +€34,141 | +76.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.