HOLDING SACCOMANDO: 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.
HOLDING SACCOMANDO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€42,300
up €42,300 (+28.0%), from €151,050 to €193,350
- Current portion of long-term debt -€37,575
no longer reported in 2026 (was €37,575)
- Gross operating margin +€1,812
up €1,812 (+95.4%), from -€1,900 to -€88
- Financial charges -€1,208
down €1,208 (-68.4%), from €1,765 to €557
- Other operating charges -€424
down €424 (-51.8%), from €818 to €394
- Financial income -€62
no longer reported in 2026 (was €62)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €487,616 | €491,302 | +€3,686 | +0.8% |
| Fixed assets | 21/28 | €484,731 | €484,731 | = | 0.0% |
| Financial fixed assets | 28 | €484,731 | €484,731 | = | 0.0% |
| Current assets | 29/58 | €2,885 | €6,570 | +€3,686 | +128% |
| Amounts receivable within one year | 40/41 | €1,057 | €1,057 | = | 0.0% |
| Other amounts receivable | 41 | €1,057 | €1,057 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,827 | €5,513 | +€3,686 | +202% |
| Total equity and liabilities | 10/49 | €487,616 | €491,302 | +€3,686 | +0.8% |
| Equity | 10/15 | €298,991 | €297,952 | -€1,039 | -0.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €273,991 | €272,952 | -€1,039 | -0.4% |
| Amounts payable | 17/49 | €188,625 | €193,350 | +€4,725 | +2.5% |
| Amounts payable within one year | 42/48 | €188,625 | €193,350 | +€4,725 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €37,575 | - | -€37,575 | |
| Other amounts payable | 47/48 | €151,050 | €193,350 | +€42,300 | +28.0% |
| Other operating charges | 640/8 | €818 | €394 | -€424 | -51.8% |
| Gross operating margin | 9900 | -€1,900 | -€88 | +€1,812 | +95.4% |
| Operating profit (loss) | 9901 | -€2,718 | -€481 | +€2,236 | +82.3% |
| Financial income | 75/76B | €62 | - | -€62 | |
| Recurring financial income | 75 | €62 | - | -€62 | |
| Financial charges | 65/66B | €1,765 | €557 | -€1,208 | -68.4% |
| Recurring financial charges | 65 | €1,765 | €557 | -€1,208 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,420 | -€1,039 | +€3,381 | +76.5% |
| Profit (loss) for the period | 9904 | -€4,420 | -€1,039 | +€3,381 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,420 | -€1,039 | +€3,381 | +76.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.