Il Sarto: 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.
Il Sarto
Largest movements
- Cash +€3,866
up €3,866 (+33.7%), from €11,457 to €15,323
mainly Net result for the year (+€15,379) and Depreciation (+€4,336)
- Tangible fixed assets -€3,754
down €3,754 (-33.0%), from €11,385 to €7,631
- Receivables within one year +€1,449
up €1,449 (+56.5%), from €2,567 to €4,016
- Profit (loss) carried forward +€15,379
up €15,379 (+30.1%), from -€51,139 to -€35,760
- Other debts -€13,560
down €13,560 (-39.2%), from €34,605 to €21,045
- Gross operating margin +€6,944
up €6,944 (+46.9%), from €14,796 to €21,741
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 | €25,408 | €26,969 | +€1,561 | +6.1% |
| Fixed assets | 21/28 | €11,385 | €7,631 | -€3,754 | -33.0% |
| Tangible fixed assets | 22/27 | €11,385 | €7,631 | -€3,754 | -33.0% |
| Furniture and vehicles | 24 | €11,385 | €7,631 | -€3,754 | -33.0% |
| Current assets | 29/58 | €14,023 | €19,338 | +€5,315 | +37.9% |
| Amounts receivable within one year | 40/41 | €2,567 | €4,016 | +€1,449 | +56.5% |
| Trade receivables | 40 | €2,567 | €4,016 | +€1,449 | +56.5% |
| Cash at bank and in hand | 54/58 | €11,457 | €15,323 | +€3,866 | +33.7% |
| Total equity and liabilities | 10/49 | €25,408 | €26,969 | +€1,561 | +6.1% |
| Equity | 10/15 | -€10,039 | €5,340 | +€15,379 | |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €10,100 | €10,100 | = | 0.0% |
| Distributable reserves | 133 | €10,100 | €10,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,139 | -€35,760 | +€15,379 | +30.1% |
| Amounts payable | 17/49 | €35,447 | €21,630 | -€13,818 | -39.0% |
| Amounts payable within one year | 42/48 | €35,447 | €21,630 | -€13,818 | -39.0% |
| Trade debts | 44 | €255 | €236 | -€19 | -7.5% |
| Suppliers | 440/4 | €255 | €236 | -€19 | -7.5% |
| Taxes, remuneration and social security | 45 | €587 | €349 | -€239 | -40.6% |
| Taxes | 450/3 | €587 | €349 | -€239 | -40.6% |
| Other amounts payable | 47/48 | €34,605 | €21,045 | -€13,560 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,302 | €4,336 | +€34 | +0.8% |
| Other operating charges | 640/8 | €1,721 | €1,846 | +€125 | +7.3% |
| Gross operating margin | 9900 | €14,796 | €21,741 | +€6,944 | +46.9% |
| Operating profit (loss) | 9901 | €8,774 | €15,559 | +€6,785 | +77.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €66 | €40 | -€25 | -38.5% |
| Recurring financial charges | 65 | €66 | €40 | -€25 | -38.5% |
| Non-recurring financial charges | 66B | €66 | €40 | -€25 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €8,708 | €15,518 | +€6,810 | +78.2% |
| Income taxes | 67/77 | €179 | €140 | -€39 | -22.1% |
| Profit (loss) for the period | 9904 | €8,529 | €15,379 | +€6,850 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,529 | €15,379 | +€6,850 | +80.3% |
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 26 October 2026 via checked.be.