LE SARANI: 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.
LE SARANI
Largest movements
- Cash +€60,025
up €60,025, from €0 to €60,025
mainly Net result for the year (+€43,300) and Investment in fixed assets (net) (+€22,430)
- Tangible fixed assets -€22,430
down €22,430 (-100%), from €22,430 to €0
of which Furniture and vehicles: -€14,750
- Receivables within one year +€1,128
new in 2025: €1,128
- Profit (loss) carried forward +€43,300
up €43,300 (+1,291%), from €3,353 to €46,653
- Other debts -€6,574
down €6,574 (-91.0%), from €7,222 to €648
- Tax, wage and social debts +€5,902
up €5,902 (+358%), from €1,650 to €7,552
- Short-term financial debts -€1,804
no longer reported in 2025 (was €1,804)
- Current portion of long-term debt -€1,764
no longer reported in 2025 (was €1,764)
- Gross operating margin +€45,738
up €45,738 (+397%), from €11,519 to €57,258
- Depreciation -€9,474
no longer reported in 2025 (was €9,474)
- Taxes +€7,552
new in 2025: €7,552
- Other operating charges +€1,369
up €1,369 (+38.5%), from €3,558 to €4,927
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 | €22,430 | €61,153 | +€38,723 | +173% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €22,430 | €0 | -€22,430 | -100% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €22,430 | €0 | -€22,430 | -100% |
| Plant, machinery and equipment | 23 | €5,689 | €0 | -€5,689 | -100% |
| Furniture and vehicles | 24 | €14,750 | €0 | -€14,750 | -100% |
| Other tangible fixed assets | 26 | €1,991 | €0 | -€1,991 | -100% |
| Current assets | 29/58 | €0 | €61,153 | +€61,153 | |
| Amounts receivable within one year | 40/41 | - | €1,128 | +€1,128 | |
| Other amounts receivable | 41 | - | €1,128 | +€1,128 | |
| Cash at bank and in hand | 54/58 | €0 | €60,025 | +€60,025 | |
| Total equity and liabilities | 10/49 | €22,430 | €61,153 | +€38,723 | +173% |
| Equity | 10/15 | €9,653 | €52,953 | +€43,300 | +449% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,353 | €46,653 | +€43,300 | +1,291% |
| Amounts payable | 17/49 | €12,777 | €8,200 | -€4,577 | -35.8% |
| Amounts payable after more than one year | 17 | €302 | - | -€302 | |
| Financial debts | 170/4 | €302 | - | -€302 | |
| Amounts payable within one year | 42/48 | €12,475 | €8,200 | -€4,275 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €1,764 | - | -€1,764 | |
| Financial debts | 43 | €1,804 | - | -€1,804 | |
| Credit institutions | 430/8 | €1,804 | - | -€1,804 | |
| Trade debts | 44 | €35 | €0 | -€35 | -100% |
| Suppliers | 440/4 | €35 | €0 | -€35 | -100% |
| Taxes, remuneration and social security | 45 | €1,650 | €7,552 | +€5,902 | +358% |
| Taxes | 450/3 | €1,650 | €7,552 | +€5,902 | +358% |
| Other amounts payable | 47/48 | €7,222 | €648 | -€6,574 | -91.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,474 | - | -€9,474 | |
| Other operating charges | 640/8 | €3,558 | €4,927 | +€1,369 | +38.5% |
| Gross operating margin | 9900 | €11,519 | €57,258 | +€45,738 | +397% |
| Operating profit (loss) | 9901 | -€1,514 | €52,330 | +€53,844 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,127 | €1,478 | +€352 | +31.2% |
| Recurring financial charges | 65 | €1,127 | €1,478 | +€352 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,640 | €50,852 | +€53,492 | |
| Income taxes | 67/77 | - | €7,552 | +€7,552 | |
| Profit (loss) for the period | 9904 | -€2,640 | €43,300 | +€45,940 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,640 | €43,300 | +€45,940 |
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 23 October 2026 via checked.be.