LES SARRASINS: 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.
LES SARRASINS
Largest movements
- Cash +€2,285
up €2,285 (+169%), from €1,352 to €3,637
mainly Other debts (+€5,000) and Accrued charges and deferred income (+€369)
- Other debts +€5,000
up €5,000 (+10.0%), from €50,000 to €55,000
- Gross operating margin -€63,588
down €63,588 (-95.9%), from €66,318 to €2,730
- Turnover -€63,573
down €63,573 (-95.2%), from €66,791 to €3,218
- Taxes -€1,403
no longer reported in 2025 (was €1,403)
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 | €159,631 | €162,886 | +€3,255 | +2.0% |
| Fixed assets | 21/28 | €134,582 | €134,582 | = | 0.0% |
| Tangible fixed assets | 22/27 | €134,582 | €134,582 | = | 0.0% |
| Land and buildings | 22 | €134,582 | €134,582 | = | 0.0% |
| Current assets | 29/58 | €25,049 | €28,304 | +€3,255 | +13.0% |
| Stocks and contracts in progress | 3 | €23,099 | €24,069 | +€970 | +4.2% |
| Stocks | 30/36 | €23,099 | €24,069 | +€970 | +4.2% |
| Amounts receivable within one year | 40/41 | €597 | €597 | = | 0.0% |
| Other amounts receivable | 41 | €597 | €597 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,352 | €3,637 | +€2,285 | +169% |
| Total equity and liabilities | 10/49 | €159,631 | €162,886 | +€3,255 | +2.0% |
| Equity | 10/15 | €105,647 | €104,271 | -€1,376 | -1.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,353 | -€45,729 | -€1,376 | -3.1% |
| Amounts payable | 17/49 | €53,984 | €58,616 | +€4,631 | +8.6% |
| Amounts payable within one year | 42/48 | €51,757 | €56,019 | +€4,262 | +8.2% |
| Trade debts | 44 | €1,757 | €1,019 | -€738 | -42.0% |
| Suppliers | 440/4 | €1,757 | €1,019 | -€738 | -42.0% |
| Other amounts payable | 47/48 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Accrued charges and deferred income | 492/3 | €2,228 | €2,597 | +€369 | +16.6% |
| Turnover | 70 | €66,791 | €3,218 | -€63,573 | -95.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €472 | €487 | +€15 | +3.2% |
| Other operating charges | 640/8 | €1,729 | €1,776 | +€47 | +2.7% |
| Gross operating margin | 9900 | €66,318 | €2,730 | -€63,588 | -95.9% |
| Operating profit (loss) | 9901 | €64,589 | €954 | -€63,635 | -98.5% |
| Financial charges | 65/66B | €1,913 | €2,330 | +€418 | +21.8% |
| Recurring financial charges | 65 | €1,913 | €2,330 | +€418 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €62,677 | -€1,376 | -€64,053 | |
| Income taxes | 67/77 | €1,403 | - | -€1,403 | |
| Profit (loss) for the period | 9904 | €61,274 | -€1,376 | -€62,651 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,274 | -€1,376 | -€62,651 |
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 1 November 2026 via checked.be.