LOS SAYANS: 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.
LOS SAYANS
Largest movements
- Receivables within one year -€5,036
down €5,036 (-79.7%), from €6,314 to €1,279
of which Other amounts receivable: -€2,805
- Cash -€1,122
down €1,122 (-99.2%), from €1,131 to €9
mainly Net result for the year (-€5,114) and Advances received (-€3,730)
- Profit (loss) carried forward -€5,114
down €5,114, from €1,175 to -€3,939
- Other debts +€3,835
new in 2024: €3,835
- Advances received -€3,730
no longer reported in 2024 (was €3,730)
- Tax, wage and social debts -€692
no longer reported in 2024 (was €692)
- Trade debts -€457
down €457 (-24.7%), from €1,847 to €1,391
- Gross operating margin -€6,680
down €6,680, from €1,636 to -€5,045
- Taxes -€352
down €352, from €350 to -€2
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,445 | €1,287 | -€6,158 | -82.7% |
| Current assets | 29/58 | €7,445 | €1,287 | -€6,158 | -82.7% |
| Amounts receivable within one year | 40/41 | €6,314 | €1,279 | -€5,036 | -79.7% |
| Trade receivables | 40 | €3,163 | €933 | -€2,230 | -70.5% |
| Other amounts receivable | 41 | €3,151 | €346 | -€2,805 | -89.0% |
| Cash at bank and in hand | 54/58 | €1,131 | €9 | -€1,122 | -99.2% |
| Total equity and liabilities | 10/49 | €7,445 | €1,287 | -€6,158 | -82.7% |
| Equity | 10/15 | €1,176 | -€3,938 | -€5,114 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,175 | -€3,939 | -€5,114 | |
| Amounts payable | 17/49 | €6,270 | €5,226 | -€1,044 | -16.7% |
| Amounts payable within one year | 42/48 | €6,270 | €5,226 | -€1,044 | -16.7% |
| Trade debts | 44 | €1,847 | €1,391 | -€457 | -24.7% |
| Suppliers | 440/4 | €1,847 | €1,391 | -€457 | -24.7% |
| Advances received on contracts in progress | 46 | €3,730 | - | -€3,730 | |
| Taxes, remuneration and social security | 45 | €692 | - | -€692 | |
| Taxes | 450/3 | €692 | - | -€692 | |
| Other amounts payable | 47/48 | - | €3,835 | +€3,835 | |
| Gross operating margin | 9900 | €1,636 | -€5,045 | -€6,680 | |
| Operating profit (loss) | 9901 | €1,636 | -€5,045 | -€6,680 | |
| Financial charges | 65/66B | €111 | €71 | -€40 | -36.2% |
| Recurring financial charges | 65 | €111 | €71 | -€40 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €1,525 | -€5,116 | -€6,640 | |
| Income taxes | 67/77 | €350 | -€2 | -€352 | |
| Profit (loss) for the period | 9904 | €1,175 | -€5,114 | -€6,289 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,175 | -€5,114 | -€6,289 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.