S.A.S. Concept: 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.
S.A.S. Concept
Largest movements
- Cash -€6,988
down €6,988 (-58.5%), from €11,943 to €4,954
mainly Receivables within one year (-€5,856) and Net result for the year (-€4,069)
- Receivables within one year +€5,856
up €5,856 (+8.9%), from €65,562 to €71,418
of which Trade receivables: +€17,387
- Tangible fixed assets +€2,060
new in 2025: €2,060
- Trade debts +€4,707
up €4,707 (+25.8%), from €18,274 to €22,980
- Profit (loss) carried forward -€4,069
down €4,069 (-9.3%), from €43,554 to €39,485
- Gross operating margin -€43,918
down €43,918, from €40,949 to -€2,969
- Taxes -€15,844
down €15,844 (-99.8%), from €15,872 to €27
- Other operating charges -€2,520
down €2,520 (-84.0%), from €3,000 to €480
- Financial income -€1,075
down €1,075 (-95.8%), from €1,123 to €47
- Depreciation +€584
new in 2025: €584
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 | €82,004 | €82,932 | +€927 | +1.1% |
| Fixed assets | 21/28 | €4,500 | €6,560 | +€2,060 | +45.8% |
| Tangible fixed assets | 22/27 | - | €2,060 | +€2,060 | |
| Furniture and vehicles | 24 | - | €2,060 | +€2,060 | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €77,504 | €76,372 | -€1,132 | -1.5% |
| Amounts receivable within one year | 40/41 | €65,562 | €71,418 | +€5,856 | +8.9% |
| Trade receivables | 40 | €2,740 | €20,127 | +€17,387 | +635% |
| Other amounts receivable | 41 | €62,822 | €51,291 | -€11,531 | -18.4% |
| Cash at bank and in hand | 54/58 | €11,943 | €4,954 | -€6,988 | -58.5% |
| Total equity and liabilities | 10/49 | €82,004 | €82,932 | +€927 | +1.1% |
| Equity | 10/15 | €51,614 | €47,545 | -€4,069 | -7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,554 | €39,485 | -€4,069 | -9.3% |
| Amounts payable | 17/49 | €30,390 | €35,386 | +€4,996 | +16.4% |
| Amounts payable within one year | 42/48 | €30,390 | €35,386 | +€4,996 | +16.4% |
| Trade debts | 44 | €18,274 | €22,980 | +€4,707 | +25.8% |
| Suppliers | 440/4 | €18,274 | €22,980 | +€4,707 | +25.8% |
| Taxes, remuneration and social security | 45 | €12,117 | €12,406 | +€289 | +2.4% |
| Taxes | 450/3 | €12,117 | €12,406 | +€289 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €584 | +€584 | |
| Other operating charges | 640/8 | €3,000 | €480 | -€2,520 | -84.0% |
| Gross operating margin | 9900 | €40,949 | -€2,969 | -€43,918 | |
| Operating profit (loss) | 9901 | €37,949 | -€4,034 | -€41,982 | |
| Financial income | 75/76B | €1,123 | €47 | -€1,075 | -95.8% |
| Recurring financial income | 75 | €1,123 | €47 | -€1,075 | -95.8% |
| Financial charges | 65/66B | €357 | €55 | -€303 | -84.7% |
| Recurring financial charges | 65 | €357 | €55 | -€303 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | €38,714 | -€4,041 | -€42,755 | |
| Income taxes | 67/77 | €15,872 | €27 | -€15,844 | -99.8% |
| Profit (loss) for the period | 9904 | €22,842 | -€4,069 | -€26,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,842 | -€4,069 | -€26,911 |
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.