SACCHETTI'S: 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.
SACCHETTI'S
Largest movements
- Tangible fixed assets -€14,892
down €14,892 (-15.6%), from €95,219 to €80,327
- Receivables within one year +€9,464
up €9,464 (+199.6%), from €4,741 to €14,205
of which Trade receivables: +€5,356
- Cash +€3,778
up €3,778 (+19.4%), from €19,429 to €23,207
mainly Depreciation (+€24,522) and Net result for the year (+€14,840)
- Current investments +€3,486
up €3,486 (+1.7%), from €203,693 to €207,179
- Reserves +€14,840
up €14,840 (+5.3%), from €278,375 to €293,214
of which Distributable reserves: +€14,840
- Other debts -€12,495
down €12,495 (-73.3%), from €17,040 to €4,545
- Trade debts -€3,987
down €3,987 (-21.6%), from €18,432 to €14,446
- Gross operating margin -€18,357
down €18,357 (-8.2%), from €223,620 to €205,263
- Staff costs -€18,140
down €18,140 (-10.2%), from €177,354 to €159,214
- Depreciation -€11,506
down €11,506 (-31.9%), from €36,028 to €24,522
- Other operating charges -€3,495
down €3,495 (-67.0%), from €5,218 to €1,724
- Taxes +€3,202
up €3,202 (+845.6%), from €379 to €3,581
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.
Cash bridge derived
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 | €344,419 | €342,819 | -€1,600 | -0.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €96,074 | €81,182 | -€14,892 | -15.5% |
| Tangible fixed assets | 22/27 | €95,219 | €80,327 | -€14,892 | -15.6% |
| Plant, machinery and equipment | 23 | €11,127 | €7,958 | -€3,169 | -28.5% |
| Furniture and vehicles | 24 | €12,347 | €8,338 | -€4,009 | -32.5% |
| Leasing and similar rights | 25 | €1,496 | €0 | -€1,496 | -100.0% |
| Other tangible fixed assets | 26 | €70,247 | €64,030 | -€6,217 | -8.9% |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €248,345 | €261,637 | +€13,292 | +5.4% |
| Stocks and contracts in progress | 3 | €12,956 | €10,954 | -€2,002 | -15.5% |
| Stocks | 30/36 | €12,956 | €10,954 | -€2,002 | -15.5% |
| Amounts receivable within one year | 40/41 | €4,741 | €14,205 | +€9,464 | +199.6% |
| Trade receivables | 40 | - | €5,356 | +€5,356 | |
| Other amounts receivable | 41 | €4,741 | €8,849 | +€4,108 | +86.6% |
| Current investments | 50/53 | €203,693 | €207,179 | +€3,486 | +1.7% |
| Cash at bank and in hand | 54/58 | €19,429 | €23,207 | +€3,778 | +19.4% |
| Deferred charges and accrued income | 490/1 | €7,525 | €6,092 | -€1,433 | -19.0% |
| Total equity and liabilities | 10/49 | €344,419 | €342,819 | -€1,600 | -0.5% |
| Equity | 10/15 | €297,375 | €312,214 | +€14,840 | +5.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €278,375 | €293,214 | +€14,840 | +5.3% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €276,475 | €291,314 | +€14,840 | +5.4% |
| Amounts payable | 17/49 | €47,044 | €30,605 | -€16,440 | -34.9% |
| Amounts payable within one year | 42/48 | €47,044 | €30,605 | -€16,440 | -34.9% |
| Trade debts | 44 | €18,432 | €14,446 | -€3,987 | -21.6% |
| Suppliers | 440/4 | €18,432 | €14,446 | -€3,987 | -21.6% |
| Taxes, remuneration and social security | 45 | €11,572 | €11,614 | +€42 | +0.4% |
| Remuneration and social security | 454/9 | €11,572 | €11,614 | +€42 | +0.4% |
| Other amounts payable | 47/48 | €17,040 | €4,545 | -€12,495 | -73.3% |
| Remuneration, social security and pensions | 62 | €177,354 | €159,214 | -€18,140 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,028 | €24,522 | -€11,506 | -31.9% |
| Other operating charges | 640/8 | €5,218 | €1,724 | -€3,495 | -67.0% |
| Gross operating margin | 9900 | €223,620 | €205,263 | -€18,357 | -8.2% |
| Operating profit (loss) | 9901 | €5,019 | €19,803 | +€14,784 | +294.6% |
| Financial income | 75/76B | €2,815 | €1,867 | -€948 | -33.7% |
| Recurring financial income | 75 | €2,815 | €1,867 | -€948 | -33.7% |
| Financial charges | 65/66B | €3,669 | €3,249 | -€419 | -11.4% |
| Recurring financial charges | 65 | €3,669 | €3,249 | -€419 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €4,165 | €18,420 | +€14,255 | +342.2% |
| Income taxes | 67/77 | €379 | €3,581 | +€3,202 | +845.6% |
| Profit (loss) for the period | 9904 | €3,787 | €14,840 | +€11,053 | +291.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,787 | €14,840 | +€11,053 | +291.9% |
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 10 October 2026 via checked.be.