SACHA 3: 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.
SACHA 3
Largest movements
- Tangible fixed assets -€101
no longer reported in 2025 (was €101)
- Cash +€29
up €29 (+966.7%), from €3 to €32
mainly Other debts (+€5,642) and Tax, wage and social debts (+€277)
- Other debts +€5,642
up €5,642 (+60.3%), from €9,358 to €15,000
- Profit (loss) carried forward -€4,139
down €4,139 (-20.4%), from -€20,334 to -€24,473
- Trade debts -€1,852
down €1,852 (-99.9%), from €1,853 to €1
- Tax, wage and social debts +€277
up €277 (+29.6%), from €937 to €1,214
- Gross operating margin +€10,727
up €10,727 (+98.9%), from -€10,847 to -€120
- Purchases and services -€5,959
down €5,959 (-14.8%), from €40,302 to €34,343
- Turnover +€4,768
up €4,768 (+16.2%), from €29,455 to €34,223
- Staff costs +€2,461
new in 2025: €2,461
- Taxes +€848
up €848 (+190.1%), from €446 to €1,294
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 | €104 | €32 | -€72 | -69.2% |
| Fixed assets | 21/28 | €101 | - | -€101 | |
| Tangible fixed assets | 22/27 | €101 | - | -€101 | |
| Plant, machinery and equipment | 23 | €101 | - | -€101 | |
| Current assets | 29/58 | €3 | €32 | +€29 | +966.7% |
| Cash at bank and in hand | 54/58 | €3 | €32 | +€29 | +966.7% |
| Total equity and liabilities | 10/49 | €104 | €32 | -€72 | -69.2% |
| Equity | 10/15 | -€12,044 | -€16,183 | -€4,139 | -34.4% |
| Contributions | 10/11 | €6,790 | €6,790 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,334 | -€24,473 | -€4,139 | -20.4% |
| Amounts payable | 17/49 | €12,148 | €16,215 | +€4,067 | +33.5% |
| Amounts payable within one year | 42/48 | €12,148 | €16,215 | +€4,067 | +33.5% |
| Trade debts | 44 | €1,853 | €1 | -€1,852 | -99.9% |
| Suppliers | 440/4 | €1,853 | €1 | -€1,852 | -99.9% |
| Taxes, remuneration and social security | 45 | €937 | €1,214 | +€277 | +29.6% |
| Taxes | 450/3 | €937 | €1,214 | +€277 | +29.6% |
| Other amounts payable | 47/48 | €9,358 | €15,000 | +€5,642 | +60.3% |
| Turnover | 70 | €29,455 | €34,223 | +€4,768 | +16.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,302 | €34,343 | -€5,959 | -14.8% |
| Remuneration, social security and pensions | 62 | - | €2,461 | +€2,461 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | €101 | = | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€10,847 | -€120 | +€10,727 | +98.9% |
| Operating profit (loss) | 9901 | -€11,335 | -€2,682 | +€8,653 | +76.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €203 | €163 | -€40 | -19.7% |
| Recurring financial charges | 65 | €153 | €163 | +€10 | +6.5% |
| Non-recurring financial charges | 66B | €50 | - | -€50 | |
| Profit (loss) for the period before taxes | 9903 | -€11,536 | -€2,845 | +€8,691 | +75.3% |
| Income taxes | 67/77 | €446 | €1,294 | +€848 | +190.1% |
| Profit (loss) for the period | 9904 | -€11,982 | -€4,139 | +€7,843 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,982 | -€4,139 | +€7,843 | +65.5% |
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 12 October 2026 via checked.be.