SACHI: what changed
Two fiscal 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.
SACHI
Largest movements
- Cash -€13,172
down €13,172 (-90.0%), from €14,643 to €1,471
mainly Net result for the year (-€14,287) and Investment in fixed assets (net) (-€5,137)
- Receivables within one year -€4,748
down €4,748 (-33.3%), from €14,247 to €9,499
- Tangible fixed assets +€4,685
up €4,685 (+252.1%), from €1,858 to €6,543
of which Furniture and vehicles: +€5,215
- Receivables after one year -€3,720
down €3,720 (-14.5%), from €25,713 to €21,992
- Stocks and contracts +€2,895
up €2,895 (+22.8%), from €12,685 to €15,580
- Reserves -€14,287
down €14,287 (-41.5%), from €34,459 to €20,172
- Short-term financial debts +€2,218
new in 2025: €2,218
- Tax, wage and social debts -€1,517
down €1,517 (-22.0%), from €6,889 to €5,372
of which Taxes: -€2,661
- Trade debts +€949
up €949 (+3.6%), from €26,688 to €27,638
- Gross operating margin -€17,973
down €17,973, from €15,038 to -€2,934
- Financial charges +€3,252
up €3,252 (+49.4%), from €6,583 to €9,835
- Taxes -€953
down €953, from €658 to -€295
- Depreciation -€240
down €240 (-22.8%), from €1,055 to €815
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 | €74,673 | €62,114 | -€12,559 | -16.8% |
| Fixed assets | 21/28 | €7,221 | €11,543 | +€4,322 | +59.8% |
| Tangible fixed assets | 22/27 | €1,858 | €6,543 | +€4,685 | +252.1% |
| Plant, machinery and equipment | 23 | €1,663 | €1,133 | -€530 | -31.9% |
| Furniture and vehicles | 24 | €195 | €5,410 | +€5,215 | +2673.0% |
| Financial fixed assets | 28 | €5,363 | €5,000 | -€363 | -6.8% |
| Current assets | 29/58 | €67,452 | €50,570 | -€16,881 | -25.0% |
| Amounts receivable after more than one year | 29 | €25,713 | €21,992 | -€3,720 | -14.5% |
| Other amounts receivable | 291 | €25,713 | €21,992 | -€3,720 | -14.5% |
| Stocks and contracts in progress | 3 | €12,685 | €15,580 | +€2,895 | +22.8% |
| Stocks | 30/36 | €12,685 | €15,580 | +€2,895 | +22.8% |
| Amounts receivable within one year | 40/41 | €14,247 | €9,499 | -€4,748 | -33.3% |
| Other amounts receivable | 41 | €14,247 | €9,499 | -€4,748 | -33.3% |
| Cash at bank and in hand | 54/58 | €14,643 | €1,471 | -€13,172 | -90.0% |
| Deferred charges and accrued income | 490/1 | €164 | €2,028 | +€1,864 | +1138.2% |
| Total equity and liabilities | 10/49 | €74,673 | €62,114 | -€12,559 | -16.8% |
| Equity | 10/15 | €39,459 | €25,172 | -€14,287 | -36.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,459 | €20,172 | -€14,287 | -41.5% |
| Distributable reserves | 133 | €34,459 | €20,172 | -€14,287 | -41.5% |
| Amounts payable | 17/49 | €35,214 | €36,941 | +€1,728 | +4.9% |
| Amounts payable within one year | 42/48 | €35,164 | €36,941 | +€1,778 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €1,587 | €1,607 | +€20 | +1.3% |
| Financial debts | 43 | - | €2,218 | +€2,218 | |
| Credit institutions | 430/8 | - | €2,218 | +€2,218 | |
| Trade debts | 44 | €26,688 | €27,638 | +€949 | +3.6% |
| Suppliers | 440/4 | €26,688 | €27,638 | +€949 | +3.6% |
| Taxes, remuneration and social security | 45 | €6,889 | €5,372 | -€1,517 | -22.0% |
| Taxes | 450/3 | €4,661 | €2,000 | -€2,661 | -57.1% |
| Remuneration and social security | 454/9 | €2,228 | €3,372 | +€1,144 | +51.3% |
| Other amounts payable | 47/48 | - | €107 | +€107 | |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,055 | €815 | -€240 | -22.8% |
| Other operating charges | 640/8 | €938 | €1,010 | +€72 | +7.7% |
| Gross operating margin | 9900 | €15,038 | -€2,934 | -€17,973 | |
| Operating profit (loss) | 9901 | €13,045 | -€4,759 | -€17,804 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €6,583 | €9,835 | +€3,252 | +49.4% |
| Recurring financial charges | 65 | €6,583 | €9,835 | +€3,252 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | €6,462 | -€14,581 | -€21,043 | |
| Income taxes | 67/77 | €658 | -€295 | -€953 | |
| Profit (loss) for the period | 9904 | €5,804 | -€14,287 | -€20,090 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,804 | -€14,287 | -€20,090 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.