SACHIK GEMS: what changed
SACHIK GEMS
Largest movements
- Deferred charges and accrued income -€9,273
no longer reported in 2025 (was €9,273)
- Tangible fixed assets -€5,052
down €5,052 (-11.1%), from €45,373 to €40,321
of which Furniture and vehicles: -€3,030
- Other debts +€21,414
up €21,414 (+13.2%), from €162,415 to €183,829
- Trade debts -€18,619
down €18,619 (-11.2%), from €166,325 to €147,706
- Profit (loss) carried forward -€9,601
down €9,601 (-15.0%), from €63,914 to €54,314
- Tax, wage and social debts -€9,553
down €9,553 (-60.7%), from €15,742 to €6,189
- Financial income +€8,625
new in 2025: €8,625
- Gross operating margin -€7,579
down €7,579 (-249%), from -€3,041 to -€10,619
- Taxes -€7,423
down €7,423, from €6,442 to -€981
- Depreciation +€861
up €861 (+20.5%), from €4,191 to €5,052
- Financial charges -€666
down €666 (-44.7%), from €1,491 to €825
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €504,234 | €487,875 | -€16,359 | -3.2% |
| Fixed assets | 21/28 | €45,373 | €40,321 | -€5,052 | -11.1% |
| Tangible fixed assets | 22/27 | €45,373 | €40,321 | -€5,052 | -11.1% |
| Land and buildings | 22 | €38,453 | €36,430 | -€2,023 | -5.3% |
| Furniture and vehicles | 24 | €6,920 | €3,890 | -€3,030 | -43.8% |
| Current assets | 29/58 | €458,861 | €447,554 | -€11,307 | -2.5% |
| Stocks and contracts in progress | 3 | €446,538 | €446,538 | = | 0.0% |
| Stocks | 30/36 | €446,538 | €446,538 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,055 | €377 | -€1,677 | -81.6% |
| Trade receivables | 40 | - | €150 | +€150 | |
| Other amounts receivable | 41 | €2,055 | €227 | -€1,827 | -88.9% |
| Cash at bank and in hand | 54/58 | €996 | €640 | -€356 | -35.8% |
| Deferred charges and accrued income | 490/1 | €9,273 | - | -€9,273 | |
| Total equity and liabilities | 10/49 | €504,234 | €487,875 | -€16,359 | -3.2% |
| Equity | 10/15 | €159,752 | €150,151 | -€9,601 | -6.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €77,246 | €77,246 | = | 0.0% |
| Distributable reserves | 133 | €77,246 | €77,246 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,914 | €54,314 | -€9,601 | -15.0% |
| Amounts payable | 17/49 | €344,482 | €337,724 | -€6,758 | -2.0% |
| Amounts payable within one year | 42/48 | €344,482 | €337,724 | -€6,758 | -2.0% |
| Trade debts | 44 | €166,325 | €147,706 | -€18,619 | -11.2% |
| Suppliers | 440/4 | €166,325 | €147,706 | -€18,619 | -11.2% |
| Taxes, remuneration and social security | 45 | €15,742 | €6,189 | -€9,553 | -60.7% |
| Taxes | 450/3 | €15,742 | €6,189 | -€9,553 | -60.7% |
| Other amounts payable | 47/48 | €162,415 | €183,829 | +€21,414 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,191 | €5,052 | +€861 | +20.5% |
| Other operating charges | 640/8 | €2,680 | €2,710 | +€30 | +1.1% |
| Gross operating margin | 9900 | -€3,041 | -€10,619 | -€7,579 | -249% |
| Operating profit (loss) | 9901 | -€9,912 | -€18,382 | -€8,470 | -85.4% |
| Financial income | 75/76B | - | €8,625 | +€8,625 | |
| Recurring financial income | 75 | - | €8,625 | +€8,625 | |
| Financial charges | 65/66B | €1,491 | €825 | -€666 | -44.7% |
| Recurring financial charges | 65 | €1,491 | €825 | -€666 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,403 | -€10,581 | +€822 | +7.2% |
| Income taxes | 67/77 | €6,442 | -€981 | -€7,423 | |
| Profit (loss) for the period | 9904 | -€17,845 | -€9,601 | +€8,244 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,845 | -€9,601 | +€8,244 | +46.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.