SACINO: 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.
SACINO
Largest movements
- Cash +€5,276
up €5,276 (+44.1%), from €11,956 to €17,232
mainly Receivables within one year (+€4,537) and Depreciation (+€2,999)
- Receivables within one year -€4,537
down €4,537 (-28.2%), from €16,074 to €11,536
- Tangible fixed assets -€2,999
down €2,999 (-5.8%), from €51,706 to €48,707
of which Land and buildings: -€2,782
- Deferred charges and accrued income -€1,119
down €1,119 (-9.1%), from €12,358 to €11,239
- Profit (loss) carried forward -€2,793
new in 2025: -€2,793
- Trade debts -€1,204
down €1,204 (-19.5%), from €6,167 to €4,963
- Tax, wage and social debts +€944
up €944 (+12.1%), from €7,810 to €8,754
of which Taxes: +€971
- Gross operating margin -€3,065
down €3,065 (-36.7%), from €8,344 to €5,279
- Taxes -€714
down €714 (-26.4%), from €2,704 to €1,990
- Other operating charges +€562
up €562 (+28.4%), from €1,981 to €2,542
- Depreciation -€358
down €358 (-10.7%), from €3,356 to €2,999
- Financial charges +€322
up €322 (+58.8%), from €549 to €871
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 | €92,094 | €88,714 | -€3,379 | -3.7% |
| Fixed assets | 21/28 | €51,706 | €48,707 | -€2,999 | -5.8% |
| Tangible fixed assets | 22/27 | €51,706 | €48,707 | -€2,999 | -5.8% |
| Land and buildings | 22 | €51,093 | €48,311 | -€2,782 | -5.4% |
| Plant, machinery and equipment | 23 | €613 | €396 | -€217 | -35.4% |
| Current assets | 29/58 | €40,388 | €40,007 | -€381 | -0.9% |
| Amounts receivable within one year | 40/41 | €16,074 | €11,536 | -€4,537 | -28.2% |
| Trade receivables | 40 | €16,074 | €11,536 | -€4,537 | -28.2% |
| Cash at bank and in hand | 54/58 | €11,956 | €17,232 | +€5,276 | +44.1% |
| Deferred charges and accrued income | 490/1 | €12,358 | €11,239 | -€1,119 | -9.1% |
| Total equity and liabilities | 10/49 | €92,094 | €88,714 | -€3,379 | -3.7% |
| Equity | 10/15 | €77,868 | €74,749 | -€3,119 | -4.0% |
| Contributions | 10/11 | €19,395 | €19,395 | = | 0.0% |
| Reserves | 13 | €58,473 | €58,147 | -€326 | -0.6% |
| Distributable reserves | 133 | €58,473 | €58,147 | -€326 | -0.6% |
| Profit (loss) carried forward | 14 | - | -€2,793 | -€2,793 | |
| Amounts payable | 17/49 | €14,226 | €13,966 | -€260 | -1.8% |
| Amounts payable within one year | 42/48 | €13,976 | €13,716 | -€260 | -1.9% |
| Trade debts | 44 | €6,167 | €4,963 | -€1,204 | -19.5% |
| Suppliers | 440/4 | €6,167 | €4,963 | -€1,204 | -19.5% |
| Taxes, remuneration and social security | 45 | €7,810 | €8,754 | +€944 | +12.1% |
| Taxes | 450/3 | €5,766 | €6,737 | +€971 | +16.8% |
| Remuneration and social security | 454/9 | €2,044 | €2,017 | -€27 | -1.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €250 | €249 | -€0 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,356 | €2,999 | -€358 | -10.7% |
| Other operating charges | 640/8 | €1,981 | €2,542 | +€562 | +28.4% |
| Gross operating margin | 9900 | €8,344 | €5,279 | -€3,065 | -36.7% |
| Operating profit (loss) | 9901 | €3,007 | -€262 | -€3,269 | |
| Financial income | 75/76B | €31 | €4 | -€27 | -88.1% |
| Recurring financial income | 75 | €31 | €4 | -€27 | -88.1% |
| Financial charges | 65/66B | €549 | €871 | +€322 | +58.8% |
| Recurring financial charges | 65 | €549 | €871 | +€322 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | €2,489 | -€1,129 | -€3,618 | |
| Income taxes | 67/77 | €2,704 | €1,990 | -€714 | -26.4% |
| Profit (loss) for the period | 9904 | -€215 | -€3,119 | -€2,905 | -1,353% |
| Profit (loss) for the period to be appropriated | 9905 | -€215 | -€3,119 | -€2,905 | -1,353% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.