SACLIM: 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.
SACLIM
Largest movements
- Current investments -€650,000
down €650,000 (-65.0%), from €1.0m to €350,000
- Tangible fixed assets +€285,894
up €285,894 (+62.2%), from €459,843 to €745,736
- Receivables within one year -€196,493
down €196,493 (-22.6%), from €870,902 to €674,409
of which Other amounts receivable: -€121,143
- Cash +€115,438
up €115,438 (+181.5%), from €63,595 to €179,033
mainly Current investments (+€650,000) and Net result for the year (+€534,934)
- Receivables after one year +€100,000
up €100,000 (+166.7%), from €60,000 to €160,000
- Trade debts -€308,851
down €308,851 (-99.6%), from €310,208 to €1,358
- Tax, wage and social debts -€244,778
down €244,778 (-92.3%), from €265,092 to €20,314
- Debts after one year +€160,754
up €160,754 (+159.1%), from €101,070 to €261,823
of which Financial debts: +€159,154
- Other debts +€77,834
up €77,834 (+45.4%), from €171,359 to €249,193
- Profit (loss) carried forward -€55,066
down €55,066 (-3.4%), from €1.6m to €1.5m
- Gross operating margin +€162,291
up €162,291 (+25.1%), from €647,645 to €809,937
- Taxes +€34,434
up €34,434 (+23.9%), from €144,270 to €178,703
- Other operating charges +€24,195
up €24,195 (+52.4%), from €46,137 to €70,332
- Financial charges +€15,963
up €15,963 (+348.0%), from €4,588 to €20,551
- Depreciation +€13,692
up €13,692 (+148.4%), from €9,229 to €22,921
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 | €2,462,712 | €2,112,666 | -€350,045 | -14.2% |
| Fixed assets | 21/28 | €459,843 | €745,736 | +€285,894 | +62.2% |
| Tangible fixed assets | 22/27 | €459,843 | €745,736 | +€285,894 | +62.2% |
| Other tangible fixed assets | 26 | €459,843 | €745,736 | +€285,894 | +62.2% |
| Current assets | 29/58 | €2,002,869 | €1,366,930 | -€635,939 | -31.8% |
| Amounts receivable after more than one year | 29 | €60,000 | €160,000 | +€100,000 | +166.7% |
| Other amounts receivable | 291 | €60,000 | €160,000 | +€100,000 | +166.7% |
| Amounts receivable within one year | 40/41 | €870,902 | €674,409 | -€196,493 | -22.6% |
| Trade receivables | 40 | €671,550 | €596,200 | -€75,350 | -11.2% |
| Other amounts receivable | 41 | €199,352 | €78,209 | -€121,143 | -60.8% |
| Current investments | 50/53 | €1,000,000 | €350,000 | -€650,000 | -65.0% |
| Cash at bank and in hand | 54/58 | €63,595 | €179,033 | +€115,438 | +181.5% |
| Deferred charges and accrued income | 490/1 | €8,371 | €3,488 | -€4,883 | -58.3% |
| Total equity and liabilities | 10/49 | €2,462,712 | €2,112,666 | -€350,045 | -14.2% |
| Equity | 10/15 | €1,597,972 | €1,542,906 | -€55,066 | -3.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,596,972 | €1,541,906 | -€55,066 | -3.4% |
| Amounts payable | 17/49 | €864,740 | €569,760 | -€294,979 | -34.1% |
| Amounts payable after more than one year | 17 | €101,070 | €261,823 | +€160,754 | +159.1% |
| Financial debts | 170/4 | €99,770 | €258,923 | +€159,154 | +159.5% |
| Other amounts payable | 178/9 | €1,300 | €2,900 | +€1,600 | +123.1% |
| Amounts payable within one year | 42/48 | €756,392 | €300,494 | -€455,898 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | €9,733 | €29,630 | +€19,896 | +204.4% |
| Trade debts | 44 | €310,208 | €1,358 | -€308,851 | -99.6% |
| Suppliers | 440/4 | €310,208 | €1,358 | -€308,851 | -99.6% |
| Taxes, remuneration and social security | 45 | €265,092 | €20,314 | -€244,778 | -92.3% |
| Taxes | 450/3 | €265,092 | €20,314 | -€244,778 | -92.3% |
| Other amounts payable | 47/48 | €171,359 | €249,193 | +€77,834 | +45.4% |
| Accrued charges and deferred income | 492/3 | €7,278 | €7,443 | +€165 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,229 | €22,921 | +€13,692 | +148.4% |
| Other operating charges | 640/8 | €46,137 | €70,332 | +€24,195 | +52.4% |
| Gross operating margin | 9900 | €647,645 | €809,937 | +€162,291 | +25.1% |
| Operating profit (loss) | 9901 | €592,279 | €716,683 | +€124,404 | +21.0% |
| Financial income | 75/76B | €3,957 | €17,505 | +€13,548 | +342.4% |
| Recurring financial income | 75 | €3,957 | €17,505 | +€13,548 | +342.4% |
| Financial charges | 65/66B | €4,588 | €20,551 | +€15,963 | +348.0% |
| Recurring financial charges | 65 | €4,588 | €20,551 | +€15,963 | +348.0% |
| Profit (loss) for the period before taxes | 9903 | €591,648 | €713,637 | +€121,989 | +20.6% |
| Income taxes | 67/77 | €144,270 | €178,703 | +€34,434 | +23.9% |
| Profit (loss) for the period | 9904 | €447,379 | €534,934 | +€87,555 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €447,379 | €534,934 | +€87,555 | +19.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.