SACOMA: 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.
SACOMA
Largest movements
- Receivables within one year -€8,517
down €8,517 (-67.1%), from €12,691 to €4,175
of which Other amounts receivable: -€12,365
- Tangible fixed assets +€6,564
up €6,564, from €0 to €6,564
of which Furniture and vehicles: +€5,152
- Cash +€4,546
up €4,546 (+800.4%), from €568 to €5,114
mainly Receivables within one year (+€8,517) and Other debts (+€3,326)
- Deferred charges and accrued income +€738
new in 2025: €738
- Profit (loss) carried forward -€3,955
down €3,955 (-42.8%), from -€9,244 to -€13,199
- Other debts +€3,326
up €3,326 (+831.5%), from €400 to €3,726
- Tax, wage and social debts +€2,966
up €2,966 (+307.4%), from €965 to €3,931
- Trade debts +€994
up €994 (+718.3%), from €138 to €1,133
- Gross operating margin -€3,757
down €3,757, from €607 to -€3,150
- Depreciation +€303
up €303 (+88.0%), from €344 to €648
- Taxes +€55
new in 2025: €55
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 | €13,259 | €16,591 | +€3,331 | +25.1% |
| Fixed assets | 21/28 | €0 | €6,564 | +€6,564 | |
| Tangible fixed assets | 22/27 | €0 | €6,564 | +€6,564 | |
| Plant, machinery and equipment | 23 | - | €1,412 | +€1,412 | |
| Furniture and vehicles | 24 | €0 | €5,152 | +€5,152 | |
| Current assets | 29/58 | €13,259 | €10,026 | -€3,233 | -24.4% |
| Amounts receivable within one year | 40/41 | €12,691 | €4,175 | -€8,517 | -67.1% |
| Trade receivables | 40 | - | €3,849 | +€3,849 | |
| Other amounts receivable | 41 | €12,691 | €326 | -€12,365 | -97.4% |
| Cash at bank and in hand | 54/58 | €568 | €5,114 | +€4,546 | +800.4% |
| Deferred charges and accrued income | 490/1 | - | €738 | +€738 | |
| Total equity and liabilities | 10/49 | €13,259 | €16,591 | +€3,331 | +25.1% |
| Equity | 10/15 | €9,356 | €5,401 | -€3,955 | -42.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,244 | -€13,199 | -€3,955 | -42.8% |
| Amounts payable | 17/49 | €3,903 | €11,189 | +€7,286 | +186.7% |
| Amounts payable after more than one year | 17 | €2,400 | €2,400 | = | 0.0% |
| Financial debts | 170/4 | €2,400 | €2,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,503 | €8,789 | +€7,286 | +484.6% |
| Trade debts | 44 | €138 | €1,133 | +€994 | +718.3% |
| Suppliers | 440/4 | €138 | €1,133 | +€994 | +718.3% |
| Taxes, remuneration and social security | 45 | €965 | €3,931 | +€2,966 | +307.4% |
| Taxes | 450/3 | €965 | €3,931 | +€2,966 | +307.4% |
| Other amounts payable | 47/48 | €400 | €3,726 | +€3,326 | +831.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €648 | +€303 | +88.0% |
| Other operating charges | 640/8 | €62 | €50 | -€12 | -19.4% |
| Gross operating margin | 9900 | €607 | -€3,150 | -€3,757 | |
| Operating profit (loss) | 9901 | €200 | -€3,848 | -€4,048 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €146 | -€3,899 | -€4,046 | |
| Income taxes | 67/77 | - | €55 | +€55 | |
| Profit (loss) for the period | 9904 | €146 | -€3,955 | -€4,101 | |
| Profit (loss) for the period to be appropriated | 9905 | €146 | -€3,955 | -€4,101 |
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 8 October 2026 via checked.be.