Sacré: 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.
Sacré
Largest movements
- Intangible fixed assets -€21,429
down €21,429 (-19.1%), from €112,407 to €90,978
- Cash +€16,567
up €16,567 (+49.6%), from €33,387 to €49,954
mainly Depreciation (+€27,190) and Debts after one year (+€21,641)
- Deferred charges and accrued income -€6,047
down €6,047 (-47.8%), from €12,658 to €6,611
- Tangible fixed assets -€4,533
down €4,533 (-23.4%), from €19,368 to €14,836
- Other debts -€46,050
down €46,050 (-92.7%), from €49,679 to €3,629
- Debts after one year +€21,641
up €21,641 (+40.6%), from €53,354 to €74,995
- Current portion of long-term debt +€9,530
up €9,530 (+67.1%), from €14,212 to €23,742
- Tax, wage and social debts -€5,175
down €5,175 (-63.7%), from €8,121 to €2,946
- Profit (loss) carried forward +€4,724
up €4,724 (+16.1%), from €29,324 to €34,048
- Gross operating margin -€1,150
down €1,150 (-2.9%), from €39,387 to €38,237
- Depreciation +€405
up €405 (+1.5%), from €26,786 to €27,190
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 | €177,820 | €162,379 | -€15,441 | -8.7% |
| Fixed assets | 21/28 | €131,775 | €105,814 | -€25,961 | -19.7% |
| Intangible fixed assets | 21 | €112,407 | €90,978 | -€21,429 | -19.1% |
| Tangible fixed assets | 22/27 | €19,368 | €14,836 | -€4,533 | -23.4% |
| Furniture and vehicles | 24 | €19,368 | €14,836 | -€4,533 | -23.4% |
| Current assets | 29/58 | €46,045 | €56,565 | +€10,520 | +22.8% |
| Cash at bank and in hand | 54/58 | €33,387 | €49,954 | +€16,567 | +49.6% |
| Deferred charges and accrued income | 490/1 | €12,658 | €6,611 | -€6,047 | -47.8% |
| Total equity and liabilities | 10/49 | €177,820 | €162,379 | -€15,441 | -8.7% |
| Equity | 10/15 | €52,324 | €57,048 | +€4,724 | +9.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,324 | €34,048 | +€4,724 | +16.1% |
| Amounts payable | 17/49 | €125,496 | €105,331 | -€20,165 | -16.1% |
| Amounts payable after more than one year | 17 | €53,354 | €74,995 | +€21,641 | +40.6% |
| Financial debts | 170/4 | €53,354 | €74,995 | +€21,641 | +40.6% |
| Amounts payable within one year | 42/48 | €72,141 | €30,317 | -€41,825 | -58.0% |
| Current portion of amounts payable after more than one year | 42 | €14,212 | €23,742 | +€9,530 | +67.1% |
| Trade debts | 44 | €130 | €0 | -€130 | -100.0% |
| Suppliers | 440/4 | €130 | €0 | -€130 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,121 | €2,946 | -€5,175 | -63.7% |
| Taxes | 450/3 | €8,121 | €2,946 | -€5,175 | -63.7% |
| Other amounts payable | 47/48 | €49,679 | €3,629 | -€46,050 | -92.7% |
| Accrued charges and deferred income | 492/3 | - | €19 | +€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,786 | €27,190 | +€405 | +1.5% |
| Gross operating margin | 9900 | €39,387 | €38,237 | -€1,150 | -2.9% |
| Operating profit (loss) | 9901 | €12,601 | €11,046 | -€1,555 | -12.3% |
| Financial income | 75/76B | €39 | €286 | +€248 | +642.6% |
| Recurring financial income | 75 | €39 | €286 | +€248 | +642.6% |
| Financial charges | 65/66B | €3,206 | €3,577 | +€371 | +11.6% |
| Recurring financial charges | 65 | €3,206 | €3,577 | +€371 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €9,434 | €7,755 | -€1,678 | -17.8% |
| Income taxes | 67/77 | €3,332 | €3,032 | -€301 | -9.0% |
| Profit (loss) for the period | 9904 | €6,101 | €4,724 | -€1,378 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,101 | €4,724 | -€1,378 | -22.6% |
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 7 October 2026 via checked.be.