SACRE BENOIT: 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.
SACRE BENOIT
Largest movements
- Deferred charges and accrued income +€25,007
up €25,007 (+59006.4%), from €42 to €25,049
- Receivables within one year +€7,000
up €7,000, from €0 to €7,000
of which Other amounts receivable: +€7,000
- Reserves +€26,633
up €26,633 (+27.9%), from €95,596 to €122,229
of which Distributable reserves: +€26,633
- Tax, wage and social debts +€4,999
up €4,999 (+41.3%), from €12,112 to €17,111
of which Remuneration and social security: +€2,500
- Gross operating margin +€3,427
up €3,427 (+9.8%), from €35,044 to €38,471
- Taxes +€893
up €893 (+9.1%), from €9,770 to €10,663
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 | €218,005 | €252,268 | +€34,263 | +15.7% |
| Fixed assets | 21/28 | €954 | €2,350 | +€1,396 | +146.3% |
| Tangible fixed assets | 22/27 | €954 | €2,350 | +€1,396 | +146.3% |
| Plant, machinery and equipment | 23 | €954 | €1,488 | +€534 | +56.0% |
| Furniture and vehicles | 24 | - | €861 | +€861 | |
| Current assets | 29/58 | €217,051 | €249,918 | +€32,867 | +15.1% |
| Amounts receivable within one year | 40/41 | €0 | €7,000 | +€7,000 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €217,008 | €217,869 | +€860 | +0.4% |
| Deferred charges and accrued income | 490/1 | €42 | €25,049 | +€25,007 | +59006.4% |
| Total equity and liabilities | 10/49 | €218,005 | €252,268 | +€34,263 | +15.7% |
| Equity | 10/15 | €139,973 | €166,606 | +€26,633 | +19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,596 | €122,229 | +€26,633 | +27.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €93,736 | €120,369 | +€26,633 | +28.4% |
| Profit (loss) carried forward | 14 | €38,177 | €38,177 | = | 0.0% |
| Amounts payable | 17/49 | €78,032 | €85,662 | +€7,630 | +9.8% |
| Amounts payable within one year | 42/48 | €78,032 | €85,596 | +€7,564 | +9.7% |
| Trade debts | 44 | €0 | €523 | +€523 | |
| Suppliers | 440/4 | €0 | €523 | +€523 | |
| Taxes, remuneration and social security | 45 | €12,112 | €17,111 | +€4,999 | +41.3% |
| Taxes | 450/3 | €9,612 | €12,111 | +€2,499 | +26.0% |
| Remuneration and social security | 454/9 | €2,500 | €5,000 | +€2,500 | +100.0% |
| Other amounts payable | 47/48 | €65,920 | €67,963 | +€2,042 | +3.1% |
| Accrued charges and deferred income | 492/3 | €0 | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,140 | €967 | -€173 | -15.1% |
| Other operating charges | 640/8 | €387 | €620 | +€232 | +60.0% |
| Gross operating margin | 9900 | €35,044 | €38,471 | +€3,427 | +9.8% |
| Operating profit (loss) | 9901 | €33,517 | €36,884 | +€3,367 | +10.0% |
| Financial income | 75/76B | €528 | €602 | +€74 | +14.1% |
| Recurring financial income | 75 | €528 | €602 | +€74 | +14.1% |
| Financial charges | 65/66B | €205 | €191 | -€14 | -6.8% |
| Recurring financial charges | 65 | €205 | €191 | -€14 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €33,841 | €37,296 | +€3,456 | +10.2% |
| Income taxes | 67/77 | €9,770 | €10,663 | +€893 | +9.1% |
| Profit (loss) for the period | 9904 | €24,071 | €26,633 | +€2,562 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,071 | €26,633 | +€2,562 | +10.6% |
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 5 October 2026 via checked.be.