SACRIANA: 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.
SACRIANA
Largest movements
- Cash +€16,089
up €16,089 (+81.2%), from €19,806 to €35,894
mainly Other debts (+€25,000) and Trade debts (+€22,364)
- Tangible fixed assets +€6,960
up €6,960 (+2,245%), from €310 to €7,269
of which Furniture and vehicles: +€7,137
- Intangible fixed assets -€3,000
down €3,000 (-23.1%), from €13,000 to €10,000
- Receivables within one year +€2,489
up €2,489 (+61.0%), from €4,083 to €6,572
of which Trade receivables: +€4,347
- Financial fixed assets -€2,250
down €2,250 (-37.4%), from €6,009 to €3,759
- Other debts +€25,000
up €25,000 (+12.2%), from €205,637 to €230,637
- Trade debts +€22,364
up €22,364 (+6.8%), from €328,267 to €350,631
- Profit (loss) carried forward -€21,354
down €21,354 (-1.9%), from -€1.1m to -€1.1m
- Tax, wage and social debts -€3,534
down €3,534 (-21.9%), from €16,118 to €12,584
of which Taxes: -€2,910
- Gross operating margin -€30,566
down €30,566 (-52.7%), from €58,018 to €27,451
- Staff costs +€5,568
up €5,568 (+16.9%), from €32,950 to €38,518
- Depreciation +€3,122
up €3,122 (+143%), from €2,177 to €5,300
- Financial charges -€781
down €781 (-13.9%), from €5,622 to €4,841
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 | €174,759 | €196,848 | +€22,089 | +12.6% |
| Fixed assets | 21/28 | €19,319 | €21,029 | +€1,710 | +8.8% |
| Intangible fixed assets | 21 | €13,000 | €10,000 | -€3,000 | -23.1% |
| Tangible fixed assets | 22/27 | €310 | €7,269 | +€6,960 | +2,245% |
| Plant, machinery and equipment | 23 | €310 | €132 | -€178 | -57.3% |
| Furniture and vehicles | 24 | - | €7,137 | +€7,137 | |
| Financial fixed assets | 28 | €6,009 | €3,759 | -€2,250 | -37.4% |
| Current assets | 29/58 | €155,440 | €175,820 | +€20,380 | +13.1% |
| Stocks and contracts in progress | 3 | €130,392 | €132,082 | +€1,690 | +1.3% |
| Stocks | 30/36 | €130,392 | €132,082 | +€1,690 | +1.3% |
| Amounts receivable within one year | 40/41 | €4,083 | €6,572 | +€2,489 | +61.0% |
| Trade receivables | 40 | €2,192 | €6,539 | +€4,347 | +198% |
| Other amounts receivable | 41 | €1,891 | €33 | -€1,857 | -98.2% |
| Cash at bank and in hand | 54/58 | €19,806 | €35,894 | +€16,089 | +81.2% |
| Deferred charges and accrued income | 490/1 | €1,159 | €1,271 | +€112 | +9.7% |
| Total equity and liabilities | 10/49 | €174,759 | €196,848 | +€22,089 | +12.6% |
| Equity | 10/15 | -€560,651 | -€582,005 | -€21,354 | -3.8% |
| Contributions | 10/11 | €563,000 | €563,000 | = | 0.0% |
| Capital | 10 | €233,790 | €233,790 | = | 0.0% |
| Issued capital | 100 | €233,790 | €233,790 | = | 0.0% |
| Contributions outside capital | 11 | €329,210 | €329,210 | = | 0.0% |
| Share premium | 1100/10 | €329,210 | €329,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,123,651 | -€1,145,005 | -€21,354 | -1.9% |
| Amounts payable | 17/49 | €735,410 | €778,853 | +€43,443 | +5.9% |
| Amounts payable after more than one year | 17 | €185,000 | €185,000 | = | 0.0% |
| Financial debts | 170/4 | €185,000 | €185,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €550,023 | €593,853 | +€43,830 | +8.0% |
| Trade debts | 44 | €328,267 | €350,631 | +€22,364 | +6.8% |
| Suppliers | 440/4 | €328,267 | €350,631 | +€22,364 | +6.8% |
| Taxes, remuneration and social security | 45 | €16,118 | €12,584 | -€3,534 | -21.9% |
| Taxes | 450/3 | €9,880 | €6,970 | -€2,910 | -29.5% |
| Remuneration and social security | 454/9 | €6,239 | €5,615 | -€624 | -10.0% |
| Other amounts payable | 47/48 | €205,637 | €230,637 | +€25,000 | +12.2% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Non-recurring operating income | 76A | €8,950 | - | -€8,950 | |
| Remuneration, social security and pensions | 62 | €32,950 | €38,518 | +€5,568 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,177 | €5,300 | +€3,122 | +143% |
| Other operating charges | 640/8 | €692 | €623 | -€69 | -10.0% |
| Gross operating margin | 9900 | €58,018 | €27,451 | -€30,566 | -52.7% |
| Operating profit (loss) | 9901 | €22,199 | -€16,989 | -€39,188 | |
| Financial income | 75/76B | €97 | €477 | +€380 | +390% |
| Recurring financial income | 75 | €97 | €477 | +€380 | +390% |
| Financial charges | 65/66B | €5,622 | €4,841 | -€781 | -13.9% |
| Recurring financial charges | 65 | €5,622 | €4,841 | -€781 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €16,674 | -€21,354 | -€38,028 | |
| Profit (loss) for the period | 9904 | €16,674 | -€21,354 | -€38,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,674 | -€21,354 | -€38,028 |
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 23 October 2026 via checked.be.