SACRIFI: 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.
SACRIFI
Largest movements
- Cash +€1,612
up €1,612 (+261%), from €618 to €2,230
mainly Other debts (+€10,250) and Trade debts (+€6,527)
- Tangible fixed assets -€1,171
no longer reported in 2024 (was €1,171)
- Receivables within one year +€608
up €608 (+2.6%), from €23,245 to €23,852
of which Other amounts receivable: +€381
- Tax, wage and social debts -€11,812
down €11,812 (-60.3%), from €19,573 to €7,762
of which Remuneration and social security: -€7,851
- Other debts +€10,250
up €10,250 (+10.7%), from €95,439 to €105,689
- Trade debts +€6,527
up €6,527 (+31.8%), from €20,517 to €27,043
- Profit (loss) carried forward -€4,650
down €4,650 (-4.0%), from -€116,559 to -€121,208
- Accrued charges and deferred income +€596
new in 2024: €596
- Staff costs -€28,295
down €28,295 (-98.8%), from €28,648 to €354
- Gross operating margin +€9,478
up €9,478 (+86.2%), from -€11,001 to -€1,523
- Depreciation -€2,479
down €2,479 (-67.9%), from €3,650 to €1,171
- Other operating charges +€577
up €577 (+75.4%), from €765 to €1,342
- Financial charges +€259
up €259 (+99.7%), from €260 to €519
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,170 | €26,082 | +€911 | +3.6% |
| Fixed assets | 21/28 | €1,171 | - | -€1,171 | |
| Tangible fixed assets | 22/27 | €1,171 | - | -€1,171 | |
| Furniture and vehicles | 24 | €1,171 | - | -€1,171 | |
| Current assets | 29/58 | €24,000 | €26,082 | +€2,082 | +8.7% |
| Amounts receivable within one year | 40/41 | €23,245 | €23,852 | +€608 | +2.6% |
| Trade receivables | 40 | €22,420 | €22,646 | +€226 | +1.0% |
| Other amounts receivable | 41 | €825 | €1,206 | +€381 | +46.2% |
| Cash at bank and in hand | 54/58 | €618 | €2,230 | +€1,612 | +261% |
| Deferred charges and accrued income | 490/1 | €137 | - | -€137 | |
| Total equity and liabilities | 10/49 | €25,170 | €26,082 | +€911 | +3.6% |
| Equity | 10/15 | -€110,359 | -€115,008 | -€4,650 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,559 | -€121,208 | -€4,650 | -4.0% |
| Amounts payable | 17/49 | €135,529 | €141,090 | +€5,561 | +4.1% |
| Amounts payable within one year | 42/48 | €135,529 | €140,494 | +€4,965 | +3.7% |
| Trade debts | 44 | €20,517 | €27,043 | +€6,527 | +31.8% |
| Suppliers | 440/4 | €20,517 | €27,043 | +€6,527 | +31.8% |
| Taxes, remuneration and social security | 45 | €19,573 | €7,762 | -€11,812 | -60.3% |
| Taxes | 450/3 | €4,095 | €135 | -€3,961 | -96.7% |
| Remuneration and social security | 454/9 | €15,478 | €7,627 | -€7,851 | -50.7% |
| Other amounts payable | 47/48 | €95,439 | €105,689 | +€10,250 | +10.7% |
| Accrued charges and deferred income | 492/3 | - | €596 | +€596 | |
| Remuneration, social security and pensions | 62 | €28,648 | €354 | -€28,295 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,650 | €1,171 | -€2,479 | -67.9% |
| Other operating charges | 640/8 | €765 | €1,342 | +€577 | +75.4% |
| Gross operating margin | 9900 | -€11,001 | -€1,523 | +€9,478 | +86.2% |
| Operating profit (loss) | 9901 | -€44,065 | -€4,390 | +€39,675 | +90.0% |
| Financial charges | 65/66B | €260 | €519 | +€259 | +99.7% |
| Recurring financial charges | 65 | €260 | €519 | +€259 | +99.7% |
| Profit (loss) for the period before taxes | 9903 | -€44,325 | -€4,909 | +€39,416 | +88.9% |
| Profit (loss) for the period | 9904 | -€44,325 | -€4,909 | +€39,416 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,325 | -€4,909 | +€39,416 | +88.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.