SACRILEGE: 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.
SACRILEGE
Largest movements
- Cash -€1,559
no longer reported in 2025 (was €1,559)
mainly Other debts (-€6,652) and Investment in fixed assets (net) (-€2,164)
- Deferred charges and accrued income +€930
new in 2025: €930
- Receivables within one year +€714
up €714 (+125%), from €571 to €1,285
of which Trade receivables: +€703
- Stocks and contracts +€475
up €475 (+16.7%), from €2,841 to €3,316
- Current investments +€358
new in 2025: €358
- Profit (loss) carried forward +€9,319
up €9,319 (+9.1%), from -€102,458 to -€93,139
- Other debts -€6,652
down €6,652 (-11.4%), from €58,437 to €51,785
- Tax, wage and social debts -€1,354
down €1,354 (-28.9%), from €4,685 to €3,331
- Trade debts -€222
down €222 (-5.2%), from €4,252 to €4,030
- Gross operating margin +€13,151
up €13,151 (+961%), from €1,368 to €14,519
- Taxes +€1,180
new in 2025: €1,180
- Other operating charges +€538
up €538 (+92.3%), from €583 to €1,120
- Depreciation +€291
up €291 (+17.1%), from €1,699 to €1,990
- Financial charges +€212
up €212 (+26.7%), from €794 to €1,007
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 | €9,848 | €10,940 | +€1,092 | +11.1% |
| Fixed assets | 21/28 | €4,876 | €5,050 | +€174 | +3.6% |
| Tangible fixed assets | 22/27 | €4,648 | €4,822 | +€174 | +3.7% |
| Furniture and vehicles | 24 | €710 | €1,736 | +€1,026 | +145% |
| Other tangible fixed assets | 26 | €3,938 | €3,086 | -€853 | -21.6% |
| Financial fixed assets | 28 | €228 | €228 | = | 0.0% |
| Current assets | 29/58 | €4,972 | €5,890 | +€918 | +18.5% |
| Stocks and contracts in progress | 3 | €2,841 | €3,316 | +€475 | +16.7% |
| Stocks | 30/36 | €2,841 | €3,316 | +€475 | +16.7% |
| Amounts receivable within one year | 40/41 | €571 | €1,285 | +€714 | +125% |
| Trade receivables | 40 | €571 | €1,275 | +€703 | +123% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Current investments | 50/53 | - | €358 | +€358 | |
| Cash at bank and in hand | 54/58 | €1,559 | - | -€1,559 | |
| Deferred charges and accrued income | 490/1 | - | €930 | +€930 | |
| Total equity and liabilities | 10/49 | €9,848 | €10,940 | +€1,092 | +11.1% |
| Equity | 10/15 | -€57,525 | -€48,206 | +€9,319 | +16.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,340 | €26,340 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,481 | €4,481 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,458 | -€93,139 | +€9,319 | +9.1% |
| Amounts payable | 17/49 | €67,374 | €59,146 | -€8,228 | -12.2% |
| Amounts payable within one year | 42/48 | €67,374 | €59,146 | -€8,228 | -12.2% |
| Trade debts | 44 | €4,252 | €4,030 | -€222 | -5.2% |
| Suppliers | 440/4 | €4,252 | €4,030 | -€222 | -5.2% |
| Taxes, remuneration and social security | 45 | €4,685 | €3,331 | -€1,354 | -28.9% |
| Taxes | 450/3 | €4,685 | €3,331 | -€1,354 | -28.9% |
| Other amounts payable | 47/48 | €58,437 | €51,785 | -€6,652 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,699 | €1,990 | +€291 | +17.1% |
| Other operating charges | 640/8 | €583 | €1,120 | +€538 | +92.3% |
| Gross operating margin | 9900 | €1,368 | €14,519 | +€13,151 | +961% |
| Operating profit (loss) | 9901 | -€913 | €11,409 | +€12,322 | |
| Financial income | 75/76B | €173 | €96 | -€77 | -44.3% |
| Recurring financial income | 75 | €173 | €96 | -€77 | -44.3% |
| Financial charges | 65/66B | €794 | €1,007 | +€212 | +26.7% |
| Recurring financial charges | 65 | €794 | €1,007 | +€212 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,534 | €10,499 | +€12,033 | |
| Income taxes | 67/77 | - | €1,180 | +€1,180 | |
| Profit (loss) for the period | 9904 | -€1,534 | €9,319 | +€10,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,534 | €9,319 | +€10,854 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.