SACSIUS: 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.
SACSIUS
Largest movements
- Cash +€49,221
up €49,221 (+3283.2%), from €1,499 to €50,720
mainly Depreciation (+€20,404) and Net result for the year (+€14,202)
- Tangible fixed assets -€21,555
down €21,555 (-7.0%), from €307,667 to €286,111
of which Land and buildings: -€17,401
- Deferred charges and accrued income -€5,216
down €5,216 (-78.0%), from €6,687 to €1,471
- Reserves +€14,202
up €14,202 (+15.5%), from €91,683 to €105,885
of which Distributable reserves: +€14,202
- Tax, wage and social debts +€6,917
up €6,917 (+137.7%), from €5,025 to €11,942
of which Taxes: +€9,395
- Gross operating margin +€23,087
up €23,087 (+98.3%), from €23,499 to €46,586
- Taxes +€8,555
up €8,555 (+427.8%), from €2,000 to €10,555
- Depreciation +€2,139
up €2,139 (+11.7%), from €18,265 to €20,404
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 | €344,816 | €366,206 | +€21,390 | +6.2% |
| Fixed assets | 21/28 | €307,667 | €286,111 | -€21,555 | -7.0% |
| Tangible fixed assets | 22/27 | €307,667 | €286,111 | -€21,555 | -7.0% |
| Land and buildings | 22 | €288,882 | €271,481 | -€17,401 | -6.0% |
| Plant, machinery and equipment | 23 | €4,265 | €3,199 | -€1,066 | -25.0% |
| Furniture and vehicles | 24 | €14,519 | €11,431 | -€3,088 | -21.3% |
| Current assets | 29/58 | €37,149 | €80,095 | +€42,945 | +115.6% |
| Amounts receivable within one year | 40/41 | €28,964 | €27,904 | -€1,060 | -3.7% |
| Trade receivables | 40 | €15,786 | €15,404 | -€382 | -2.4% |
| Other amounts receivable | 41 | €13,178 | €12,500 | -€678 | -5.1% |
| Cash at bank and in hand | 54/58 | €1,499 | €50,720 | +€49,221 | +3283.2% |
| Deferred charges and accrued income | 490/1 | €6,687 | €1,471 | -€5,216 | -78.0% |
| Total equity and liabilities | 10/49 | €344,816 | €366,206 | +€21,390 | +6.2% |
| Equity | 10/15 | €310,283 | €324,485 | +€14,202 | +4.6% |
| Contributions | 10/11 | €218,600 | €218,600 | = | 0.0% |
| Reserves | 13 | €91,683 | €105,885 | +€14,202 | +15.5% |
| Non-distributable reserves | 130/1 | €21,860 | €21,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €21,860 | €21,860 | = | 0.0% |
| Distributable reserves | 133 | €69,823 | €84,025 | +€14,202 | +20.3% |
| Amounts payable | 17/49 | €34,533 | €41,721 | +€7,188 | +20.8% |
| Amounts payable within one year | 42/48 | €34,533 | €41,721 | +€7,188 | +20.8% |
| Trade debts | 44 | €29,452 | €29,724 | +€271 | +0.9% |
| Suppliers | 440/4 | €29,452 | €29,724 | +€271 | +0.9% |
| Taxes, remuneration and social security | 45 | €5,025 | €11,942 | +€6,917 | +137.7% |
| Taxes | 450/3 | €2,547 | €11,942 | +€9,395 | +368.9% |
| Remuneration and social security | 454/9 | €2,478 | - | -€2,478 | |
| Other amounts payable | 47/48 | €56 | €56 | = | 0.0% |
| Non-recurring operating income | 76A | - | €30 | +€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,265 | €20,404 | +€2,139 | +11.7% |
| Other operating charges | 640/8 | €1,133 | €1,495 | +€362 | +32.0% |
| Gross operating margin | 9900 | €23,499 | €46,586 | +€23,087 | +98.3% |
| Operating profit (loss) | 9901 | €4,100 | €24,687 | +€20,587 | +502.1% |
| Financial income | 75/76B | €508 | €125 | -€383 | -75.4% |
| Recurring financial income | 75 | €508 | €125 | -€383 | -75.4% |
| Financial charges | 65/66B | €193 | €55 | -€138 | -71.7% |
| Recurring financial charges | 65 | €193 | €55 | -€138 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €4,416 | €24,757 | +€20,342 | +460.7% |
| Income taxes | 67/77 | €2,000 | €10,555 | +€8,555 | +427.8% |
| Profit (loss) for the period | 9904 | €2,416 | €14,202 | +€11,786 | +487.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,416 | €14,202 | +€11,786 | +487.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.