SAEY JUNIORS: 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.
SAEY JUNIORS
Largest movements
- Cash -€33,814
down €33,814 (-31.7%), from €106,777 to €72,963
mainly Net result for the year (-€17,145) and Debts after one year (-€14,907)
- Tangible fixed assets -€14,903
down €14,903 (-19.5%), from €76,284 to €61,380
of which Leasing and similar rights: -€16,913
- Deferred charges and accrued income +€11,310
up €11,310 (+234%), from €4,843 to €16,153
- Profit (loss) carried forward -€17,145
down €17,145 (-163%), from -€10,513 to -€27,657
- Debts after one year -€14,907
down €14,907 (-30.8%), from €48,328 to €33,420
- Trade debts -€3,455
down €3,455 (-6.1%), from €57,082 to €53,627
- Gross operating margin -€23,056
down €23,056 (-26.6%), from €86,551 to €63,495
- Staff costs +€3,219
up €3,219 (+6.3%), from €51,286 to €54,504
- Other operating charges -€2,312
down €2,312 (-53.6%), from €4,314 to €2,002
- Taxes +€1,126
up €1,126, from -€1,125 to €1
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 | €190,058 | €153,936 | -€36,122 | -19.0% |
| Fixed assets | 21/28 | €76,284 | €61,380 | -€14,903 | -19.5% |
| Tangible fixed assets | 22/27 | €76,284 | €61,380 | -€14,903 | -19.5% |
| Land and buildings | 22 | €2,084 | €2,084 | = | 0.0% |
| Plant, machinery and equipment | 23 | €418 | €3,340 | +€2,923 | +699% |
| Furniture and vehicles | 24 | €1,417 | €504 | -€912 | -64.4% |
| Leasing and similar rights | 25 | €72,365 | €55,452 | -€16,913 | -23.4% |
| Current assets | 29/58 | €113,774 | €92,555 | -€21,219 | -18.6% |
| Stocks and contracts in progress | 3 | €2,155 | €3,440 | +€1,285 | +59.6% |
| Stocks | 30/36 | €2,155 | €3,440 | +€1,285 | +59.6% |
| Cash at bank and in hand | 54/58 | €106,777 | €72,963 | -€33,814 | -31.7% |
| Deferred charges and accrued income | 490/1 | €4,843 | €16,153 | +€11,310 | +234% |
| Total equity and liabilities | 10/49 | €190,058 | €153,936 | -€36,122 | -19.0% |
| Equity | 10/15 | €56,815 | €39,670 | -€17,145 | -30.2% |
| Contributions | 10/11 | €31,500 | €31,500 | = | 0.0% |
| Reserves | 13 | €35,827 | €35,827 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,269 | €24,269 | = | 0.0% |
| Reserves not available under the articles | 1311 | €21,169 | €24,269 | +€3,100 | +14.6% |
| Other | 1319 | €3,100 | - | -€3,100 | |
| Distributable reserves | 133 | €11,558 | €11,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,513 | -€27,657 | -€17,145 | -163% |
| Amounts payable | 17/49 | €133,243 | €114,266 | -€18,977 | -14.2% |
| Amounts payable after more than one year | 17 | €48,328 | €33,420 | -€14,907 | -30.8% |
| Financial debts | 170/4 | €48,328 | €33,420 | -€14,907 | -30.8% |
| Amounts payable within one year | 42/48 | €84,916 | €80,846 | -€4,069 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €14,218 | €14,907 | +€690 | +4.8% |
| Trade debts | 44 | €57,082 | €53,627 | -€3,455 | -6.1% |
| Suppliers | 440/4 | €57,082 | €53,627 | -€3,455 | -6.1% |
| Taxes, remuneration and social security | 45 | €13,615 | €12,311 | -€1,304 | -9.6% |
| Taxes | 450/3 | €3,240 | €39 | -€3,200 | -98.8% |
| Remuneration and social security | 454/9 | €10,376 | €12,272 | +€1,896 | +18.3% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Remuneration, social security and pensions | 62 | €51,286 | €54,504 | +€3,219 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,277 | €18,353 | +€76 | +0.4% |
| Other operating charges | 640/8 | €4,314 | €2,002 | -€2,312 | -53.6% |
| Non-recurring operating charges | 66A | €12 | €284 | +€272 | +2,247% |
| Gross operating margin | 9900 | €86,551 | €63,495 | -€23,056 | -26.6% |
| Operating profit (loss) | 9901 | €12,663 | -€11,648 | -€24,311 | |
| Financial income | 75/76B | €1 | €2 | +€1 | +94.7% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +94.7% |
| Financial charges | 65/66B | €6,076 | €5,499 | -€578 | -9.5% |
| Recurring financial charges | 65 | €6,076 | €5,499 | -€578 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €6,587 | -€17,144 | -€23,732 | |
| Income taxes | 67/77 | -€1,125 | €1 | +€1,126 | |
| Profit (loss) for the period | 9904 | €7,713 | -€17,145 | -€24,857 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,713 | -€17,145 | -€24,857 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.