SaGa etc: 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.
SaGa etc
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year +€55,184
up €55,184 (+181.9%), from €30,334 to €85,518
of which Other amounts receivable: +€50,076
- Cash -€33,623
down €33,623 (-8.4%), from €401,027 to €367,404
mainly Tax, wage and social debts (-€138,970) and Receivables within one year (-€55,184)
- Tangible fixed assets -€9,578
down €9,578 (-24.6%), from €38,971 to €29,393
of which Furniture and vehicles: -€15,827
- Tax, wage and social debts -€138,970
down €138,970 (-91.2%), from €152,427 to €13,457
of which Taxes: -€139,218
- Profit (loss) carried forward +€49,402
up €49,402 (+11.8%), from €417,585 to €466,987
- Gross operating margin -€502,797
down €502,797 (-86.1%), from €583,643 to €80,846
- Taxes -€121,157
down €121,157 (-90.0%), from €134,643 to €13,485
- Depreciation -€8,270
down €8,270 (-34.0%), from €24,340 to €16,070
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 | €574,321 | €484,600 | -€89,721 | -15.6% |
| Fixed assets | 21/28 | €38,971 | €29,393 | -€9,578 | -24.6% |
| Tangible fixed assets | 22/27 | €38,971 | €29,393 | -€9,578 | -24.6% |
| Furniture and vehicles | 24 | €38,971 | €23,144 | -€15,827 | -40.6% |
| Other tangible fixed assets | 26 | - | €6,248 | +€6,248 | |
| Current assets | 29/58 | €535,350 | €455,208 | -€80,142 | -15.0% |
| Amounts receivable within one year | 40/41 | €30,334 | €85,518 | +€55,184 | +181.9% |
| Trade receivables | 40 | €30,334 | €35,443 | +€5,109 | +16.8% |
| Other amounts receivable | 41 | - | €50,076 | +€50,076 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €401,027 | €367,404 | -€33,623 | -8.4% |
| Deferred charges and accrued income | 490/1 | €3,989 | €2,285 | -€1,704 | -42.7% |
| Total equity and liabilities | 10/49 | €574,321 | €484,600 | -€89,721 | -15.6% |
| Equity | 10/15 | €420,585 | €469,987 | +€49,402 | +11.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €417,585 | €466,987 | +€49,402 | +11.8% |
| Amounts payable | 17/49 | €153,736 | €14,614 | -€139,123 | -90.5% |
| Amounts payable within one year | 42/48 | €153,704 | €14,593 | -€139,111 | -90.5% |
| Trade debts | 44 | €1,277 | €1,136 | -€141 | -11.1% |
| Suppliers | 440/4 | €1,277 | €1,136 | -€141 | -11.1% |
| Taxes, remuneration and social security | 45 | €152,427 | €13,457 | -€138,970 | -91.2% |
| Taxes | 450/3 | €151,713 | €12,495 | -€139,218 | -91.8% |
| Remuneration and social security | 454/9 | €714 | €962 | +€248 | +34.7% |
| Accrued charges and deferred income | 492/3 | €32 | €21 | -€11 | -35.5% |
| Remuneration, social security and pensions | 62 | €9,819 | €9,640 | -€179 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,340 | €16,070 | -€8,270 | -34.0% |
| Other operating charges | 640/8 | €118 | €184 | +€66 | +56.3% |
| Gross operating margin | 9900 | €583,643 | €80,846 | -€502,797 | -86.1% |
| Operating profit (loss) | 9901 | €549,366 | €54,951 | -€494,415 | -90.0% |
| Financial income | 75/76B | €2,998 | €8,165 | +€5,167 | +172.4% |
| Recurring financial income | 75 | €2,998 | €8,165 | +€5,167 | +172.4% |
| Financial charges | 65/66B | €137 | €228 | +€91 | +66.8% |
| Recurring financial charges | 65 | €137 | €228 | +€91 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | €552,227 | €62,888 | -€489,340 | -88.6% |
| Income taxes | 67/77 | €134,643 | €13,485 | -€121,157 | -90.0% |
| Profit (loss) for the period | 9904 | €417,585 | €49,402 | -€368,182 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €417,585 | €49,402 | -€368,182 | -88.2% |
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 11 October 2026 via checked.be.