Sage: 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.
Sage
Largest movements
- Cash -€1,750
down €1,750 (-12.8%), from €13,667 to €11,917
mainly Tax, wage and social debts (-€2,235) and Other debts (-€1,211)
- Receivables within one year +€1,163
up €1,163 (+3177.0%), from €37 to €1,200
of which Other amounts receivable: +€1,200
- Tax, wage and social debts -€2,235
down €2,235 (-95.6%), from €2,339 to €104
- Profit (loss) carried forward +€2,034
up €2,034 (+1244.1%), from €163 to €2,198
- Other debts -€1,211
down €1,211 (-10.9%), from €11,101 to €9,891
- Trade debts +€825
new in 2025: €825
- Gross operating margin +€3,490
up €3,490 (+1278.4%), from €273 to €3,763
- Taxes +€1,490
up €1,490 (+1361.3%), from €109 to €1,600
- Other operating charges +€120
new in 2025: €120
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 | €13,704 | €13,117 | -€586 | -4.3% |
| Current assets | 29/58 | €13,704 | €13,117 | -€586 | -4.3% |
| Amounts receivable within one year | 40/41 | €37 | €1,200 | +€1,163 | +3177.0% |
| Trade receivables | 40 | €37 | - | -€37 | |
| Other amounts receivable | 41 | - | €1,200 | +€1,200 | |
| Cash at bank and in hand | 54/58 | €13,667 | €11,917 | -€1,750 | -12.8% |
| Total equity and liabilities | 10/49 | €13,704 | €13,117 | -€586 | -4.3% |
| Equity | 10/15 | €263 | €2,298 | +€2,034 | +772.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163 | €2,198 | +€2,034 | +1244.1% |
| Amounts payable | 17/49 | €13,440 | €10,820 | -€2,620 | -19.5% |
| Amounts payable within one year | 42/48 | €13,440 | €10,820 | -€2,620 | -19.5% |
| Trade debts | 44 | - | €825 | +€825 | |
| Suppliers | 440/4 | - | €825 | +€825 | |
| Taxes, remuneration and social security | 45 | €2,339 | €104 | -€2,235 | -95.6% |
| Taxes | 450/3 | €2,339 | €104 | -€2,235 | -95.6% |
| Other amounts payable | 47/48 | €11,101 | €9,891 | -€1,211 | -10.9% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €273 | €3,763 | +€3,490 | +1278.4% |
| Operating profit (loss) | 9901 | €273 | €3,643 | +€3,370 | +1234.4% |
| Financial charges | 65/66B | - | €9 | +€9 | |
| Recurring financial charges | 65 | - | €9 | +€9 | |
| Profit (loss) for the period before taxes | 9903 | €273 | €3,634 | +€3,361 | +1231.2% |
| Income taxes | 67/77 | €109 | €1,600 | +€1,490 | +1361.3% |
| Profit (loss) for the period | 9904 | €163 | €2,034 | +€1,871 | +1144.1% |
| Profit (loss) for the period to be appropriated | 9905 | €163 | €2,034 | +€1,871 | +1144.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.