SAGITTA EVOLUTION: 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.
SAGITTA EVOLUTION
Largest movements
- Receivables within one year +€21,108
up €21,108 (+183.7%), from €11,488 to €32,596
of which Trade receivables: +€15,218
- Cash +€14,101
up €14,101 (+17.7%), from €79,632 to €93,733
mainly Net result for the year (+€64,198) and Tax, wage and social debts (+€21,656)
- Tangible fixed assets +€1,557
up €1,557, from €0 to €1,557
- Tax, wage and social debts +€21,656
up €21,656 (+245.8%), from €8,811 to €30,466
of which Remuneration and social security: +€19,498
- Other debts +€15,031
up €15,031 (+24.6%), from €61,087 to €76,118
- Gross operating margin +€18,768
up €18,768 (+29.8%), from €62,943 to €81,711
- Taxes +€3,639
up €3,639 (+28.5%), from €12,762 to €16,401
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 | €91,142 | €127,920 | +€36,778 | +40.4% |
| Fixed assets | 21/28 | €0 | €1,557 | +€1,557 | |
| Tangible fixed assets | 22/27 | €0 | €1,557 | +€1,557 | |
| Furniture and vehicles | 24 | €0 | €1,557 | +€1,557 | |
| Current assets | 29/58 | €91,142 | €126,363 | +€35,221 | +38.6% |
| Amounts receivable within one year | 40/41 | €11,488 | €32,596 | +€21,108 | +183.7% |
| Trade receivables | 40 | €10,750 | €25,968 | +€15,218 | +141.6% |
| Other amounts receivable | 41 | €738 | €6,628 | +€5,890 | +798.3% |
| Cash at bank and in hand | 54/58 | €79,632 | €93,733 | +€14,101 | +17.7% |
| Deferred charges and accrued income | 490/1 | €22 | €34 | +€12 | +55.3% |
| Total equity and liabilities | 10/49 | €91,142 | €127,920 | +€36,778 | +40.4% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,542 | €109,320 | +€36,778 | +50.7% |
| Amounts payable within one year | 42/48 | €72,349 | €109,115 | +€36,766 | +50.8% |
| Trade debts | 44 | €2,451 | €2,530 | +€79 | +3.2% |
| Suppliers | 440/4 | €2,451 | €2,530 | +€79 | +3.2% |
| Taxes, remuneration and social security | 45 | €8,811 | €30,466 | +€21,656 | +245.8% |
| Taxes | 450/3 | €6,403 | €8,561 | +€2,158 | +33.7% |
| Remuneration and social security | 454/9 | €2,407 | €21,905 | +€19,498 | +810.0% |
| Other amounts payable | 47/48 | €61,087 | €76,118 | +€15,031 | +24.6% |
| Accrued charges and deferred income | 492/3 | €193 | €205 | +€13 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €717 | €601 | -€116 | -16.2% |
| Other operating charges | 640/8 | €453 | €393 | -€60 | -13.3% |
| Gross operating margin | 9900 | €62,943 | €81,711 | +€18,768 | +29.8% |
| Operating profit (loss) | 9901 | €61,772 | €80,717 | +€18,944 | +30.7% |
| Financial charges | 65/66B | €141 | €118 | -€23 | -16.3% |
| Recurring financial charges | 65 | €141 | €118 | -€23 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €61,632 | €80,599 | +€18,967 | +30.8% |
| Income taxes | 67/77 | €12,762 | €16,401 | +€3,639 | +28.5% |
| Profit (loss) for the period | 9904 | €48,869 | €64,198 | +€15,329 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,869 | €64,198 | +€15,329 | +31.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.