Sagittario: 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.
Sagittario
Largest movements
- Cash -€3,968
down €3,968 (-16.2%), from €24,532 to €20,564
- Tangible fixed assets -€3,101
down €3,101 (-9.8%), from €31,550 to €28,449
of which Furniture and vehicles: -€2,645
- Deferred charges and accrued income +€3,050
new in 2024: €3,050
- Receivables within one year +€1,456
up €1,456 (+44.1%), from €3,306 to €4,762
- Profit (loss) carried forward +€6,985
up €6,985 (+15.6%), from €44,837 to €51,822
- Tax, wage and social debts -€6,000
no longer reported in 2024 (was €6,000)
- Accrued charges and deferred income -€3,735
no longer reported in 2024 (was €3,735)
- Trade debts +€918
up €918 (+475%), from €193 to €1,112
- Other debts -€730
down €730 (-95.6%), from €764 to €34
- Purchases and services +€10,946
up €10,946 (+20.3%), from €53,942 to €64,888
- Gross operating margin -€5,524
down €5,524 (-39.5%), from €13,991 to €8,467
- Depreciation -€5,509
down €5,509 (-85.1%), from €6,476 to €967
- Turnover +€4,323
up €4,323 (+6.4%), from €67,932 to €72,255
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,389 | €68,827 | -€2,562 | -3.6% |
| Fixed assets | 21/28 | €31,550 | €28,449 | -€3,101 | -9.8% |
| Tangible fixed assets | 22/27 | €31,550 | €28,449 | -€3,101 | -9.8% |
| Furniture and vehicles | 24 | €30,652 | €28,007 | -€2,645 | -8.6% |
| Other tangible fixed assets | 26 | €898 | €442 | -€456 | -50.8% |
| Current assets | 29/58 | €39,838 | €40,377 | +€539 | +1.4% |
| Amounts receivable after more than one year | 29 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 291 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,306 | €4,762 | +€1,456 | +44.1% |
| Trade receivables | 40 | €3,306 | €4,762 | +€1,456 | +44.1% |
| Cash at bank and in hand | 54/58 | €24,532 | €20,564 | -€3,968 | -16.2% |
| Deferred charges and accrued income | 490/1 | - | €3,050 | +€3,050 | |
| Total equity and liabilities | 10/49 | €71,389 | €68,827 | -€2,562 | -3.6% |
| Equity | 10/15 | €60,697 | €67,682 | +€6,985 | +11.5% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Capital | 10 | €14,000 | €14,000 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €4,600 | €4,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,837 | €51,822 | +€6,985 | +15.6% |
| Amounts payable | 17/49 | €10,692 | €1,145 | -€9,547 | -89.3% |
| Amounts payable within one year | 42/48 | €6,957 | €1,145 | -€5,812 | -83.5% |
| Trade debts | 44 | €193 | €1,112 | +€918 | +475% |
| Suppliers | 440/4 | €193 | €1,112 | +€918 | +475% |
| Taxes, remuneration and social security | 45 | €6,000 | - | -€6,000 | |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | €764 | €34 | -€730 | -95.6% |
| Accrued charges and deferred income | 492/3 | €3,735 | - | -€3,735 | |
| Turnover | 70 | €67,932 | €72,255 | +€4,323 | +6.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €53,942 | €64,888 | +€10,946 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,476 | €967 | -€5,509 | -85.1% |
| Other operating charges | 640/8 | €1,610 | €1,818 | +€207 | +12.9% |
| Gross operating margin | 9900 | €13,991 | €8,467 | -€5,524 | -39.5% |
| Operating profit (loss) | 9901 | €5,905 | €5,682 | -€222 | -3.8% |
| Financial income | 75/76B | €212 | €30 | -€182 | -85.8% |
| Recurring financial income | 75 | €212 | €30 | -€182 | -85.8% |
| Financial charges | 65/66B | €0 | €33 | +€33 | +8,029% |
| Recurring financial charges | 65 | €0 | €33 | +€33 | +8,029% |
| Profit (loss) for the period before taxes | 9903 | €6,116 | €5,679 | -€437 | -7.1% |
| Income taxes | 67/77 | €1,237 | €1,101 | -€136 | -11.0% |
| Profit (loss) for the period | 9904 | €4,879 | €4,578 | -€301 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,879 | €4,578 | -€301 | -6.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.