SAHAN: 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.
SAHAN
Largest movements
- Receivables within one year -€8,779
down €8,779 (-14.4%), from €60,803 to €52,024
of which Other amounts receivable: -€8,895
- Cash +€5,156
up €5,156 (+83.6%), from €6,169 to €11,325
mainly Receivables within one year (+€8,779) and Deferred charges and accrued income (+€2,397)
- Deferred charges and accrued income -€2,397
down €2,397 (-33.3%), from €7,190 to €4,793
- Stocks and contracts +€1,896
up €1,896 (+90.3%), from €2,100 to €3,996
- Profit (loss) carried forward -€2,967
down €2,967 (-5.9%), from €50,473 to €47,506
- Tax, wage and social debts -€2,640
down €2,640 (-61.7%), from €4,276 to €1,636
- Trade debts +€1,483
up €1,483 (+140.9%), from €1,053 to €2,536
- Gross operating margin -€6,850
down €6,850, from €5,300 to -€1,549
- Taxes -€1,192
down €1,192 (-94.5%), from €1,261 to €70
- Depreciation -€626
no longer reported in 2025 (was €626)
- Other operating charges +€537
up €537 (+76.0%), from €707 to €1,243
- Financial charges -€375
down €375 (-78.2%), from €479 to €104
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 | €76,262 | €72,138 | -€4,124 | -5.4% |
| Current assets | 29/58 | €76,262 | €72,138 | -€4,124 | -5.4% |
| Stocks and contracts in progress | 3 | €2,100 | €3,996 | +€1,896 | +90.3% |
| Stocks | 30/36 | €2,100 | €3,996 | +€1,896 | +90.3% |
| Amounts receivable within one year | 40/41 | €60,803 | €52,024 | -€8,779 | -14.4% |
| Trade receivables | 40 | €2,945 | €3,062 | +€116 | +4.0% |
| Other amounts receivable | 41 | €57,858 | €48,962 | -€8,895 | -15.4% |
| Cash at bank and in hand | 54/58 | €6,169 | €11,325 | +€5,156 | +83.6% |
| Deferred charges and accrued income | 490/1 | €7,190 | €4,793 | -€2,397 | -33.3% |
| Total equity and liabilities | 10/49 | €76,262 | €72,138 | -€4,124 | -5.4% |
| Equity | 10/15 | €70,933 | €67,966 | -€2,967 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,473 | €47,506 | -€2,967 | -5.9% |
| Amounts payable | 17/49 | €5,329 | €4,172 | -€1,157 | -21.7% |
| Amounts payable within one year | 42/48 | €5,329 | €4,172 | -€1,157 | -21.7% |
| Trade debts | 44 | €1,053 | €2,536 | +€1,483 | +140.9% |
| Suppliers | 440/4 | €1,053 | €2,536 | +€1,483 | +140.9% |
| Taxes, remuneration and social security | 45 | €4,276 | €1,636 | -€2,640 | -61.7% |
| Taxes | 450/3 | €4,276 | €1,636 | -€2,640 | -61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €626 | - | -€626 | |
| Other operating charges | 640/8 | €707 | €1,243 | +€537 | +76.0% |
| Gross operating margin | 9900 | €5,300 | -€1,549 | -€6,850 | |
| Operating profit (loss) | 9901 | €3,968 | -€2,793 | -€6,761 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €479 | €104 | -€375 | -78.2% |
| Recurring financial charges | 65 | €479 | €104 | -€375 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €3,489 | -€2,897 | -€6,386 | |
| Income taxes | 67/77 | €1,261 | €70 | -€1,192 | -94.5% |
| Profit (loss) for the period | 9904 | €2,227 | -€2,967 | -€5,194 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,227 | -€2,967 | -€5,194 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.