SAIL Management: 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.
SAIL Management
Largest movements
- Cash -€9,067
down €9,067 (-85.7%), from €10,583 to €1,516
mainly Trade debts (-€10,272)
- Receivables within one year -€308
down €308 (-4.8%), from €6,374 to €6,066
of which Other amounts receivable: -€3,466
- Trade debts -€10,272
down €10,272 (-89.0%), from €11,537 to €1,265
- Profit (loss) carried forward +€744
up €744 (+590%), from €126 to €870
- Gross operating margin +€1,238
up €1,238 (+677%), from €183 to €1,421
- Taxes +€152
new in 2025: €152
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.
Derived cash bridge
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 | €17,863 | €8,487 | -€9,376 | -52.5% |
| Fixed assets | 21/28 | €900 | €900 | = | 0.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €16,963 | €7,587 | -€9,376 | -55.3% |
| Amounts receivable within one year | 40/41 | €6,374 | €6,066 | -€308 | -4.8% |
| Trade receivables | 40 | €11 | €3,169 | +€3,158 | +28,709% |
| Other amounts receivable | 41 | €6,363 | €2,897 | -€3,466 | -54.5% |
| Current investments | 50/53 | €6 | €5 | -€1 | -16.7% |
| Cash at bank and in hand | 54/58 | €10,583 | €1,516 | -€9,067 | -85.7% |
| Total equity and liabilities | 10/49 | €17,863 | €8,487 | -€9,376 | -52.5% |
| Equity | 10/15 | €6,326 | €7,070 | +€744 | +11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126 | €870 | +€744 | +590% |
| Amounts payable | 17/49 | €11,537 | €1,417 | -€10,120 | -87.7% |
| Amounts payable within one year | 42/48 | €11,537 | €1,417 | -€10,120 | -87.7% |
| Trade debts | 44 | €11,537 | €1,265 | -€10,272 | -89.0% |
| Suppliers | 440/4 | €11,537 | €1,265 | -€10,272 | -89.0% |
| Taxes, remuneration and social security | 45 | - | €152 | +€152 | |
| Taxes | 450/3 | - | €152 | +€152 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €183 | €1,421 | +€1,238 | +677% |
| Operating profit (loss) | 9901 | -€201 | €1,034 | +€1,235 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €139 | €138 | -€1 | -0.7% |
| Recurring financial charges | 65 | €139 | €138 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€337 | €896 | +€1,233 | |
| Income taxes | 67/77 | - | €152 | +€152 | |
| Profit (loss) for the period | 9904 | -€337 | €744 | +€1,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€337 | €744 | +€1,081 |
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 30 October 2026 via checked.be.