SAILEE: 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.
SAILEE
Largest movements
- Cash +€179,254
up €179,254 (+53.8%), from €332,994 to €512,248
mainly Net result for the year (+€218,579) and Receivables within one year (+€88,182)
- Receivables within one year -€88,182
down €88,182 (-63.4%), from €139,153 to €50,971
of which Other amounts receivable: -€120,280
- Tangible fixed assets -€10,522
down €10,522 (-34.2%), from €30,738 to €20,216
of which Furniture and vehicles: -€8,718
- Reserves +€218,579
up €218,579 (+83.1%), from €262,910 to €481,489
of which Distributable reserves: +€113,329
- Other debts -€90,562
down €90,562 (-55.2%), from €163,966 to €73,405
- Trade debts -€35,726
down €35,726 (-74.5%), from €47,966 to €12,240
- Tax, wage and social debts -€16,976
down €16,976 (-70.1%), from €24,218 to €7,242
- Gross operating margin -€96,844
down €96,844 (-23.8%), from €407,579 to €310,735
- Taxes -€26,740
down €26,740 (-27.1%), from €98,659 to €71,920
- Financial income -€19,313
down €19,313 (-86.1%), from €22,420 to €3,107
- Depreciation -€9,787
down €9,787 (-42.9%), from €22,809 to €13,022
- Financial charges +€7,538
up €7,538 (+309.5%), from €2,436 to €9,974
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 | €504,142 | €584,697 | +€80,555 | +16.0% |
| Fixed assets | 21/28 | €30,738 | €20,216 | -€10,522 | -34.2% |
| Tangible fixed assets | 22/27 | €30,738 | €20,216 | -€10,522 | -34.2% |
| Land and buildings | 22 | €16,700 | €16,700 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,805 | €0 | -€1,805 | -100.0% |
| Furniture and vehicles | 24 | €12,234 | €3,516 | -€8,718 | -71.3% |
| Current assets | 29/58 | €473,404 | €564,481 | +€91,077 | +19.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €139,153 | €50,971 | -€88,182 | -63.4% |
| Trade receivables | 40 | €17,184 | €49,282 | +€32,098 | +186.8% |
| Other amounts receivable | 41 | €121,969 | €1,689 | -€120,280 | -98.6% |
| Cash at bank and in hand | 54/58 | €332,994 | €512,248 | +€179,254 | +53.8% |
| Deferred charges and accrued income | 490/1 | €1,257 | €1,262 | +€5 | +0.4% |
| Total equity and liabilities | 10/49 | €504,142 | €584,697 | +€80,555 | +16.0% |
| Equity | 10/15 | €267,910 | €486,489 | +€218,579 | +81.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €262,910 | €481,489 | +€218,579 | +83.1% |
| Tax-exempt reserves | 132 | €105,250 | €210,500 | +€105,250 | +100.0% |
| Distributable reserves | 133 | €157,660 | €270,989 | +€113,329 | +71.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €236,232 | €98,208 | -€138,024 | -58.4% |
| Amounts payable within one year | 42/48 | €236,150 | €92,886 | -€143,264 | -60.7% |
| Trade debts | 44 | €47,966 | €12,240 | -€35,726 | -74.5% |
| Suppliers | 440/4 | €47,966 | €12,240 | -€35,726 | -74.5% |
| Taxes, remuneration and social security | 45 | €24,218 | €7,242 | -€16,976 | -70.1% |
| Taxes | 450/3 | €24,218 | €7,242 | -€16,976 | -70.1% |
| Other amounts payable | 47/48 | €163,966 | €73,405 | -€90,562 | -55.2% |
| Accrued charges and deferred income | 492/3 | €82 | €5,322 | +€5,239 | +6376.3% |
| Non-recurring operating income | 76A | €63,208 | €0 | -€63,208 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,809 | €13,022 | -€9,787 | -42.9% |
| Other operating charges | 640/8 | €1,342 | €347 | -€995 | -74.1% |
| Gross operating margin | 9900 | €407,579 | €310,735 | -€96,844 | -23.8% |
| Operating profit (loss) | 9901 | €383,428 | €297,365 | -€86,063 | -22.4% |
| Financial income | 75/76B | €22,420 | €3,107 | -€19,313 | -86.1% |
| Recurring financial income | 75 | €22,420 | €3,107 | -€19,313 | -86.1% |
| Financial charges | 65/66B | €2,436 | €9,974 | +€7,538 | +309.5% |
| Recurring financial charges | 65 | €2,436 | €9,974 | +€7,538 | +309.5% |
| Profit (loss) for the period before taxes | 9903 | €403,412 | €290,498 | -€112,914 | -28.0% |
| Income taxes | 67/77 | €98,659 | €71,920 | -€26,740 | -27.1% |
| Profit (loss) for the period | 9904 | €304,753 | €218,579 | -€86,174 | -28.3% |
| Transfer to tax-exempt reserves | 689 | €0 | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €304,753 | €113,329 | -€191,424 | -62.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.