Saïs: 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.
Saïs
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€3,730
down €3,730 (-92.7%), from €4,024 to €294
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,768 | €210,455 | -€313 | -0.1% |
| Current assets | 29/58 | €210,768 | €210,455 | -€313 | -0.1% |
| Amounts receivable within one year | 40/41 | €28,187 | €28,187 | +€0 | 0.0% |
| Other amounts receivable | 41 | €28,187 | €28,187 | +€0 | 0.0% |
| Current investments | 50/53 | €178,274 | €178,274 | +€0 | 0.0% |
| Other investments | 51/53 | €178,274 | - | -€178,274 | |
| Cash at bank and in hand | 54/58 | €4,308 | €3,994 | -€314 | -7.3% |
| Total equity and liabilities | 10/49 | €210,768 | €210,455 | -€313 | -0.1% |
| Equity | 10/15 | €208,816 | €208,522 | -€294 | -0.1% |
| Contributions | 10/11 | €74,368 | €74,368 | -€0 | 0.0% |
| Capital | 10 | €74,368 | €74,368 | -€0 | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | -€0 | 0.0% |
| Reserves | 13 | €134,448 | €134,154 | -€294 | -0.2% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | +€0 | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | +€0 | 0.0% |
| Distributable reserves | 133 | €127,011 | €126,717 | -€294 | -0.2% |
| Amounts payable | 17/49 | €1,953 | €1,933 | -€20 | -1.0% |
| Amounts payable within one year | 42/48 | €1,953 | €1,933 | -€20 | -1.0% |
| Other amounts payable | 47/48 | €1,953 | €1,933 | -€20 | -1.0% |
| Operating charges | 60/66A | €4,024 | - | -€4,024 | |
| Other operating charges | 640/8 | €4,024 | €294 | -€3,730 | -92.7% |
| Operating profit (loss) | 9901 | -€4,024 | -€294 | +€3,730 | +92.7% |
| Financial income | 75/76B | €908 | - | -€908 | |
| Recurring financial income | 75 | €908 | - | -€908 | |
| Income from current assets | 751 | €908 | - | -€908 | |
| Financial charges | 65/66B | €457 | - | -€457 | |
| Recurring financial charges | 65 | €457 | - | -€457 | |
| Other financial charges | 652/9 | €457 | - | -€457 | |
| Profit (loss) for the period before taxes | 9903 | -€3,572 | -€294 | +€3,278 | +91.8% |
| Profit (loss) for the period | 9904 | -€3,572 | -€294 | +€3,278 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,572 | -€294 | +€3,278 | +91.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.