SAKAPUSS: 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.
SAKAPUSS
Largest movements
- Tangible fixed assets -€35,391
down €35,391 (-37.0%), from €95,632 to €60,241
- Stocks and contracts -€9,264
down €9,264 (-22.5%), from €41,087 to €31,823
- Receivables within one year +€6,323
up €6,323 (+15.0%), from €42,170 to €48,493
of which Trade receivables: +€5,552
- Profit (loss) carried forward -€31,629
down €31,629 (-18.3%), from €172,728 to €141,098
- Tax, wage and social debts +€16,029
up €16,029 (+52.1%), from €30,745 to €46,775
of which Taxes: +€17,792
- Current portion of long-term debt -€15,503
down €15,503 (-81.4%), from €19,034 to €3,531
- Debts after one year -€3,531
no longer reported in 2025 (was €3,531)
- Gross operating margin -€22,925
down €22,925 (-16.3%), from €140,824 to €117,899
- Staff costs -€9,533
down €9,533 (-20.6%), from €46,361 to €36,828
- Depreciation -€6,437
down €6,437 (-14.7%), from €43,854 to €37,417
- Financial charges -€5,747
down €5,747 (-7.5%), from €77,105 to €71,358
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 | €288,499 | €251,638 | -€36,861 | -12.8% |
| Fixed assets | 21/28 | €95,632 | €60,241 | -€35,391 | -37.0% |
| Tangible fixed assets | 22/27 | €95,632 | €60,241 | -€35,391 | -37.0% |
| Land and buildings | 22 | €50,468 | €42,344 | -€8,125 | -16.1% |
| Plant, machinery and equipment | 23 | €27,025 | €13,027 | -€13,997 | -51.8% |
| Furniture and vehicles | 24 | €14,752 | €4,154 | -€10,598 | -71.8% |
| Leasing and similar rights | 25 | €2,683 | €153 | -€2,530 | -94.3% |
| Other tangible fixed assets | 26 | €704 | €563 | -€141 | -20.0% |
| Current assets | 29/58 | €192,868 | €191,397 | -€1,471 | -0.8% |
| Stocks and contracts in progress | 3 | €41,087 | €31,823 | -€9,264 | -22.5% |
| Stocks | 30/36 | €41,087 | €31,823 | -€9,264 | -22.5% |
| Amounts receivable within one year | 40/41 | €42,170 | €48,493 | +€6,323 | +15.0% |
| Trade receivables | 40 | €41,925 | €47,477 | +€5,552 | +13.2% |
| Other amounts receivable | 41 | €246 | €1,016 | +€771 | +314% |
| Cash at bank and in hand | 54/58 | €108,304 | €106,979 | -€1,325 | -1.2% |
| Deferred charges and accrued income | 490/1 | €1,306 | €4,102 | +€2,796 | +214% |
| Total equity and liabilities | 10/49 | €288,499 | €251,638 | -€36,861 | -12.8% |
| Equity | 10/15 | €206,764 | €175,135 | -€31,629 | -15.3% |
| Contributions | 10/11 | €30,880 | €30,880 | = | 0.0% |
| Reserves | 13 | €3,157 | €3,157 | = | 0.0% |
| Distributable reserves | 133 | €3,157 | €3,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,728 | €141,098 | -€31,629 | -18.3% |
| Amounts payable | 17/49 | €81,735 | €76,503 | -€5,232 | -6.4% |
| Amounts payable after more than one year | 17 | €3,531 | - | -€3,531 | |
| Financial debts | 170/4 | €3,531 | - | -€3,531 | |
| Amounts payable within one year | 42/48 | €78,204 | €76,503 | -€1,701 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €19,034 | €3,531 | -€15,503 | -81.4% |
| Taxes, remuneration and social security | 45 | €30,745 | €46,775 | +€16,029 | +52.1% |
| Taxes | 450/3 | €20,603 | €38,396 | +€17,792 | +86.4% |
| Remuneration and social security | 454/9 | €10,142 | €8,379 | -€1,763 | -17.4% |
| Other amounts payable | 47/48 | €28,424 | €26,197 | -€2,227 | -7.8% |
| Remuneration, social security and pensions | 62 | €46,361 | €36,828 | -€9,533 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,854 | €37,417 | -€6,437 | -14.7% |
| Other operating charges | 640/8 | €3,516 | €3,402 | -€115 | -3.3% |
| Gross operating margin | 9900 | €140,824 | €117,899 | -€22,925 | -16.3% |
| Operating profit (loss) | 9901 | €47,092 | €40,252 | -€6,840 | -14.5% |
| Financial income | 75/76B | €7 | €206 | +€199 | +2,933% |
| Recurring financial income | 75 | €7 | €206 | +€199 | +2,933% |
| Financial charges | 65/66B | €77,105 | €71,358 | -€5,747 | -7.5% |
| Recurring financial charges | 65 | €77,105 | €71,358 | -€5,747 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€30,006 | -€30,900 | -€894 | -3.0% |
| Income taxes | 67/77 | €754 | €729 | -€25 | -3.3% |
| Profit (loss) for the period | 9904 | -€30,760 | -€31,629 | -€869 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,760 | -€31,629 | -€869 | -2.8% |
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 18 October 2026 via checked.be.