SAKIA: 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.
SAKIA
Largest movements
- Stocks and contracts -€9,951
down €9,951 (-20.4%), from €48,686 to €38,735
- Receivables within one year +€2,436
up €2,436 (+6.6%), from €36,763 to €39,198
of which Other amounts receivable: +€2,436
- Cash -€1,223
down €1,223 (-5.1%), from €24,043 to €22,820
mainly Other debts (-€21,971) and Receivables within one year (-€2,436)
- Other debts -€21,971
down €21,971 (-66.1%), from €33,229 to €11,257
- Profit (loss) carried forward +€8,688
up €8,688 (+26.8%), from €32,362 to €41,050
- Tax, wage and social debts +€5,628
up €5,628 (+1047.1%), from €538 to €6,166
- Depreciation -€6,000
no longer reported in 2024 (was €6,000)
- Gross operating margin -€3,133
down €3,133 (-12.2%), from €25,696 to €22,563
- Staff costs -€2,758
down €2,758 (-19.2%), from €14,373 to €11,615
- Financial charges -€385
down €385 (-18.3%), from €2,103 to €1,718
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.
Cash bridge derived
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 | €109,492 | €100,754 | -€8,738 | -8.0% |
| Current assets | 29/58 | €109,492 | €100,754 | -€8,738 | -8.0% |
| Stocks and contracts in progress | 3 | €48,686 | €38,735 | -€9,951 | -20.4% |
| Stocks | 30/36 | €48,686 | €38,735 | -€9,951 | -20.4% |
| Amounts receivable within one year | 40/41 | €36,763 | €39,198 | +€2,436 | +6.6% |
| Trade receivables | 40 | €34,800 | €34,800 | = | 0.0% |
| Other amounts receivable | 41 | €1,963 | €4,398 | +€2,436 | +124.1% |
| Cash at bank and in hand | 54/58 | €24,043 | €22,820 | -€1,223 | -5.1% |
| Total equity and liabilities | 10/49 | €109,492 | €100,754 | -€8,738 | -8.0% |
| Equity | 10/15 | €38,562 | €47,250 | +€8,688 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,362 | €41,050 | +€8,688 | +26.8% |
| Amounts payable | 17/49 | €70,930 | €53,504 | -€17,426 | -24.6% |
| Amounts payable within one year | 42/48 | €70,930 | €53,504 | -€17,426 | -24.6% |
| Trade debts | 44 | €37,164 | €36,081 | -€1,083 | -2.9% |
| Suppliers | 440/4 | €37,164 | €36,081 | -€1,083 | -2.9% |
| Taxes, remuneration and social security | 45 | €538 | €6,166 | +€5,628 | +1047.1% |
| Taxes | 450/3 | €538 | €6,166 | +€5,628 | +1047.1% |
| Other amounts payable | 47/48 | €33,229 | €11,257 | -€21,971 | -66.1% |
| Remuneration, social security and pensions | 62 | €14,373 | €11,615 | -€2,758 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | - | -€6,000 | |
| Other operating charges | 640/8 | €479 | €580 | +€101 | +21.0% |
| Gross operating margin | 9900 | €25,696 | €22,563 | -€3,133 | -12.2% |
| Operating profit (loss) | 9901 | €4,844 | €10,369 | +€5,525 | +114.1% |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | €2,103 | €1,718 | -€385 | -18.3% |
| Recurring financial charges | 65 | €2,103 | €1,718 | -€385 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €2,741 | €8,688 | +€5,947 | +217.0% |
| Profit (loss) for the period | 9904 | €2,741 | €8,688 | +€5,947 | +217.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,741 | €8,688 | +€5,947 | +217.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.