SAKIN: 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.
SAKIN
Largest movements
- Cash -€259,039
down €259,039 (-93.5%), from €277,137 to €18,097
mainly Debts after one year (-€266,682) and Deferred charges and accrued income (-€159,806)
- Deferred charges and accrued income +€159,806
up €159,806 (+100.9%), from €158,457 to €318,263
- Debts after one year -€266,682
down €266,682 (-11.8%), from €2.3m to €2.0m
- Profit (loss) carried forward +€190,712
up €190,712 (+261.0%), from €73,073 to €263,785
- Financial income +€206,065
up €206,065 (+273.2%), from €75,420 to €281,485
- Financial charges +€92,197
up €92,197 (+15668.8%), from €588 to €92,785
- Gross operating margin +€3,621
up €3,621, from -€1,609 to €2,013
- Turnover +€2,500
new in 2025: €2,500
- Purchases and services -€1,121
down €1,121 (-69.7%), from €1,609 to €487
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 | €2,436,998 | €2,340,453 | -€96,545 | -4.0% |
| Fixed assets | 21/28 | €2,001,068 | €2,001,068 | = | 0.0% |
| Financial fixed assets | 28 | €2,001,068 | €2,001,068 | = | 0.0% |
| Current assets | 29/58 | €435,930 | €339,385 | -€96,545 | -22.1% |
| Amounts receivable within one year | 40/41 | €337 | €3,025 | +€2,688 | +798.9% |
| Other amounts receivable | 41 | €337 | €3,025 | +€2,688 | +798.9% |
| Cash at bank and in hand | 54/58 | €277,137 | €18,097 | -€259,039 | -93.5% |
| Deferred charges and accrued income | 490/1 | €158,457 | €318,263 | +€159,806 | +100.9% |
| Total equity and liabilities | 10/49 | €2,436,998 | €2,340,453 | -€96,545 | -4.0% |
| Equity | 10/15 | €79,073 | €269,785 | +€190,712 | +241.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,073 | €263,785 | +€190,712 | +261.0% |
| Amounts payable | 17/49 | €2,357,925 | €2,070,668 | -€287,257 | -12.2% |
| Amounts payable after more than one year | 17 | €2,265,132 | €1,998,451 | -€266,682 | -11.8% |
| Financial debts | 170/4 | €2,265,132 | €1,998,451 | -€266,682 | -11.8% |
| Amounts payable within one year | 42/48 | €92,793 | €72,218 | -€20,575 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €92,687 | €71,429 | -€21,259 | -22.9% |
| Trade debts | 44 | €106 | €505 | +€400 | +378.9% |
| Suppliers | 440/4 | €106 | €505 | +€400 | +378.9% |
| Taxes, remuneration and social security | 45 | - | €284 | +€284 | |
| Taxes | 450/3 | - | €284 | +€284 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | - | €2,500 | +€2,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,609 | €487 | -€1,121 | -69.7% |
| Other operating charges | 640/8 | €150 | €0 | -€150 | -100.0% |
| Gross operating margin | 9900 | -€1,609 | €2,013 | +€3,621 | |
| Operating profit (loss) | 9901 | -€1,759 | €2,013 | +€3,771 | |
| Financial income | 75/76B | €75,420 | €281,485 | +€206,065 | +273.2% |
| Recurring financial income | 75 | €75,420 | €281,485 | +€206,065 | +273.2% |
| Financial charges | 65/66B | €588 | €92,785 | +€92,197 | +15668.8% |
| Recurring financial charges | 65 | €588 | €92,785 | +€92,197 | +15668.8% |
| Profit (loss) for the period before taxes | 9903 | €73,073 | €190,712 | +€117,639 | +161.0% |
| Profit (loss) for the period | 9904 | €73,073 | €190,712 | +€117,639 | +161.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,073 | €190,712 | +€117,639 | +161.0% |
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 10 October 2026 via checked.be.