Sakina: 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.
Sakina
Largest movements
- Tangible fixed assets +€16,384
up €16,384 (+325%), from €5,048 to €21,432
of which Plant, machinery and equipment: +€14,358
- Receivables within one year -€14,847
down €14,847 (-24.8%), from €59,775 to €44,928
of which Other amounts receivable: -€17,469
- Cash +€7,469
up €7,469 (+176%), from €4,240 to €11,709
mainly Tax, wage and social debts (+€25,110) and Receivables within one year (+€14,847)
- Stocks and contracts -€981
down €981 (-39.2%), from €2,500 to €1,519
- Profit (loss) carried forward -€28,766
down €28,766, from €6,441 to -€22,325
- Tax, wage and social debts +€25,110
up €25,110 (+42.8%), from €58,627 to €83,736
of which Remuneration and social security: +€15,615
- Trade debts +€11,245
up €11,245 (+191%), from €5,896 to €17,141
- Staff costs +€146,511
up €146,511 (+101%), from €144,617 to €291,129
- Gross operating margin +€130,542
up €130,542 (+83.1%), from €157,066 to €287,608
- Other operating charges +€16,197
up €16,197 (+746%), from €2,170 to €18,367
- Depreciation +€4,688
up €4,688 (+268%), from €1,752 to €6,440
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 | €78,920 | €86,508 | +€7,588 | +9.6% |
| Fixed assets | 21/28 | €11,948 | €27,612 | +€15,664 | +131% |
| Intangible fixed assets | 21 | €6,900 | €6,180 | -€720 | -10.4% |
| Tangible fixed assets | 22/27 | €5,048 | €21,432 | +€16,384 | +325% |
| Plant, machinery and equipment | 23 | - | €14,358 | +€14,358 | |
| Furniture and vehicles | 24 | €5,048 | €5,002 | -€47 | -0.9% |
| Other tangible fixed assets | 26 | - | €2,072 | +€2,072 | |
| Current assets | 29/58 | €66,972 | €58,896 | -€8,076 | -12.1% |
| Stocks and contracts in progress | 3 | €2,500 | €1,519 | -€981 | -39.2% |
| Stocks | 30/36 | €2,500 | €1,519 | -€981 | -39.2% |
| Amounts receivable within one year | 40/41 | €59,775 | €44,928 | -€14,847 | -24.8% |
| Trade receivables | 40 | €437 | €3,060 | +€2,623 | +600% |
| Other amounts receivable | 41 | €59,337 | €41,868 | -€17,469 | -29.4% |
| Cash at bank and in hand | 54/58 | €4,240 | €11,709 | +€7,469 | +176% |
| Deferred charges and accrued income | 490/1 | €458 | €740 | +€282 | +61.6% |
| Total equity and liabilities | 10/49 | €78,920 | €86,508 | +€7,588 | +9.6% |
| Equity | 10/15 | €9,341 | -€19,425 | -€28,766 | |
| Contributions | 10/11 | €2,900 | €2,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,441 | -€22,325 | -€28,766 | |
| Amounts payable | 17/49 | €69,579 | €105,934 | +€36,354 | +52.2% |
| Amounts payable within one year | 42/48 | €69,579 | €105,934 | +€36,354 | +52.2% |
| Trade debts | 44 | €5,896 | €17,141 | +€11,245 | +191% |
| Suppliers | 440/4 | €5,896 | €17,141 | +€11,245 | +191% |
| Taxes, remuneration and social security | 45 | €58,627 | €83,736 | +€25,110 | +42.8% |
| Taxes | 450/3 | €23,678 | €33,172 | +€9,494 | +40.1% |
| Remuneration and social security | 454/9 | €34,949 | €50,564 | +€15,615 | +44.7% |
| Other amounts payable | 47/48 | €5,056 | €5,056 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €144,617 | €291,129 | +€146,511 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,752 | €6,440 | +€4,688 | +268% |
| Other operating charges | 640/8 | €2,170 | €18,367 | +€16,197 | +746% |
| Gross operating margin | 9900 | €157,066 | €287,608 | +€130,542 | +83.1% |
| Operating profit (loss) | 9901 | €8,527 | -€28,328 | -€36,854 | |
| Financial income | 75/76B | €15 | €0 | -€14 | -98.3% |
| Recurring financial income | 75 | €15 | €0 | -€14 | -98.3% |
| Financial charges | 65/66B | €53 | €439 | +€386 | +733% |
| Recurring financial charges | 65 | €53 | €439 | +€386 | +733% |
| Profit (loss) for the period before taxes | 9903 | €8,488 | -€28,766 | -€37,255 | |
| Income taxes | 67/77 | €2,047 | €0 | -€2,047 | -100% |
| Profit (loss) for the period | 9904 | €6,441 | -€28,766 | -€35,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,441 | -€28,766 | -€35,207 |
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 24 October 2026 via checked.be.