SAKRI: 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.
SAKRI
Largest movements
- Cash -€53,627
down €53,627 (-78.7%), from €68,158 to €14,531
mainly Net result for the year (-€50,949) and Debts after one year (-€44,230)
- Reserves -€77,969
down €77,969 (-4.0%), from €2.0m to €1.9m
- Debts after one year -€44,230
down €44,230 (-8.0%), from €553,959 to €509,728
of which Financial debts: -€44,230
- Trade debts +€33,378
up €33,378 (+1668.4%), from €2,001 to €35,379
- Gross operating margin -€118,973
down €118,973, from €95,121 to -€23,852
- Taxes -€23,013
down €23,013 (-98.4%), from €23,376 to €363
- Financial charges +€6,985
up €6,985 (+40.8%), from €17,118 to €24,103
- Financial income -€6,304
down €6,304 (-28.3%), from €22,259 to €15,954
of which Non-recurring financial income: -€3,812
- Depreciation +€961
up €961 (+6.3%), from €15,162 to €16,123
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 | €3,188,058 | €3,103,365 | -€84,693 | -2.7% |
| Fixed assets | 21/28 | €2,543,502 | €2,534,222 | -€9,280 | -0.4% |
| Tangible fixed assets | 22/27 | €59,502 | €50,222 | -€9,280 | -15.6% |
| Plant, machinery and equipment | 23 | €3,234 | €2,903 | -€331 | -10.2% |
| Furniture and vehicles | 24 | €56,268 | €47,319 | -€8,949 | -15.9% |
| Financial fixed assets | 28 | €2,484,000 | €2,484,000 | = | 0.0% |
| Current assets | 29/58 | €644,556 | €569,143 | -€75,413 | -11.7% |
| Amounts receivable within one year | 40/41 | €572,708 | €550,825 | -€21,884 | -3.8% |
| Trade receivables | 40 | €15,000 | €0 | -€15,000 | -100.0% |
| Other amounts receivable | 41 | €557,708 | €550,825 | -€6,884 | -1.2% |
| Cash at bank and in hand | 54/58 | €68,158 | €14,531 | -€53,627 | -78.7% |
| Deferred charges and accrued income | 490/1 | €3,690 | €3,787 | +€98 | +2.6% |
| Total equity and liabilities | 10/49 | €3,188,058 | €3,103,365 | -€84,693 | -2.7% |
| Equity | 10/15 | €2,242,314 | €2,164,345 | -€77,969 | -3.5% |
| Contributions | 10/11 | €274,000 | €274,000 | = | 0.0% |
| Reserves | 13 | €1,968,314 | €1,890,345 | -€77,969 | -4.0% |
| Distributable reserves | 133 | €1,968,314 | €1,890,345 | -€77,969 | -4.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €945,744 | €939,021 | -€6,723 | -0.7% |
| Amounts payable after more than one year | 17 | €553,959 | €509,728 | -€44,230 | -8.0% |
| Financial debts | 170/4 | €515,626 | €471,396 | -€44,230 | -8.6% |
| Other amounts payable | 178/9 | €38,332 | €38,332 | = | 0.0% |
| Amounts payable within one year | 42/48 | €379,364 | €409,445 | +€30,081 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €43,723 | €44,230 | +€508 | +1.2% |
| Financial debts | 43 | €20,213 | €0 | -€20,213 | -100.0% |
| Credit institutions | 430/8 | €20,213 | €0 | -€20,213 | -100.0% |
| Trade debts | 44 | €2,001 | €35,379 | +€33,378 | +1668.4% |
| Suppliers | 440/4 | €2,001 | €35,379 | +€33,378 | +1668.4% |
| Taxes, remuneration and social security | 45 | €4,397 | €4,342 | -€55 | -1.3% |
| Taxes | 450/3 | €4,397 | €4,342 | -€55 | -1.3% |
| Other amounts payable | 47/48 | €309,031 | €325,494 | +€16,463 | +5.3% |
| Accrued charges and deferred income | 492/3 | €12,421 | €19,847 | +€7,426 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,162 | €16,123 | +€961 | +6.3% |
| Other operating charges | 640/8 | €2,254 | €2,463 | +€208 | +9.2% |
| Gross operating margin | 9900 | €95,121 | -€23,852 | -€118,973 | |
| Operating profit (loss) | 9901 | €77,705 | -€42,438 | -€120,142 | |
| Financial income | 75/76B | €22,259 | €15,954 | -€6,304 | -28.3% |
| Recurring financial income | 75 | €18,446 | €15,954 | -€2,492 | -13.5% |
| Non-recurring financial income | 76B | €3,812 | €0 | -€3,812 | -100.0% |
| Financial charges | 65/66B | €17,118 | €24,103 | +€6,985 | +40.8% |
| Recurring financial charges | 65 | €17,118 | €24,103 | +€6,985 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €82,845 | -€50,586 | -€133,431 | |
| Income taxes | 67/77 | €23,376 | €363 | -€23,013 | -98.4% |
| Profit (loss) for the period | 9904 | €59,469 | -€50,949 | -€110,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,469 | -€50,949 | -€110,418 |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.