SAKURA: 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.
SAKURA
Largest movements
- Receivables within one year +€33,872
up €33,872 (+49.7%), from €68,171 to €102,042
of which Trade receivables: +€46,771
- Cash -€9,237
down €9,237 (-20.0%), from €46,096 to €36,859
mainly Receivables within one year (-€33,872) and Tax, wage and social debts (-€14,278)
- Deferred charges and accrued income +€1,973
up €1,973 (+143.9%), from €1,372 to €3,345
- Reserves +€31,926
up €31,926 (+36.1%), from €88,434 to €120,360
of which Distributable reserves: +€31,926
- Tax, wage and social debts -€14,278
down €14,278 (-37.5%), from €38,098 to €23,819
of which Remuneration and social security: -€13,136
- Trade debts +€10,094
up €10,094 (+165.5%), from €6,099 to €16,194
- Gross operating margin -€52,660
down €52,660 (-29.0%), from €181,765 to €129,104
- Staff costs -€25,854
down €25,854 (-21.5%), from €120,226 to €94,372
- Financial income +€3,033
up €3,033 (+264.3%), from €1,148 to €4,181
- Other operating charges -€2,874
down €2,874 (-71.7%), from €4,008 to €1,134
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 | €151,721 | €179,440 | +€27,720 | +18.3% |
| Fixed assets | 21/28 | €20,318 | €21,429 | +€1,112 | +5.5% |
| Tangible fixed assets | 22/27 | €20,318 | €21,429 | +€1,112 | +5.5% |
| Land and buildings | 22 | €13,330 | €14,901 | +€1,571 | +11.8% |
| Plant, machinery and equipment | 23 | €3,708 | €4,475 | +€767 | +20.7% |
| Furniture and vehicles | 24 | €3,280 | €2,053 | -€1,227 | -37.4% |
| Current assets | 29/58 | €131,403 | €158,011 | +€26,608 | +20.2% |
| Stocks and contracts in progress | 3 | €15,765 | €15,765 | = | 0.0% |
| Stocks | 30/36 | €15,765 | €15,765 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,171 | €102,042 | +€33,872 | +49.7% |
| Trade receivables | 40 | €3,941 | €50,713 | +€46,771 | +1186.7% |
| Other amounts receivable | 41 | €64,229 | €51,330 | -€12,900 | -20.1% |
| Cash at bank and in hand | 54/58 | €46,096 | €36,859 | -€9,237 | -20.0% |
| Deferred charges and accrued income | 490/1 | €1,372 | €3,345 | +€1,973 | +143.9% |
| Total equity and liabilities | 10/49 | €151,721 | €179,440 | +€27,720 | +18.3% |
| Equity | 10/15 | €107,523 | €139,427 | +€31,904 | +29.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,434 | €120,360 | +€31,926 | +36.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €86,574 | €118,500 | +€31,926 | +36.9% |
| Profit (loss) carried forward | 14 | €490 | €467 | -€23 | -4.6% |
| Amounts payable | 17/49 | €44,197 | €40,013 | -€4,184 | -9.5% |
| Amounts payable within one year | 42/48 | €44,197 | €40,013 | -€4,184 | -9.5% |
| Trade debts | 44 | €6,099 | €16,194 | +€10,094 | +165.5% |
| Suppliers | 440/4 | €6,099 | €16,194 | +€10,094 | +165.5% |
| Taxes, remuneration and social security | 45 | €38,098 | €23,819 | -€14,278 | -37.5% |
| Taxes | 450/3 | €13,901 | €12,758 | -€1,143 | -8.2% |
| Remuneration and social security | 454/9 | €24,197 | €11,061 | -€13,136 | -54.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €120,226 | €94,372 | -€25,854 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,510 | €4,824 | +€315 | +7.0% |
| Other operating charges | 640/8 | €4,008 | €1,134 | -€2,874 | -71.7% |
| Gross operating margin | 9900 | €181,765 | €129,104 | -€52,660 | -29.0% |
| Operating profit (loss) | 9901 | €53,021 | €28,775 | -€24,247 | -45.7% |
| Financial income | 75/76B | €1,148 | €4,181 | +€3,033 | +264.3% |
| Recurring financial income | 75 | €1,148 | €4,181 | +€3,033 | +264.3% |
| Financial charges | 65/66B | €1,278 | €1,117 | -€161 | -12.6% |
| Recurring financial charges | 65 | €1,278 | €1,117 | -€161 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €52,891 | €31,838 | -€21,053 | -39.8% |
| Income taxes | 67/77 | €0 | -€65 | -€65 | |
| Profit (loss) for the period | 9904 | €52,891 | €31,904 | -€20,988 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,891 | €31,904 | -€20,988 | -39.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.