SAKURA: 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.
SAKURA
Largest movements
- Cash -€3,611
down €3,611 (-30.8%), from €11,729 to €8,118
mainly Trade debts (-€30,855)
- Tangible fixed assets -€2,360
down €2,360 (-50.0%), from €4,720 to €2,360
- Receivables within one year -€2,341
down €2,341 (-2.1%), from €110,966 to €108,625
- Intangible fixed assets -€2,000
down €2,000 (-50.0%), from €4,000 to €2,000
- Trade debts -€30,855
down €30,855 (-61.5%), from €50,161 to €19,306
- Profit (loss) carried forward +€17,126
up €17,126 (+38.6%), from €44,326 to €61,452
- Tax, wage and social debts +€3,416
up €3,416 (+9.8%), from €34,928 to €38,344
of which Taxes: +€6,186
- Staff costs +€75,493
up €75,493 (+62.2%), from €121,317 to €196,810
- Gross operating margin +€64,620
up €64,620 (+41.5%), from €155,663 to €220,282
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.
Derived cash bridge
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 | €131,415 | €121,103 | -€10,313 | -7.8% |
| Fixed assets | 21/28 | €8,720 | €4,360 | -€4,360 | -50.0% |
| Intangible fixed assets | 21 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Tangible fixed assets | 22/27 | €4,720 | €2,360 | -€2,360 | -50.0% |
| Plant, machinery and equipment | 23 | €4,720 | €2,360 | -€2,360 | -50.0% |
| Current assets | 29/58 | €122,695 | €116,743 | -€5,952 | -4.9% |
| Amounts receivable within one year | 40/41 | €110,966 | €108,625 | -€2,341 | -2.1% |
| Other amounts receivable | 41 | €110,966 | €108,625 | -€2,341 | -2.1% |
| Cash at bank and in hand | 54/58 | €11,729 | €8,118 | -€3,611 | -30.8% |
| Total equity and liabilities | 10/49 | €131,415 | €121,103 | -€10,313 | -7.8% |
| Equity | 10/15 | €46,326 | €63,452 | +€17,126 | +37.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,326 | €61,452 | +€17,126 | +38.6% |
| Amounts payable | 17/49 | €85,089 | €57,651 | -€27,439 | -32.2% |
| Amounts payable within one year | 42/48 | €85,089 | €57,651 | -€27,439 | -32.2% |
| Trade debts | 44 | €50,161 | €19,306 | -€30,855 | -61.5% |
| Suppliers | 440/4 | €50,161 | €19,306 | -€30,855 | -61.5% |
| Taxes, remuneration and social security | 45 | €34,928 | €38,344 | +€3,416 | +9.8% |
| Taxes | 450/3 | €19,454 | €25,640 | +€6,186 | +31.8% |
| Remuneration and social security | 454/9 | €15,474 | €12,704 | -€2,770 | -17.9% |
| Remuneration, social security and pensions | 62 | €121,317 | €196,810 | +€75,493 | +62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,360 | €4,360 | = | 0.0% |
| Other operating charges | 640/8 | €488 | €701 | +€213 | +43.5% |
| Gross operating margin | 9900 | €155,663 | €220,282 | +€64,620 | +41.5% |
| Operating profit (loss) | 9901 | €29,497 | €18,411 | -€11,085 | -37.6% |
| Financial income | 75/76B | €4,360 | €6,390 | +€2,030 | +46.5% |
| Recurring financial income | 75 | €4,360 | €6,390 | +€2,030 | +46.5% |
| Financial charges | 65/66B | €211 | €262 | +€51 | +24.0% |
| Recurring financial charges | 65 | €211 | €262 | +€51 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €33,646 | €24,539 | -€9,107 | -27.1% |
| Income taxes | 67/77 | €8,670 | €7,413 | -€1,257 | -14.5% |
| Profit (loss) for the period | 9904 | €24,976 | €17,126 | -€7,849 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,976 | €17,126 | -€7,849 | -31.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.