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
- Tangible fixed assets -€13,153
down €13,153 (-22.5%), from €58,582 to €45,429
of which Other tangible fixed assets: -€8,574
- Receivables within one year +€6,446
up €6,446 (+295.1%), from €2,184 to €8,630
of which Trade receivables: +€5,095
- Cash +€3,815
up €3,815 (+22.7%), from €16,803 to €20,618
mainly Depreciation (+€14,356) and Trade debts (+€6,938)
- Stocks and contracts -€3,018
down €3,018 (-69.3%), from €4,354 to €1,336
- Deferred charges and accrued income -€1,826
down €1,826 (-44.7%), from €4,086 to €2,260
- Profit (loss) carried forward -€15,844
down €15,844 (-20.8%), from €76,186 to €60,342
- Trade debts +€6,938
up €6,938 (+9771.8%), from €71 to €7,009
- Purchases and services +€20,049
up €20,049 (+11.2%), from €179,281 to €199,330
- Turnover +€16,480
up €16,480 (+7.2%), from €229,599 to €246,079
- Staff costs +€5,117
up €5,117 (+19.6%), from €26,094 to €31,211
- Other operating charges -€4,384
down €4,384 (-74.7%), from €5,868 to €1,484
- Gross operating margin -€3,569
down €3,569 (-7.1%), from €50,318 to €46,749
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 | €86,134 | €78,398 | -€7,736 | -9.0% |
| Fixed assets | 21/28 | €58,707 | €45,554 | -€13,153 | -22.4% |
| Tangible fixed assets | 22/27 | €58,582 | €45,429 | -€13,153 | -22.5% |
| Plant, machinery and equipment | 23 | €4,353 | €627 | -€3,726 | -85.6% |
| Furniture and vehicles | 24 | €1,177 | €324 | -€853 | -72.5% |
| Other tangible fixed assets | 26 | €53,052 | €44,478 | -€8,574 | -16.2% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €27,427 | €32,844 | +€5,417 | +19.8% |
| Stocks and contracts in progress | 3 | €4,354 | €1,336 | -€3,018 | -69.3% |
| Stocks | 30/36 | €4,354 | €1,336 | -€3,018 | -69.3% |
| Amounts receivable within one year | 40/41 | €2,184 | €8,630 | +€6,446 | +295.1% |
| Trade receivables | 40 | €1,051 | €6,146 | +€5,095 | +484.8% |
| Other amounts receivable | 41 | €1,133 | €2,484 | +€1,351 | +119.2% |
| Cash at bank and in hand | 54/58 | €16,803 | €20,618 | +€3,815 | +22.7% |
| Deferred charges and accrued income | 490/1 | €4,086 | €2,260 | -€1,826 | -44.7% |
| Total equity and liabilities | 10/49 | €86,134 | €78,398 | -€7,736 | -9.0% |
| Equity | 10/15 | €84,246 | €68,402 | -€15,844 | -18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,186 | €60,342 | -€15,844 | -20.8% |
| Amounts payable | 17/49 | €1,888 | €9,996 | +€8,108 | +429.4% |
| Amounts payable within one year | 42/48 | €1,888 | €9,996 | +€8,108 | +429.4% |
| Trade debts | 44 | €71 | €7,009 | +€6,938 | +9771.8% |
| Suppliers | 440/4 | €71 | €7,009 | +€6,938 | +9771.8% |
| Taxes, remuneration and social security | 45 | €1,817 | €2,628 | +€811 | +44.6% |
| Taxes | 450/3 | €54 | €338 | +€284 | +525.9% |
| Remuneration and social security | 454/9 | €1,763 | €2,290 | +€527 | +29.9% |
| Other amounts payable | 47/48 | - | €359 | +€359 | |
| Turnover | 70 | €229,599 | €246,079 | +€16,480 | +7.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €179,281 | €199,330 | +€20,049 | +11.2% |
| Remuneration, social security and pensions | 62 | €26,094 | €31,211 | +€5,117 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,605 | €14,356 | -€1,249 | -8.0% |
| Other operating charges | 640/8 | €5,868 | €1,484 | -€4,384 | -74.7% |
| Non-recurring operating charges | 66A | €4,894 | €12,758 | +€7,864 | +160.7% |
| Gross operating margin | 9900 | €50,318 | €46,749 | -€3,569 | -7.1% |
| Operating profit (loss) | 9901 | -€2,143 | -€13,060 | -€10,917 | -509.4% |
| Financial income | 75/76B | €1 | €2 | +€1 | +100.0% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +100.0% |
| Financial charges | 65/66B | €3,285 | €2,502 | -€783 | -23.8% |
| Recurring financial charges | 65 | €3,285 | €2,502 | -€783 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,427 | -€15,560 | -€10,133 | -186.7% |
| Income taxes | 67/77 | - | €284 | +€284 | |
| Profit (loss) for the period | 9904 | -€5,427 | -€15,844 | -€10,417 | -191.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,427 | -€15,844 | -€10,417 | -191.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.