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 -€41,540
down €41,540 (-3.6%), from €1.1m to €1.1m
- Receivables within one year -€11,994
no longer reported in 2025 (was €11,994)
- Profit (loss) carried forward -€85,492
down €85,492 (-17.7%), from -€484,206 to -€569,698
- Debts after one year +€40,632
up €40,632 (+2.6%), from €1.6m to €1.6m
of which Other amounts payable: +€26,882
- Current portion of long-term debt -€15,000
no longer reported in 2025 (was €15,000)
- Financial charges -€4,280
down €4,280 (-10.2%), from €42,069 to €37,789
- Gross operating margin -€2,637
down €2,637, from €1,693 to -€944
- Financial income -€191
down €191 (-52.6%), from €363 to €172
- Other operating charges +€165
up €165 (+3.2%), from €5,226 to €5,391
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 | €1,156,629 | €1,103,640 | -€52,989 | -4.6% |
| Fixed assets | 21/28 | €1,142,892 | €1,101,352 | -€41,540 | -3.6% |
| Tangible fixed assets | 22/27 | €1,142,892 | €1,101,352 | -€41,540 | -3.6% |
| Land and buildings | 22 | €1,142,892 | €1,101,352 | -€41,540 | -3.6% |
| Current assets | 29/58 | €13,737 | €2,288 | -€11,449 | -83.3% |
| Amounts receivable within one year | 40/41 | €11,994 | - | -€11,994 | |
| Other amounts receivable | 41 | €11,994 | - | -€11,994 | |
| Cash at bank and in hand | 54/58 | €148 | €487 | +€339 | +229.1% |
| Deferred charges and accrued income | 490/1 | €1,595 | €1,801 | +€206 | +12.9% |
| Total equity and liabilities | 10/49 | €1,156,629 | €1,103,640 | -€52,989 | -4.6% |
| Equity | 10/15 | -€421,706 | -€507,198 | -€85,492 | -20.3% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€484,206 | -€569,698 | -€85,492 | -17.7% |
| Amounts payable | 17/49 | €1,578,335 | €1,610,838 | +€32,503 | +2.1% |
| Amounts payable after more than one year | 17 | €1,555,983 | €1,596,615 | +€40,632 | +2.6% |
| Financial debts | 170/4 | €387,500 | €401,250 | +€13,750 | +3.5% |
| Other amounts payable | 178/9 | €1,168,483 | €1,195,365 | +€26,882 | +2.3% |
| Amounts payable within one year | 42/48 | €22,352 | €14,223 | -€8,129 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €4,500 | €2,711 | -€1,789 | -39.8% |
| Suppliers | 440/4 | €4,500 | €2,711 | -€1,789 | -39.8% |
| Other amounts payable | 47/48 | €2,852 | €11,512 | +€8,660 | +303.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,540 | €41,540 | = | 0.0% |
| Other operating charges | 640/8 | €5,226 | €5,391 | +€165 | +3.2% |
| Gross operating margin | 9900 | €1,693 | -€944 | -€2,637 | |
| Operating profit (loss) | 9901 | -€45,073 | -€47,875 | -€2,802 | -6.2% |
| Financial income | 75/76B | €363 | €172 | -€191 | -52.6% |
| Recurring financial income | 75 | €363 | €172 | -€191 | -52.6% |
| Financial charges | 65/66B | €42,069 | €37,789 | -€4,280 | -10.2% |
| Recurring financial charges | 65 | €42,069 | €37,789 | -€4,280 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€86,779 | -€85,492 | +€1,287 | +1.5% |
| Profit (loss) for the period | 9904 | -€86,779 | -€85,492 | +€1,287 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,779 | -€85,492 | +€1,287 | +1.5% |
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 28 September 2026 via checked.be.