SAKURA CM: 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 CM
Largest movements
- Receivables within one year +€37,797
up €37,797 (+189%), from €19,964 to €57,761
of which Other amounts receivable: +€27,256
- Intangible fixed assets -€16,563
down €16,563 (-28.6%), from €57,969 to €41,406
- Tangible fixed assets -€7,501
down €7,501 (-28.7%), from €26,147 to €18,647
of which Other tangible fixed assets: -€4,105
- Cash -€1,714
down €1,714 (-35.0%), from €4,895 to €3,181
mainly Receivables within one year (-€37,797) and Trade debts (-€21,461)
- Trade debts -€21,461
no longer reported in 2025 (was €21,461)
- Other debts +€18,600
new in 2025: €18,600
- Profit (loss) carried forward +€15,228
up €15,228 (+27.7%), from €54,966 to €70,194
- Turnover -€364,598
no longer reported in 2025 (was €364,598)
- Purchases and services -€36,762
down €36,762 (-11.6%), from €317,002 to €280,241
- Gross operating margin +€34,448
up €34,448 (+64.5%), from €53,393 to €87,841
- Staff costs +€6,753
up €6,753 (+66.8%), from €10,108 to €16,861
- Taxes +€4,452
up €4,452 (+325%), from €1,370 to €5,822
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.
Derived cash bridge
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 | €111,075 | €123,295 | +€12,220 | +11.0% |
| Fixed assets | 21/28 | €84,116 | €60,053 | -€24,063 | -28.6% |
| Intangible fixed assets | 21 | €57,969 | €41,406 | -€16,563 | -28.6% |
| Tangible fixed assets | 22/27 | €26,147 | €18,647 | -€7,501 | -28.7% |
| Furniture and vehicles | 24 | €4,254 | €858 | -€3,396 | -79.8% |
| Other tangible fixed assets | 26 | €21,893 | €17,788 | -€4,105 | -18.8% |
| Current assets | 29/58 | €26,959 | €63,242 | +€36,283 | +135% |
| Stocks and contracts in progress | 3 | €2,100 | €2,300 | +€200 | +9.5% |
| Stocks | 30/36 | €2,100 | €2,300 | +€200 | +9.5% |
| Amounts receivable within one year | 40/41 | €19,964 | €57,761 | +€37,797 | +189% |
| Trade receivables | 40 | €2,003 | €12,545 | +€10,541 | +526% |
| Other amounts receivable | 41 | €17,960 | €45,217 | +€27,256 | +152% |
| Cash at bank and in hand | 54/58 | €4,895 | €3,181 | -€1,714 | -35.0% |
| Total equity and liabilities | 10/49 | €111,075 | €123,295 | +€12,220 | +11.0% |
| Equity | 10/15 | €76,966 | €92,194 | +€15,228 | +19.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,966 | €70,194 | +€15,228 | +27.7% |
| Amounts payable | 17/49 | €34,109 | €31,100 | -€3,009 | -8.8% |
| Amounts payable within one year | 42/48 | €34,109 | €31,100 | -€3,009 | -8.8% |
| Trade debts | 44 | €21,461 | - | -€21,461 | |
| Suppliers | 440/4 | €21,461 | - | -€21,461 | |
| Taxes, remuneration and social security | 45 | €12,648 | €12,500 | -€148 | -1.2% |
| Taxes | 450/3 | €10,489 | €9,954 | -€534 | -5.1% |
| Remuneration and social security | 454/9 | €2,160 | €2,546 | +€386 | +17.9% |
| Other amounts payable | 47/48 | - | €18,600 | +€18,600 | |
| Turnover | 70 | €364,598 | - | -€364,598 | |
| Goods, raw materials, services and sundry goods | 60/61 | €317,002 | €280,241 | -€36,762 | -11.6% |
| Remuneration, social security and pensions | 62 | €10,108 | €16,861 | +€6,753 | +66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,900 | €24,063 | -€3,837 | -13.8% |
| Other operating charges | 640/8 | €5,313 | €1,580 | -€3,733 | -70.3% |
| Gross operating margin | 9900 | €53,393 | €87,841 | +€34,448 | +64.5% |
| Operating profit (loss) | 9901 | €10,072 | €45,336 | +€35,265 | +350% |
| Financial charges | 65/66B | €8,592 | €5,686 | -€2,906 | -33.8% |
| Recurring financial charges | 65 | €5,817 | €5,686 | -€131 | -2.3% |
| Non-recurring financial charges | 66B | €2,775 | - | -€2,775 | |
| Profit (loss) for the period before taxes | 9903 | €1,480 | €39,650 | +€38,171 | +2,580% |
| Income taxes | 67/77 | €1,370 | €5,822 | +€4,452 | +325% |
| Profit (loss) for the period | 9904 | €109 | €33,828 | +€33,719 | +30,819% |
| Profit (loss) for the period to be appropriated | 9905 | €109 | €33,828 | +€33,719 | +30,819% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.