SAKURA KANJI: 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 KANJI
Largest movements
- Cash +€20,022
up €20,022 (+67.5%), from €29,671 to €49,693
mainly Net result for the year (+€23,662) and Trade debts (+€9,915)
- Tangible fixed assets -€4,900
down €4,900 (-29.7%), from €16,476 to €11,576
of which Plant, machinery and equipment: -€2,544
- Reserves +€20,609
up €20,609 (+201%), from €10,254 to €30,863
- Trade debts +€9,915
up €9,915 (+6,806%), from €146 to €10,061
- Debts after one year -€9,398
down €9,398 (-16.8%), from €55,894 to €46,496
- Tax, wage and social debts -€8,387
down €8,387 (-26.3%), from €31,865 to €23,478
- Advances received +€4,724
new in 2025: €4,724
- Taxes +€2,765
up €2,765 (+27.1%), from €10,202 to €12,967
- Gross operating margin -€1,464
down €1,464 (-3.1%), from €47,447 to €45,982
- Depreciation -€793
down €793 (-13.9%), from €5,693 to €4,900
- Financial income -€699
down €699 (-83.3%), from €838 to €140
- Other operating charges +€530
up €530 (+62.2%), from €853 to €1,383
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 | €135,926 | €149,770 | +€13,845 | +10.2% |
| Fixed assets | 21/28 | €86,476 | €81,576 | -€4,900 | -5.7% |
| Tangible fixed assets | 22/27 | €16,476 | €11,576 | -€4,900 | -29.7% |
| Land and buildings | 22 | €8,567 | €6,211 | -€2,356 | -27.5% |
| Plant, machinery and equipment | 23 | €7,909 | €5,365 | -€2,544 | -32.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €70,000 | €70,000 | = | 0.0% |
| Current assets | 29/58 | €49,450 | €68,195 | +€18,745 | +37.9% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,503 | €7,796 | -€708 | -8.3% |
| Trade receivables | 40 | €68 | €68 | = | 0.0% |
| Other amounts receivable | 41 | €8,436 | €7,728 | -€708 | -8.4% |
| Cash at bank and in hand | 54/58 | €29,671 | €49,693 | +€20,022 | +67.5% |
| Deferred charges and accrued income | 490/1 | €1,275 | €706 | -€569 | -44.6% |
| Total equity and liabilities | 10/49 | €135,926 | €149,770 | +€13,845 | +10.2% |
| Equity | 10/15 | €28,804 | €49,413 | +€20,609 | +71.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €10,254 | €30,863 | +€20,609 | +201% |
| Distributable reserves | 133 | €10,254 | €30,863 | +€20,609 | +201% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,121 | €100,357 | -€6,765 | -6.3% |
| Amounts payable after more than one year | 17 | €55,894 | €46,496 | -€9,398 | -16.8% |
| Financial debts | 170/4 | €55,894 | €46,496 | -€9,398 | -16.8% |
| Amounts payable within one year | 42/48 | €51,227 | €53,861 | +€2,633 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €9,016 | €9,398 | +€381 | +4.2% |
| Trade debts | 44 | €146 | €10,061 | +€9,915 | +6,806% |
| Suppliers | 440/4 | €146 | €10,061 | +€9,915 | +6,806% |
| Advances received on contracts in progress | 46 | - | €4,724 | +€4,724 | |
| Taxes, remuneration and social security | 45 | €31,865 | €23,478 | -€8,387 | -26.3% |
| Taxes | 450/3 | €31,865 | €23,478 | -€8,387 | -26.3% |
| Other amounts payable | 47/48 | €10,200 | €6,200 | -€4,000 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,693 | €4,900 | -€793 | -13.9% |
| Other operating charges | 640/8 | €853 | €1,383 | +€530 | +62.2% |
| Gross operating margin | 9900 | €47,447 | €45,982 | -€1,464 | -3.1% |
| Operating profit (loss) | 9901 | €40,901 | €39,699 | -€1,202 | -2.9% |
| Financial income | 75/76B | €838 | €140 | -€699 | -83.3% |
| Recurring financial income | 75 | €838 | €140 | -€699 | -83.3% |
| Financial charges | 65/66B | €3,633 | €3,210 | -€423 | -11.6% |
| Recurring financial charges | 65 | €3,633 | €3,210 | -€423 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €38,107 | €36,629 | -€1,478 | -3.9% |
| Income taxes | 67/77 | €10,202 | €12,967 | +€2,765 | +27.1% |
| Profit (loss) for the period | 9904 | €27,905 | €23,662 | -€4,243 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,905 | €23,662 | -€4,243 | -15.2% |
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 27 October 2026 via checked.be.