Sapide: 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.
Sapide
Largest movements
- Cash +€58,594
up €58,594 (+96.0%), from €61,014 to €119,608
mainly Net result for the year (+€55,688) and Tax, wage and social debts (+€18,882)
- Receivables after one year +€15,000
up €15,000 (+42.9%), from €35,000 to €50,000
- Deferred charges and accrued income +€2,431
up €2,431 (+708.7%), from €343 to €2,774
- Receivables within one year +€2,243
up €2,243 (+7.2%), from €31,335 to €33,578
of which Trade receivables: +€1,283
- Reserves +€55,688
up €55,688 (+64.0%), from €87,014 to €142,702
- Tax, wage and social debts +€18,882
up €18,882 (+48.5%), from €38,930 to €57,812
of which Taxes: +€15,696
- Accrued charges and deferred income +€3,589
new in 2024: €3,589
- Gross operating margin +€49,750
up €49,750 (+126.8%), from €39,234 to €88,984
- Taxes +€24,037
up €24,037 (+316.1%), from €7,604 to €31,641
- Financial income +€1,030
up €1,030 (+300.3%), from €343 to €1,373
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.
Cash bridge derived
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 | €131,562 | €209,904 | +€78,342 | +59.5% |
| Fixed assets | 21/28 | €3,870 | €3,944 | +€74 | +1.9% |
| Tangible fixed assets | 22/27 | €3,870 | €3,944 | +€74 | +1.9% |
| Plant, machinery and equipment | 23 | €3,870 | €3,944 | +€74 | +1.9% |
| Current assets | 29/58 | €127,692 | €205,960 | +€78,268 | +61.3% |
| Amounts receivable after more than one year | 29 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Other amounts receivable | 291 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Amounts receivable within one year | 40/41 | €31,335 | €33,578 | +€2,243 | +7.2% |
| Trade receivables | 40 | €31,127 | €32,410 | +€1,283 | +4.1% |
| Other amounts receivable | 41 | €208 | €1,168 | +€960 | +461.5% |
| Cash at bank and in hand | 54/58 | €61,014 | €119,608 | +€58,594 | +96.0% |
| Deferred charges and accrued income | 490/1 | €343 | €2,774 | +€2,431 | +708.7% |
| Total equity and liabilities | 10/49 | €131,562 | €209,904 | +€78,342 | +59.5% |
| Equity | 10/15 | €89,514 | €145,202 | +€55,688 | +62.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €87,014 | €142,702 | +€55,688 | +64.0% |
| Distributable reserves | 133 | €87,014 | €142,702 | +€55,688 | +64.0% |
| Amounts payable | 17/49 | €42,048 | €64,702 | +€22,654 | +53.9% |
| Amounts payable within one year | 42/48 | €42,048 | €61,113 | +€19,065 | +45.3% |
| Trade debts | 44 | €3,082 | €3,264 | +€182 | +5.9% |
| Suppliers | 440/4 | €3,082 | €3,264 | +€182 | +5.9% |
| Taxes, remuneration and social security | 45 | €38,930 | €57,812 | +€18,882 | +48.5% |
| Taxes | 450/3 | €31,498 | €47,194 | +€15,696 | +49.8% |
| Remuneration and social security | 454/9 | €7,432 | €10,618 | +€3,186 | +42.9% |
| Other amounts payable | 47/48 | €36 | €37 | +€1 | +2.8% |
| Accrued charges and deferred income | 492/3 | - | €3,589 | +€3,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,486 | €2,011 | +€525 | +35.3% |
| Other operating charges | 640/8 | €401 | €899 | +€498 | +124.2% |
| Gross operating margin | 9900 | €39,234 | €88,984 | +€49,750 | +126.8% |
| Operating profit (loss) | 9901 | €37,347 | €86,074 | +€48,727 | +130.5% |
| Financial income | 75/76B | €343 | €1,373 | +€1,030 | +300.3% |
| Recurring financial income | 75 | €343 | €1,373 | +€1,030 | +300.3% |
| Financial charges | 65/66B | €48 | €118 | +€70 | +145.8% |
| Recurring financial charges | 65 | €48 | €118 | +€70 | +145.8% |
| Profit (loss) for the period before taxes | 9903 | €37,642 | €87,329 | +€49,687 | +132.0% |
| Income taxes | 67/77 | €7,604 | €31,641 | +€24,037 | +316.1% |
| Profit (loss) for the period | 9904 | €30,038 | €55,688 | +€25,650 | +85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,038 | €55,688 | +€25,650 | +85.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.