SAPLA: 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.
SAPLA
Largest movements
- Financial fixed assets -€16,000
down €16,000 (-99.8%), from €16,025 to €25
- Cash +€6,675
up €6,675 (+283.0%), from €2,359 to €9,034
mainly Investment in fixed assets (net) (+€15,676) and Net result for the year (+€14,000)
- Tangible fixed assets -€5,119
down €5,119 (-3.1%), from €166,732 to €161,613
of which Land and buildings: -€4,363
- Reserves -€20,408
down €20,408 (-26.6%), from €76,708 to €56,300
- Other debts -€13,638
down €13,638 (-62.0%), from €22,002 to €8,364
- Profit (loss) carried forward +€12,391
up €12,391 (+10.7%), from €115,354 to €127,745
- Tax, wage and social debts +€6,981
up €6,981 (+121.7%), from €5,736 to €12,717
- Gross operating margin -€3,425
down €3,425 (-12.0%), from €28,448 to €25,023
- Taxes -€2,417
down €2,417 (-34.3%), from €7,054 to €4,637
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 | €229,906 | €213,322 | -€16,584 | -7.2% |
| Fixed assets | 21/28 | €182,757 | €161,638 | -€21,119 | -11.6% |
| Tangible fixed assets | 22/27 | €166,732 | €161,613 | -€5,119 | -3.1% |
| Land and buildings | 22 | €165,976 | €161,613 | -€4,363 | -2.6% |
| Furniture and vehicles | 24 | €756 | - | -€756 | |
| Financial fixed assets | 28 | €16,025 | €25 | -€16,000 | -99.8% |
| Current assets | 29/58 | €47,149 | €51,684 | +€4,535 | +9.6% |
| Amounts receivable within one year | 40/41 | €44,790 | €42,650 | -€2,140 | -4.8% |
| Other amounts receivable | 41 | €44,790 | €42,650 | -€2,140 | -4.8% |
| Cash at bank and in hand | 54/58 | €2,359 | €9,034 | +€6,675 | +283.0% |
| Total equity and liabilities | 10/49 | €229,906 | €213,322 | -€16,584 | -7.2% |
| Equity | 10/15 | €200,122 | €192,105 | -€8,017 | -4.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Outside capital | 11 | €8,060 | - | -€8,060 | |
| Other | 1109/19 | €8,060 | - | -€8,060 | |
| Reserves | 13 | €76,708 | €56,300 | -€20,408 | -26.6% |
| Distributable reserves | 133 | €76,708 | €56,300 | -€20,408 | -26.6% |
| Profit (loss) carried forward | 14 | €115,354 | €127,745 | +€12,391 | +10.7% |
| Amounts payable | 17/49 | €29,784 | €21,217 | -€8,567 | -28.8% |
| Amounts payable within one year | 42/48 | €29,784 | €21,217 | -€8,567 | -28.8% |
| Trade debts | 44 | €2,046 | €136 | -€1,910 | -93.4% |
| Suppliers | 440/4 | €2,046 | €136 | -€1,910 | -93.4% |
| Taxes, remuneration and social security | 45 | €5,736 | €12,717 | +€6,981 | +121.7% |
| Taxes | 450/3 | €5,736 | €12,717 | +€6,981 | +121.7% |
| Other amounts payable | 47/48 | €22,002 | €8,364 | -€13,638 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,372 | €5,443 | +€71 | +1.3% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €28,448 | €25,023 | -€3,425 | -12.0% |
| Operating profit (loss) | 9901 | €22,689 | €19,180 | -€3,509 | -15.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €338 | €543 | +€205 | +60.7% |
| Recurring financial charges | 65 | €338 | €543 | +€205 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | €22,354 | €18,637 | -€3,717 | -16.6% |
| Income taxes | 67/77 | €7,054 | €4,637 | -€2,417 | -34.3% |
| Profit (loss) for the period | 9904 | €15,300 | €14,000 | -€1,300 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,300 | €14,000 | -€1,300 | -8.5% |
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 5 October 2026 via checked.be.