SAPORITO: 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.
SAPORITO
Largest movements
- Tangible fixed assets -€9,624
down €9,624 (-4.8%), from €199,264 to €189,640
of which Land and buildings: -€8,262
- Receivables within one year -€7,916
down €7,916 (-90.3%), from €8,762 to €846
of which Other amounts receivable: -€5,298
- Cash -€3,077
down €3,077 (-12.9%), from €23,827 to €20,749
mainly Debts after one year (-€14,395) and Accrued charges and deferred income (-€6,584)
- Debts after one year -€14,395
down €14,395 (-16.1%), from €89,273 to €74,878
- Accrued charges and deferred income -€6,584
no longer reported in 2025 (was €6,584)
- Profit (loss) carried forward +€3,408
up €3,408 (+5.3%), from €63,957 to €67,365
- Trade debts -€2,388
down €2,388 (-57.5%), from €4,153 to €1,764
- Gross operating margin +€5,438
up €5,438 (+4.5%), from €120,506 to €125,944
- Other operating charges +€2,801
up €2,801 (+57.2%), from €4,894 to €7,694
- Financial charges -€1,322
down €1,322 (-66.5%), from €1,987 to €666
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 | €234,428 | €214,978 | -€19,450 | -8.3% |
| Fixed assets | 21/28 | €199,264 | €189,640 | -€9,624 | -4.8% |
| Tangible fixed assets | 22/27 | €199,264 | €189,640 | -€9,624 | -4.8% |
| Land and buildings | 22 | €197,260 | €188,998 | -€8,262 | -4.2% |
| Plant, machinery and equipment | 23 | €903 | €203 | -€700 | -77.5% |
| Furniture and vehicles | 24 | €1,101 | €439 | -€662 | -60.1% |
| Current assets | 29/58 | €35,164 | €25,338 | -€9,826 | -27.9% |
| Stocks and contracts in progress | 3 | €2,575 | €2,976 | +€401 | +15.6% |
| Stocks | 30/36 | €2,575 | €2,976 | +€401 | +15.6% |
| Amounts receivable within one year | 40/41 | €8,762 | €846 | -€7,916 | -90.3% |
| Trade receivables | 40 | €2,618 | - | -€2,618 | |
| Other amounts receivable | 41 | €6,144 | €846 | -€5,298 | -86.2% |
| Cash at bank and in hand | 54/58 | €23,827 | €20,749 | -€3,077 | -12.9% |
| Deferred charges and accrued income | 490/1 | - | €767 | +€767 | |
| Total equity and liabilities | 10/49 | €234,428 | €214,978 | -€19,450 | -8.3% |
| Equity | 10/15 | €104,638 | €108,046 | +€3,408 | +3.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €34,475 | €34,475 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,615 | €32,615 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,957 | €67,365 | +€3,408 | +5.3% |
| Amounts payable | 17/49 | €129,790 | €106,933 | -€22,858 | -17.6% |
| Amounts payable after more than one year | 17 | €89,273 | €74,878 | -€14,395 | -16.1% |
| Financial debts | 170/4 | €89,273 | €74,878 | -€14,395 | -16.1% |
| Amounts payable within one year | 42/48 | €33,934 | €32,055 | -€1,879 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €14,207 | €14,395 | +€188 | +1.3% |
| Trade debts | 44 | €4,153 | €1,764 | -€2,388 | -57.5% |
| Suppliers | 440/4 | €4,153 | €1,764 | -€2,388 | -57.5% |
| Taxes, remuneration and social security | 45 | €12,877 | €14,003 | +€1,126 | +8.7% |
| Taxes | 450/3 | €7,030 | €8,175 | +€1,145 | +16.3% |
| Remuneration and social security | 454/9 | €5,847 | €5,828 | -€19 | -0.3% |
| Other amounts payable | 47/48 | €2,696 | €1,893 | -€804 | -29.8% |
| Accrued charges and deferred income | 492/3 | €6,584 | - | -€6,584 | |
| Remuneration, social security and pensions | 62 | €103,208 | €104,371 | +€1,163 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,841 | €9,624 | -€218 | -2.2% |
| Other operating charges | 640/8 | €4,894 | €7,694 | +€2,801 | +57.2% |
| Gross operating margin | 9900 | €120,506 | €125,944 | +€5,438 | +4.5% |
| Operating profit (loss) | 9901 | €2,563 | €4,255 | +€1,692 | +66.0% |
| Financial income | 75/76B | €6 | €2 | -€4 | -67.7% |
| Recurring financial income | 75 | €6 | €2 | -€4 | -67.7% |
| Financial charges | 65/66B | €1,987 | €666 | -€1,322 | -66.5% |
| Recurring financial charges | 65 | €1,987 | €666 | -€1,322 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €582 | €3,591 | +€3,010 | +518% |
| Income taxes | 67/77 | €179 | €183 | +€4 | +2.5% |
| Profit (loss) for the period | 9904 | €403 | €3,408 | +€3,005 | +746% |
| Profit (loss) for the period to be appropriated | 9905 | €403 | €3,408 | +€3,005 | +746% |
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 25 October 2026 via checked.be.