SAPPERLOOT: 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.
SAPPERLOOT
Largest movements
- Receivables within one year +€25,916
up €25,916 (+482.5%), from €5,371 to €31,287
of which Trade receivables: +€25,251
- Cash -€8,053
down €8,053 (-28.6%), from €28,155 to €20,102
mainly Receivables within one year (-€25,916) and Tax, wage and social debts (-€4,146)
- Tangible fixed assets +€2,219
new in 2025: €2,219
- Deferred charges and accrued income +€1,040
new in 2025: €1,040
- Trade debts +€20,122
up €20,122 (+341.6%), from €5,890 to €26,012
- Profit (loss) carried forward +€5,145
up €5,145 (+38.1%), from €13,491 to €18,636
- Tax, wage and social debts -€4,146
no longer reported in 2025 (was €4,146)
- Gross operating margin -€10,654
down €10,654 (-62.3%), from €17,093 to €6,439
- Taxes -€2,086
down €2,086 (-61.9%), from €3,373 to €1,286
- Depreciation +€281
new in 2025: €281
- Financial income +€274
new in 2025: €274
of which Financial income: +€274
- Other operating charges -€230
no longer reported in 2025 (was €230)
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 | €33,526 | €54,648 | +€21,122 | +63.0% |
| Fixed assets | 21/28 | - | €2,219 | +€2,219 | |
| Tangible fixed assets | 22/27 | - | €2,219 | +€2,219 | |
| Plant, machinery and equipment | 23 | - | €2,219 | +€2,219 | |
| Current assets | 29/58 | €33,526 | €52,429 | +€18,903 | +56.4% |
| Amounts receivable within one year | 40/41 | €5,371 | €31,287 | +€25,916 | +482.5% |
| Trade receivables | 40 | €5,371 | €30,622 | +€25,251 | +470.1% |
| Other amounts receivable | 41 | - | €665 | +€665 | |
| Cash at bank and in hand | 54/58 | €28,155 | €20,102 | -€8,053 | -28.6% |
| Deferred charges and accrued income | 490/1 | - | €1,040 | +€1,040 | |
| Total equity and liabilities | 10/49 | €33,526 | €54,648 | +€21,122 | +63.0% |
| Equity | 10/15 | €23,491 | €28,636 | +€5,145 | +21.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,491 | €18,636 | +€5,145 | +38.1% |
| Amounts payable | 17/49 | €10,035 | €26,012 | +€15,976 | +159.2% |
| Amounts payable within one year | 42/48 | €10,035 | €26,012 | +€15,976 | +159.2% |
| Trade debts | 44 | €5,890 | €26,012 | +€20,122 | +341.6% |
| Suppliers | 440/4 | €5,890 | €26,012 | +€20,122 | +341.6% |
| Taxes, remuneration and social security | 45 | €4,146 | - | -€4,146 | |
| Taxes | 450/3 | €4,146 | - | -€4,146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €281 | +€281 | |
| Other operating charges | 640/8 | €230 | - | -€230 | |
| Gross operating margin | 9900 | €17,093 | €6,439 | -€10,654 | -62.3% |
| Operating profit (loss) | 9901 | €16,863 | €6,158 | -€10,705 | -63.5% |
| Financial income | 75/76B | - | €274 | +€274 | |
| Recurring financial income | 75 | - | €274 | +€274 | |
| Non-recurring financial income | 76B | - | €274 | +€274 | |
| Profit (loss) for the period before taxes | 9903 | €16,863 | €6,432 | -€10,432 | -61.9% |
| Income taxes | 67/77 | €3,373 | €1,286 | -€2,086 | -61.9% |
| Profit (loss) for the period | 9904 | €13,491 | €5,145 | -€8,345 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,491 | €5,145 | -€8,345 | -61.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.