Sapporo: 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.
Sapporo
Largest movements
- Cash +€9,808
up €9,808 (+2604.7%), from €377 to €10,184
mainly Other debts (+€10,016) and Receivables within one year (+€1,736)
- Receivables within one year -€1,736
down €1,736 (-82.2%), from €2,114 to €377
of which Trade receivables: -€1,620
- Other debts +€10,016
up €10,016 (+540.7%), from €1,852 to €11,868
- Trade debts -€3,095
down €3,095 (-84.0%), from €3,685 to €590
- Profit (loss) carried forward +€1,134
up €1,134 (+4530.2%), from €25 to €1,159
- Gross operating margin +€2,102
up €2,102 (+145.5%), from €1,444 to €3,546
- Taxes +€582
up €582 (+9300.8%), from €6 to €588
- Other operating charges +€236
up €236 (+38.0%), from €622 to €858
- Depreciation +€234
up €234 (+35.1%), from €665 to €899
- Financial charges -€59
down €59 (-46.9%), from €126 to €67
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 | €6,260 | €14,374 | +€8,115 | +129.6% |
| Fixed assets | 21/28 | €3,770 | €3,813 | +€43 | +1.1% |
| Tangible fixed assets | 22/27 | €3,770 | €3,813 | +€43 | +1.1% |
| Furniture and vehicles | 24 | €3,770 | €3,813 | +€43 | +1.1% |
| Current assets | 29/58 | €2,490 | €10,562 | +€8,071 | +324.1% |
| Amounts receivable within one year | 40/41 | €2,114 | €377 | -€1,736 | -82.2% |
| Trade receivables | 40 | €1,620 | - | -€1,620 | |
| Other amounts receivable | 41 | €494 | €377 | -€116 | -23.6% |
| Cash at bank and in hand | 54/58 | €377 | €10,184 | +€9,808 | +2604.7% |
| Total equity and liabilities | 10/49 | €6,260 | €14,374 | +€8,115 | +129.6% |
| Equity | 10/15 | €125 | €1,259 | +€1,134 | +906.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25 | €1,159 | +€1,134 | +4530.2% |
| Amounts payable | 17/49 | €6,135 | €13,115 | +€6,981 | +113.8% |
| Amounts payable within one year | 42/48 | €6,135 | €13,115 | +€6,981 | +113.8% |
| Trade debts | 44 | €3,685 | €590 | -€3,095 | -84.0% |
| Suppliers | 440/4 | €3,685 | €590 | -€3,095 | -84.0% |
| Taxes, remuneration and social security | 45 | €598 | €657 | +€59 | +9.9% |
| Taxes | 450/3 | €598 | €657 | +€59 | +9.9% |
| Other amounts payable | 47/48 | €1,852 | €11,868 | +€10,016 | +540.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €665 | €899 | +€234 | +35.1% |
| Other operating charges | 640/8 | €622 | €858 | +€236 | +38.0% |
| Gross operating margin | 9900 | €1,444 | €3,546 | +€2,102 | +145.5% |
| Operating profit (loss) | 9901 | €157 | €1,789 | +€1,632 | +1036.7% |
| Financial charges | 65/66B | €126 | €67 | -€59 | -46.9% |
| Recurring financial charges | 65 | €126 | €67 | -€59 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €31 | €1,722 | +€1,691 | +5404.7% |
| Income taxes | 67/77 | €6 | €588 | +€582 | +9300.8% |
| Profit (loss) for the period | 9904 | €25 | €1,134 | +€1,109 | +4430.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25 | €1,134 | +€1,109 | +4430.2% |
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 29 September 2026 via checked.be.