Saprofi: 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.
Saprofi
Largest movements
- Current investments -€800,000
no longer reported in 2025 (was €800,000)
- Cash +€576,896
up €576,896 (+205.4%), from €280,836 to €857,732
mainly Current investments (+€800,000) and Net result for the year (+€169,668)
- Reserves -€213,939
down €213,939 (-20.8%), from €1.0m to €814,287
of which Distributable reserves: -€213,939
- Gross operating margin -€64,045
down €64,045 (-21.4%), from €299,657 to €235,612
- Taxes -€22,837
down €22,837 (-24.1%), from €94,637 to €71,800
- Financial income -€13,677
down €13,677 (-66.0%), from €20,733 to €7,056
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 | €1,082,936 | €863,060 | -€219,875 | -20.3% |
| Current assets | 29/58 | €1,082,936 | €863,060 | -€219,875 | -20.3% |
| Amounts receivable within one year | 40/41 | - | €5,328 | +€5,328 | |
| Other amounts receivable | 41 | - | €5,328 | +€5,328 | |
| Current investments | 50/53 | €800,000 | - | -€800,000 | |
| Cash at bank and in hand | 54/58 | €280,836 | €857,732 | +€576,896 | +205.4% |
| Deferred charges and accrued income | 490/1 | €2,100 | - | -€2,100 | |
| Total equity and liabilities | 10/49 | €1,082,936 | €863,060 | -€219,875 | -20.3% |
| Equity | 10/15 | €1,046,826 | €832,887 | -€213,939 | -20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,028,226 | €814,287 | -€213,939 | -20.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,026,366 | €812,427 | -€213,939 | -20.8% |
| Amounts payable | 17/49 | €36,109 | €30,173 | -€5,936 | -16.4% |
| Amounts payable within one year | 42/48 | €36,109 | €30,173 | -€5,936 | -16.4% |
| Trade debts | 44 | €81 | - | -€81 | |
| Suppliers | 440/4 | €81 | - | -€81 | |
| Taxes, remuneration and social security | 45 | €10,503 | €3,331 | -€7,171 | -68.3% |
| Taxes | 450/3 | €10,503 | €3,331 | -€7,171 | -68.3% |
| Other amounts payable | 47/48 | €25,526 | €26,842 | +€1,316 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,191 | - | -€1,191 | |
| Other operating charges | 640/8 | €546 | €1,104 | +€558 | +102.2% |
| Gross operating margin | 9900 | €299,657 | €235,612 | -€64,045 | -21.4% |
| Operating profit (loss) | 9901 | €297,920 | €234,508 | -€63,412 | -21.3% |
| Financial income | 75/76B | €20,733 | €7,056 | -€13,677 | -66.0% |
| Recurring financial income | 75 | €20,733 | €7,056 | -€13,677 | -66.0% |
| Financial charges | 65/66B | €396 | €95 | -€301 | -76.1% |
| Recurring financial charges | 65 | €396 | €95 | -€301 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €318,256 | €241,468 | -€76,788 | -24.1% |
| Income taxes | 67/77 | €94,637 | €71,800 | -€22,837 | -24.1% |
| Profit (loss) for the period | 9904 | €223,620 | €169,668 | -€53,951 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €223,620 | €169,668 | -€53,951 | -24.1% |
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 1 October 2026 via checked.be.