SARA EXPRESS: 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.
SARA EXPRESS
Largest movements
- Tangible fixed assets -€8,892
down €8,892 (-40.8%), from €21,790 to €12,898
- Cash +€5,124
up €5,124 (+661.4%), from €775 to €5,899
mainly Depreciation (+€8,892) and Other debts (+€3,769)
- Receivables within one year +€1,605
new in 2025: €1,605
of which Trade receivables: +€1,302
- Profit (loss) carried forward -€6,922
down €6,922 (-61.4%), from -€11,273 to -€18,195
- Debts after one year -€5,555
down €5,555 (-58.6%), from €9,484 to €3,929
- Other debts +€3,769
up €3,769 (+2512.7%), from €150 to €3,919
- Tax, wage and social debts +€3,062
up €3,062 (+570.0%), from €537 to €3,599
of which Remuneration and social security: +€2,800
- Trade debts +€2,889
up €2,889 (+765.5%), from €377 to €3,266
- Purchases and services -€46,791
no longer reported in 2025 (was €46,791)
- Turnover -€44,954
no longer reported in 2025 (was €44,954)
- Depreciation +€8,512
up €8,512 (+2239.0%), from €380 to €8,892
- Gross operating margin +€6,443
up €6,443, from -€1,838 to €4,605
- Financial charges -€4,488
down €4,488 (-82.7%), from €5,427 to €939
of which Non-recurring financial charges: -€4,659
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 | €22,565 | €20,401 | -€2,163 | -9.6% |
| Fixed assets | 21/28 | €21,790 | €12,898 | -€8,892 | -40.8% |
| Tangible fixed assets | 22/27 | €21,790 | €12,898 | -€8,892 | -40.8% |
| Furniture and vehicles | 24 | €21,790 | €12,898 | -€8,892 | -40.8% |
| Current assets | 29/58 | €775 | €7,503 | +€6,729 | +868.5% |
| Amounts receivable within one year | 40/41 | - | €1,605 | +€1,605 | |
| Trade receivables | 40 | - | €1,302 | +€1,302 | |
| Other amounts receivable | 41 | - | €303 | +€303 | |
| Cash at bank and in hand | 54/58 | €775 | €5,899 | +€5,124 | +661.4% |
| Total equity and liabilities | 10/49 | €22,565 | €20,401 | -€2,163 | -9.6% |
| Equity | 10/15 | €7,327 | €405 | -€6,922 | -94.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€11,273 | -€18,195 | -€6,922 | -61.4% |
| Amounts payable | 17/49 | €15,237 | €19,996 | +€4,759 | +31.2% |
| Amounts payable after more than one year | 17 | €9,484 | €3,929 | -€5,555 | -58.6% |
| Financial debts | 170/4 | €9,484 | €3,929 | -€5,555 | -58.6% |
| Amounts payable within one year | 42/48 | €5,754 | €16,067 | +€10,313 | +179.3% |
| Current portion of amounts payable after more than one year | 42 | €4,689 | €5,283 | +€594 | +12.7% |
| Trade debts | 44 | €377 | €3,266 | +€2,889 | +765.5% |
| Suppliers | 440/4 | €377 | €3,266 | +€2,889 | +765.5% |
| Taxes, remuneration and social security | 45 | €537 | €3,599 | +€3,062 | +570.0% |
| Taxes | 450/3 | - | €262 | +€262 | |
| Remuneration and social security | 454/9 | €537 | €3,337 | +€2,800 | +521.3% |
| Other amounts payable | 47/48 | €150 | €3,919 | +€3,769 | +2512.7% |
| Turnover | 70 | €44,954 | - | -€44,954 | |
| Goods, raw materials, services and sundry goods | 60/61 | €46,791 | - | -€46,791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €8,892 | +€8,512 | +2239.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,256 | - | -€4,256 | |
| Other operating charges | 640/8 | €2,018 | €1,696 | -€321 | -15.9% |
| Gross operating margin | 9900 | -€1,838 | €4,605 | +€6,443 | |
| Operating profit (loss) | 9901 | -€8,492 | -€5,983 | +€2,509 | +29.5% |
| Financial income | 75/76B | €49 | - | -€49 | |
| Recurring financial income | 75 | €49 | - | -€49 | |
| Financial charges | 65/66B | €5,427 | €939 | -€4,488 | -82.7% |
| Recurring financial charges | 65 | €768 | €939 | +€171 | +22.3% |
| Non-recurring financial charges | 66B | €4,659 | - | -€4,659 | |
| Profit (loss) for the period before taxes | 9903 | -€13,870 | -€6,922 | +€6,948 | +50.1% |
| Income taxes | 67/77 | €668 | - | -€668 | |
| Profit (loss) for the period | 9904 | -€14,537 | -€6,922 | +€7,615 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,537 | -€6,922 | +€7,615 | +52.4% |
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 9 October 2026 via checked.be.