Sara Mé: 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 Mé
Largest movements
- Cash +€24,222
up €24,222 (+509%), from €4,756 to €28,978
mainly Net result for the year (+€21,925) and Tax, wage and social debts (+€7,035)
- Tangible fixed assets -€489
down €489 (-33.5%), from €1,462 to €972
- Profit (loss) carried forward +€21,092
up €21,092 (+2,216%), from €952 to €22,044
- Tax, wage and social debts +€7,035
up €7,035 (+145%), from €4,856 to €11,891
of which Taxes: +€8,885
- Other debts -€4,094
down €4,094 (-87.5%), from €4,678 to €583
- Gross operating margin +€26,244
up €26,244 (+1,097%), from €2,393 to €28,637
- Taxes +€5,491
up €5,491 (+977%), from €562 to €6,054
- Depreciation +€483
up €483 (+7,194%), from €7 to €489
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 | €14,485 | €38,574 | +€24,088 | +166% |
| Fixed assets | 21/28 | €1,462 | €972 | -€489 | -33.5% |
| Tangible fixed assets | 22/27 | €1,462 | €972 | -€489 | -33.5% |
| Furniture and vehicles | 24 | €1,462 | €972 | -€489 | -33.5% |
| Current assets | 29/58 | €13,024 | €37,601 | +€24,578 | +189% |
| Amounts receivable within one year | 40/41 | €8,268 | €8,623 | +€355 | +4.3% |
| Trade receivables | 40 | €8,267 | €8,067 | -€200 | -2.4% |
| Other amounts receivable | 41 | €1 | €556 | +€555 | +72,121% |
| Cash at bank and in hand | 54/58 | €4,756 | €28,978 | +€24,222 | +509% |
| Total equity and liabilities | 10/49 | €14,485 | €38,574 | +€24,088 | +166% |
| Equity | 10/15 | €4,952 | €26,044 | +€21,092 | +426% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €952 | €22,044 | +€21,092 | +2,216% |
| Amounts payable | 17/49 | €9,534 | €12,530 | +€2,996 | +31.4% |
| Amounts payable within one year | 42/48 | €9,534 | €12,530 | +€2,996 | +31.4% |
| Financial debts | 43 | - | €28 | +€28 | |
| Credit institutions | 430/8 | - | €28 | +€28 | |
| Trade debts | 44 | - | €28 | +€28 | |
| Suppliers | 440/4 | - | €28 | +€28 | |
| Taxes, remuneration and social security | 45 | €4,856 | €11,891 | +€7,035 | +145% |
| Taxes | 450/3 | €3,006 | €11,891 | +€8,885 | +296% |
| Remuneration and social security | 454/9 | €1,850 | €0 | -€1,850 | -100% |
| Other amounts payable | 47/48 | €4,678 | €583 | -€4,094 | -87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7 | €489 | +€483 | +7,194% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €2,393 | €28,637 | +€26,244 | +1,097% |
| Operating profit (loss) | 9901 | €2,386 | €28,019 | +€25,633 | +1,074% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €13 | €55 | +€42 | +315% |
| Recurring financial charges | 65 | €13 | €55 | +€42 | +315% |
| Profit (loss) for the period before taxes | 9903 | €2,373 | €27,979 | +€25,606 | +1,079% |
| Income taxes | 67/77 | €562 | €6,054 | +€5,491 | +977% |
| Profit (loss) for the period | 9904 | €1,811 | €21,925 | +€20,115 | +1,111% |
| Profit (loss) for the period to be appropriated | 9905 | €1,811 | €21,925 | +€20,115 | +1,111% |
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 13 October 2026 via checked.be.