SARA NC: 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.
SARA NC
Largest movements
- Cash -€544
down €544 (-30.7%), from €1,772 to €1,228
mainly Net result for the year (-€2,201) and Receivables within one year (-€514)
- Receivables within one year +€514
up €514 (+13.1%), from €3,925 to €4,439
- Profit (loss) carried forward -€2,201
down €2,201 (-17.2%), from -€12,807 to -€15,008
- Trade debts +€2,171
up €2,171 (+51.3%), from €4,227 to €6,398
- Gross operating margin -€752
down €752 (-51.9%), from -€1,449 to -€2,201
- Other operating charges -€384
no longer reported in 2025 (was €384)
- Financial charges -€59
no longer reported in 2025 (was €59)
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 | €5,697 | €5,667 | -€30 | -0.5% |
| Current assets | 29/58 | €5,697 | €5,667 | -€30 | -0.5% |
| Amounts receivable within one year | 40/41 | €3,925 | €4,439 | +€514 | +13.1% |
| Other amounts receivable | 41 | €3,925 | €4,439 | +€514 | +13.1% |
| Cash at bank and in hand | 54/58 | €1,772 | €1,228 | -€544 | -30.7% |
| Total equity and liabilities | 10/49 | €5,697 | €5,667 | -€30 | -0.5% |
| Equity | 10/15 | -€11,807 | -€14,008 | -€2,201 | -18.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,807 | -€15,008 | -€2,201 | -17.2% |
| Amounts payable | 17/49 | €17,504 | €19,675 | +€2,171 | +12.4% |
| Amounts payable within one year | 42/48 | €17,504 | €19,675 | +€2,171 | +12.4% |
| Trade debts | 44 | €4,227 | €6,398 | +€2,171 | +51.3% |
| Suppliers | 440/4 | €4,227 | €6,398 | +€2,171 | +51.3% |
| Other amounts payable | 47/48 | €13,277 | €13,277 | = | 0.0% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | -€1,449 | -€2,201 | -€752 | -51.9% |
| Operating profit (loss) | 9901 | -€1,833 | -€2,201 | -€368 | -20.1% |
| Financial charges | 65/66B | €59 | - | -€59 | |
| Recurring financial charges | 65 | €59 | - | -€59 | |
| Profit (loss) for the period before taxes | 9903 | -€1,892 | -€2,201 | -€309 | -16.3% |
| Profit (loss) for the period | 9904 | -€1,892 | -€2,201 | -€309 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,892 | -€2,201 | -€309 | -16.3% |
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 8 October 2026 via checked.be.