SARA OOMEN: 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 OOMEN
Largest movements
- Receivables within one year -€11,500
down €11,500 (-16.1%), from €71,500 to €60,000
of which Trade receivables: -€11,500
- Debts after one year -€62,373
down €62,373 (-12.4%), from €503,561 to €441,188
- Reserves +€57,468
up €57,468 (+13.6%), from €423,247 to €480,716
of which Distributable reserves: +€57,468
- Other debts -€36,746
down €36,746 (-45.1%), from €81,441 to €44,695
- Tax, wage and social debts +€21,361
up €21,361 (+125%), from €17,112 to €38,473
- Financial income +€2,609
up €2,609 (+356%), from €733 to €3,342
- Gross operating margin -€2,257
down €2,257 (-2.3%), from €99,693 to €97,435
- Financial charges -€1,260
down €1,260 (-11.4%), from €11,013 to €9,753
- Taxes +€1,256
up €1,256 (+4.4%), from €28,409 to €29,665
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 | €1,120,651 | €1,112,291 | -€8,360 | -0.7% |
| Fixed assets | 21/28 | €1,047,871 | €1,047,871 | = | 0.0% |
| Financial fixed assets | 28 | €1,047,871 | €1,047,871 | = | 0.0% |
| Current assets | 29/58 | €72,780 | €64,420 | -€8,360 | -11.5% |
| Amounts receivable within one year | 40/41 | €71,500 | €60,000 | -€11,500 | -16.1% |
| Trade receivables | 40 | €11,500 | - | -€11,500 | |
| Other amounts receivable | 41 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €592 | €147 | -€445 | -75.2% |
| Deferred charges and accrued income | 490/1 | €688 | €4,273 | +€3,585 | +521% |
| Total equity and liabilities | 10/49 | €1,120,651 | €1,112,291 | -€8,360 | -0.7% |
| Equity | 10/15 | €435,647 | €493,116 | +€57,468 | +13.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €423,247 | €480,716 | +€57,468 | +13.6% |
| 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 | €421,387 | €478,856 | +€57,468 | +13.6% |
| Amounts payable | 17/49 | €685,003 | €619,175 | -€65,828 | -9.6% |
| Amounts payable after more than one year | 17 | €503,561 | €441,188 | -€62,373 | -12.4% |
| Financial debts | 170/4 | €503,561 | €441,188 | -€62,373 | -12.4% |
| Amounts payable within one year | 42/48 | €175,877 | €174,868 | -€1,009 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €76,761 | €82,653 | +€5,891 | +7.7% |
| Trade debts | 44 | €563 | €9,047 | +€8,485 | +1,508% |
| Suppliers | 440/4 | €563 | €9,047 | +€8,485 | +1,508% |
| Taxes, remuneration and social security | 45 | €17,112 | €38,473 | +€21,361 | +125% |
| Taxes | 450/3 | €17,112 | €38,473 | +€21,361 | +125% |
| Other amounts payable | 47/48 | €81,441 | €44,695 | -€36,746 | -45.1% |
| Accrued charges and deferred income | 492/3 | €5,565 | €3,119 | -€2,446 | -43.9% |
| Remuneration, social security and pensions | 62 | €1,508 | €2,479 | +€971 | +64.4% |
| Other operating charges | 640/8 | €1,631 | €1,412 | -€219 | -13.4% |
| Gross operating margin | 9900 | €99,693 | €97,435 | -€2,257 | -2.3% |
| Operating profit (loss) | 9901 | €96,554 | €93,545 | -€3,010 | -3.1% |
| Financial income | 75/76B | €733 | €3,342 | +€2,609 | +356% |
| Recurring financial income | 75 | €733 | €3,342 | +€2,609 | +356% |
| Financial charges | 65/66B | €11,013 | €9,753 | -€1,260 | -11.4% |
| Recurring financial charges | 65 | €11,013 | €9,753 | -€1,260 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €86,274 | €87,133 | +€859 | +1.0% |
| Income taxes | 67/77 | €28,409 | €29,665 | +€1,256 | +4.4% |
| Profit (loss) for the period | 9904 | €57,866 | €57,468 | -€397 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,866 | €57,468 | -€397 | -0.7% |
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 21 October 2026 via checked.be.