SARA OUL: 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 OUL
Largest movements
- Tangible fixed assets -€1,723
down €1,723 (-36.1%), from €4,777 to €3,054
- Stocks and contracts -€400
down €400 (-16.7%), from €2,400 to €2,000
- Receivables within one year +€212
new in 2024: €212
- Trade debts -€2,048
no longer reported in 2024 (was €2,048)
- Tax, wage and social debts +€90
new in 2024: €90
- Gross operating margin +€2,799
up €2,799 (+194%), from €1,440 to €4,238
- Other operating charges +€2,048
up €2,048 (+940%), from €218 to €2,266
- Depreciation +€1,341
up €1,341 (+351%), from €382 to €1,723
- Taxes +€168
new in 2024: €168
- Financial charges +€105
new in 2024: €105
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,888 | €5,905 | -€1,982 | -25.1% |
| Fixed assets | 21/28 | €4,777 | €3,054 | -€1,723 | -36.1% |
| Tangible fixed assets | 22/27 | €4,777 | €3,054 | -€1,723 | -36.1% |
| Furniture and vehicles | 24 | €4,777 | €3,054 | -€1,723 | -36.1% |
| Current assets | 29/58 | €3,111 | €2,851 | -€259 | -8.3% |
| Stocks and contracts in progress | 3 | €2,400 | €2,000 | -€400 | -16.7% |
| Stocks | 30/36 | €2,400 | €2,000 | -€400 | -16.7% |
| Amounts receivable within one year | 40/41 | - | €212 | +€212 | |
| Trade receivables | 40 | - | €212 | +€212 | |
| Cash at bank and in hand | 54/58 | €711 | €640 | -€71 | -10.0% |
| Total equity and liabilities | 10/49 | €7,888 | €5,905 | -€1,982 | -25.1% |
| Equity | 10/15 | €5,840 | €5,816 | -€24 | -0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €840 | €816 | -€24 | -2.8% |
| Amounts payable | 17/49 | €2,048 | €90 | -€1,958 | -95.6% |
| Amounts payable within one year | 42/48 | €2,048 | €90 | -€1,958 | -95.6% |
| Trade debts | 44 | €2,048 | - | -€2,048 | |
| Suppliers | 440/4 | €2,048 | - | -€2,048 | |
| Taxes, remuneration and social security | 45 | - | €90 | +€90 | |
| Remuneration and social security | 454/9 | - | €90 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382 | €1,723 | +€1,341 | +351% |
| Other operating charges | 640/8 | €218 | €2,266 | +€2,048 | +940% |
| Gross operating margin | 9900 | €1,440 | €4,238 | +€2,799 | +194% |
| Operating profit (loss) | 9901 | €840 | €249 | -€590 | -70.3% |
| Financial charges | 65/66B | - | €105 | +€105 | |
| Recurring financial charges | 65 | - | €105 | +€105 | |
| Profit (loss) for the period before taxes | 9903 | €840 | €144 | -€695 | -82.8% |
| Income taxes | 67/77 | - | €168 | +€168 | |
| Profit (loss) for the period | 9904 | €840 | -€24 | -€863 | |
| Profit (loss) for the period to be appropriated | 9905 | €840 | -€24 | -€863 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.