Sara Pelleriaux: what changed
Sara Pelleriaux
Largest movements
- Cash -€4,917
down €4,917 (-70.4%), from €6,982 to €2,066
mainly Receivables within one year (-€3,368) and Other debts (-€2,743)
- Receivables within one year +€3,368
up €3,368 (+56.3%), from €5,983 to €9,350
of which Other amounts receivable: +€3,185
- Tax, wage and social debts +€3,650
up €3,650 (+209%), from €1,750 to €5,400
of which Remuneration and social security: +€2,000
- Other debts -€2,743
no longer reported in 2025 (was €2,743)
- Profit (loss) carried forward -€1,219
down €1,219 (-20.5%), from €5,943 to €4,724
- Trade debts -€1,162
no longer reported in 2025 (was €1,162)
- Gross operating margin -€5,651
down €5,651 (-68.6%), from €8,237 to €2,586
- Financial charges +€2,110
up €2,110 (+448%), from €471 to €2,580
- Taxes -€499
down €499 (-28.5%), from €1,750 to €1,251
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,999 | €12,524 | -€1,475 | -10.5% |
| Current assets | 29/58 | €13,999 | €12,524 | -€1,475 | -10.5% |
| Amounts receivable within one year | 40/41 | €5,983 | €9,350 | +€3,368 | +56.3% |
| Trade receivables | 40 | €5,983 | €6,165 | +€182 | +3.0% |
| Other amounts receivable | 41 | - | €3,185 | +€3,185 | |
| Cash at bank and in hand | 54/58 | €6,982 | €2,066 | -€4,917 | -70.4% |
| Deferred charges and accrued income | 490/1 | €1,034 | €1,108 | +€74 | +7.2% |
| Total equity and liabilities | 10/49 | €13,999 | €12,524 | -€1,475 | -10.5% |
| Equity | 10/15 | €8,343 | €7,124 | -€1,219 | -14.6% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,943 | €4,724 | -€1,219 | -20.5% |
| Amounts payable | 17/49 | €5,656 | €5,400 | -€256 | -4.5% |
| Amounts payable within one year | 42/48 | €5,656 | €5,400 | -€256 | -4.5% |
| Trade debts | 44 | €1,162 | - | -€1,162 | |
| Suppliers | 440/4 | €1,162 | - | -€1,162 | |
| Taxes, remuneration and social security | 45 | €1,750 | €5,400 | +€3,650 | +209% |
| Taxes | 450/3 | €1,750 | €3,400 | +€1,650 | +94.3% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €2,743 | - | -€2,743 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Other operating charges | 640/8 | €73 | - | -€73 | |
| Gross operating margin | 9900 | €8,237 | €2,586 | -€5,651 | -68.6% |
| Operating profit (loss) | 9901 | €8,164 | €2,586 | -€5,578 | -68.3% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €471 | €2,580 | +€2,110 | +448% |
| Recurring financial charges | 65 | €471 | €2,580 | +€2,110 | +448% |
| Profit (loss) for the period before taxes | 9903 | €7,694 | €32 | -€7,662 | -99.6% |
| Income taxes | 67/77 | €1,750 | €1,251 | -€499 | -28.5% |
| Profit (loss) for the period | 9904 | €5,943 | -€1,219 | -€7,163 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,943 | -€1,219 | -€7,163 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.