SARA PRODUCTIONS: what changed
SARA PRODUCTIONS
Largest movements
- Cash -€19,913
down €19,913 (-32.6%), from €60,994 to €41,080
mainly Net result for the year (-€25,161) and Other debts (-€2,673)
- Receivables within one year -€6,018
down €6,018 (-22.5%), from €26,698 to €20,680
of which Trade receivables: -€4,518
- Profit (loss) carried forward -€21,941
no longer reported in 2025 (was €21,941)
- Reserves -€3,221
down €3,221 (-7.4%), from €43,298 to €40,077
- Other debts -€2,673
down €2,673 (-8.3%), from €32,035 to €29,362
- Gross operating margin -€24,244
down €24,244, from €3,501 to -€20,743
- Financial charges +€850
up €850 (+63.6%), from €1,338 to €2,188
- Depreciation +€267
up €267 (+31.3%), from €851 to €1,118
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 | €157,044 | €130,094 | -€26,950 | -17.2% |
| Fixed assets | 21/28 | €67,239 | €66,121 | -€1,118 | -1.7% |
| Intangible fixed assets | 21 | €4,739 | €3,621 | -€1,118 | -23.6% |
| Financial fixed assets | 28 | €62,500 | €62,500 | = | 0.0% |
| Current assets | 29/58 | €89,805 | €63,973 | -€25,832 | -28.8% |
| Amounts receivable within one year | 40/41 | €26,698 | €20,680 | -€6,018 | -22.5% |
| Trade receivables | 40 | €25,198 | €20,680 | -€4,518 | -17.9% |
| Other amounts receivable | 41 | €1,500 | - | -€1,500 | |
| Cash at bank and in hand | 54/58 | €60,994 | €41,080 | -€19,913 | -32.6% |
| Deferred charges and accrued income | 490/1 | €2,113 | €2,212 | +€99 | +4.7% |
| Total equity and liabilities | 10/49 | €157,044 | €130,094 | -€26,950 | -17.2% |
| Equity | 10/15 | €77,638 | €52,477 | -€25,161 | -32.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,298 | €40,077 | -€3,221 | -7.4% |
| Distributable reserves | 133 | €43,298 | €40,077 | -€3,221 | -7.4% |
| Profit (loss) carried forward | 14 | €21,941 | - | -€21,941 | |
| Amounts payable | 17/49 | €79,406 | €77,617 | -€1,789 | -2.3% |
| Amounts payable within one year | 42/48 | €79,406 | €77,617 | -€1,789 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €46,875 | €46,875 | = | 0.0% |
| Trade debts | 44 | €146 | €567 | +€422 | +290% |
| Suppliers | 440/4 | €146 | €567 | +€422 | +290% |
| Taxes, remuneration and social security | 45 | €350 | €812 | +€462 | +132% |
| Taxes | 450/3 | €350 | €812 | +€462 | +132% |
| Other amounts payable | 47/48 | €32,035 | €29,362 | -€2,673 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €1,118 | +€267 | +31.3% |
| Other operating charges | 640/8 | €737 | €782 | +€45 | +6.1% |
| Gross operating margin | 9900 | €3,501 | -€20,743 | -€24,244 | |
| Operating profit (loss) | 9901 | €1,913 | -€22,643 | -€24,556 | |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €1,338 | €2,188 | +€850 | +63.6% |
| Recurring financial charges | 65 | €1,338 | €2,188 | +€850 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €595 | -€24,831 | -€25,426 | |
| Income taxes | 67/77 | €350 | €330 | -€20 | -5.6% |
| Profit (loss) for the period | 9904 | €245 | -€25,161 | -€25,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €245 | -€25,161 | -€25,406 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.