Sara Schroyen: 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 Schroyen
Largest movements
- Cash +€21,102
up €21,102 (+178%), from €11,867 to €32,969
mainly Net result for the year (+€18,685) and Receivables within one year (+€11,570)
- Receivables within one year -€11,570
down €11,570 (-55.5%), from €20,829 to €9,259
of which Other amounts receivable: -€9,814
- Tangible fixed assets +€2,211
new in 2025: €2,211
- Profit (loss) carried forward +€18,685
new in 2025: €18,685
- Other debts -€12,557
down €12,557 (-49.8%), from €25,231 to €12,675
- Tax, wage and social debts +€9,424
new in 2025: €9,424
of which Taxes: +€6,874
- Trade debts -€3,971
down €3,971 (-77.2%), from €5,145 to €1,174
- Gross operating margin +€3,190
up €3,190 (+13.9%), from €22,950 to €26,140
- Taxes +€1,688
up €1,688 (+32.5%), from €5,186 to €6,874
- Financial charges +€357
up €357 (+3,170%), from €11 to €368
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 | €32,876 | €44,459 | +€11,582 | +35.2% |
| Fixed assets | 21/28 | - | €2,211 | +€2,211 | |
| Tangible fixed assets | 22/27 | - | €2,211 | +€2,211 | |
| Furniture and vehicles | 24 | - | €2,211 | +€2,211 | |
| Current assets | 29/58 | €32,876 | €42,248 | +€9,371 | +28.5% |
| Amounts receivable within one year | 40/41 | €20,829 | €9,259 | -€11,570 | -55.5% |
| Trade receivables | 40 | €11,016 | €9,259 | -€1,757 | -15.9% |
| Other amounts receivable | 41 | €9,814 | - | -€9,814 | |
| Cash at bank and in hand | 54/58 | €11,867 | €32,969 | +€21,102 | +178% |
| Deferred charges and accrued income | 490/1 | €180 | €19 | -€161 | -89.3% |
| Total equity and liabilities | 10/49 | €32,876 | €44,459 | +€11,582 | +35.2% |
| Equity | 10/15 | €2,500 | €21,185 | +€18,685 | +747% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €18,685 | +€18,685 | |
| Amounts payable | 17/49 | €30,376 | €23,273 | -€7,103 | -23.4% |
| Amounts payable within one year | 42/48 | €30,376 | €23,273 | -€7,103 | -23.4% |
| Trade debts | 44 | €5,145 | €1,174 | -€3,971 | -77.2% |
| Suppliers | 440/4 | €5,145 | €1,174 | -€3,971 | -77.2% |
| Taxes, remuneration and social security | 45 | - | €9,424 | +€9,424 | |
| Taxes | 450/3 | - | €6,874 | +€6,874 | |
| Remuneration and social security | 454/9 | - | €2,550 | +€2,550 | |
| Other amounts payable | 47/48 | €25,231 | €12,675 | -€12,557 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €147 | +€147 | |
| Other operating charges | 640/8 | - | €75 | +€75 | |
| Gross operating margin | 9900 | €22,950 | €26,140 | +€3,190 | +13.9% |
| Operating profit (loss) | 9901 | €22,950 | €25,919 | +€2,968 | +12.9% |
| Financial income | 75/76B | €1 | €9 | +€8 | +1,051% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +1,051% |
| Financial charges | 65/66B | €11 | €368 | +€357 | +3,170% |
| Recurring financial charges | 65 | €11 | €368 | +€357 | +3,170% |
| Profit (loss) for the period before taxes | 9903 | €22,940 | €25,560 | +€2,620 | +11.4% |
| Income taxes | 67/77 | €5,186 | €6,874 | +€1,688 | +32.5% |
| Profit (loss) for the period | 9904 | €17,754 | €18,685 | +€932 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,754 | €18,685 | +€932 | +5.2% |
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 16 October 2026 via checked.be.