SARACA: what changed
Two fiscal 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.
SARACA
Largest movements
- Receivables within one year -€53,151
down €53,151 (-73.2%), from €72,640 to €19,489
of which Other amounts receivable: -€51,821
- Cash -€20,549
down €20,549 (-93.4%), from €22,001 to €1,452
mainly Other debts (-€49,009) and Net result for the year (-€24,969)
- Other debts -€49,009
down €49,009 (-46.0%), from €106,464 to €57,455
- Profit (loss) carried forward -€24,969
down €24,969 (-86.0%), from -€29,023 to -€53,992
- Debts after one year -€1,136
no longer reported in 2024 (was €1,136)
- Gross operating margin -€28,635
down €28,635, from €5,434 to -€23,201
- Financial income +€1,136
new in 2024: €1,136
of which Financial income: +€1,136
- Financial charges -€485
down €485 (-32.4%), from €1,498 to €1,013
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.
Cash bridge derived
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 | €99,037 | €24,627 | -€74,410 | -75.1% |
| Fixed assets | 21/28 | €1,668 | €1,014 | -€654 | -39.2% |
| Tangible fixed assets | 22/27 | €1,598 | €944 | -€654 | -40.9% |
| Plant, machinery and equipment | 23 | €1,598 | €944 | -€654 | -40.9% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €97,369 | €23,613 | -€73,756 | -75.7% |
| Stocks and contracts in progress | 3 | €2,728 | €2,672 | -€56 | -2.1% |
| Stocks | 30/36 | €2,728 | €2,672 | -€56 | -2.1% |
| Amounts receivable within one year | 40/41 | €72,640 | €19,489 | -€53,151 | -73.2% |
| Trade receivables | 40 | €20,537 | €19,207 | -€1,330 | -6.5% |
| Other amounts receivable | 41 | €52,103 | €282 | -€51,821 | -99.5% |
| Cash at bank and in hand | 54/58 | €22,001 | €1,452 | -€20,549 | -93.4% |
| Total equity and liabilities | 10/49 | €99,037 | €24,627 | -€74,410 | -75.1% |
| Equity | 10/15 | -€8,563 | -€33,532 | -€24,969 | -291.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,023 | -€53,992 | -€24,969 | -86.0% |
| Amounts payable | 17/49 | €107,600 | €58,159 | -€49,441 | -45.9% |
| Amounts payable after more than one year | 17 | €1,136 | - | -€1,136 | |
| Financial debts | 170/4 | €1,136 | - | -€1,136 | |
| Amounts payable within one year | 42/48 | €106,464 | €58,159 | -€48,305 | -45.4% |
| Trade debts | 44 | - | €704 | +€704 | |
| Suppliers | 440/4 | - | €704 | +€704 | |
| Other amounts payable | 47/48 | €106,464 | €57,455 | -€49,009 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €654 | €654 | = | 0.0% |
| Other operating charges | 640/8 | €1,006 | €1,237 | +€231 | +23.0% |
| Gross operating margin | 9900 | €5,434 | -€23,201 | -€28,635 | |
| Operating profit (loss) | 9901 | €3,774 | -€25,092 | -€28,866 | |
| Financial income | 75/76B | - | €1,136 | +€1,136 | |
| Recurring financial income | 75 | - | €1,136 | +€1,136 | |
| Non-recurring financial income | 76B | - | €1,136 | +€1,136 | |
| Financial charges | 65/66B | €1,498 | €1,013 | -€485 | -32.4% |
| Recurring financial charges | 65 | €1,498 | €1,013 | -€485 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €2,276 | -€24,969 | -€27,245 | |
| Profit (loss) for the period | 9904 | €2,276 | -€24,969 | -€27,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,276 | -€24,969 | -€27,245 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.