SARACOM: 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.
SARACOM
Largest movements
- Cash +€15,711
up €15,711 (+26.9%), from €58,320 to €74,031
mainly Net result for the year (+€19,687) and Trade debts (+€16,138)
- Deferred charges and accrued income -€2,336
down €2,336 (-92.5%), from €2,525 to €189
- Profit (loss) carried forward +€19,687
up €19,687 (+33.0%), from €59,680 to €79,367
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Trade debts +€16,138
up €16,138 (+966.4%), from €1,670 to €17,808
- Provisions -€2,264
no longer reported in 2025 (was €2,264)
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Turnover -€171,158
no longer reported in 2025 (was €171,158)
- Purchases and services -€108,452
no longer reported in 2025 (was €108,452)
- Staff costs -€16,497
down €16,497 (-30.5%), from €54,145 to €37,648
- Taxes +€4,299
new in 2025: €4,299
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.
Cash bridge derived
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 | €91,685 | €103,334 | +€11,649 | +12.7% |
| Fixed assets | 21/28 | €792 | - | -€792 | |
| Tangible fixed assets | 22/27 | €792 | €0 | -€792 | -100.0% |
| Furniture and vehicles | 24 | €792 | - | -€792 | |
| Current assets | 29/58 | €90,893 | €103,334 | +€12,441 | +13.7% |
| Amounts receivable within one year | 40/41 | €30,048 | €29,114 | -€934 | -3.1% |
| Trade receivables | 40 | €7,405 | €5,362 | -€2,043 | -27.6% |
| Other amounts receivable | 41 | €22,643 | €23,752 | +€1,109 | +4.9% |
| Cash at bank and in hand | 54/58 | €58,320 | €74,031 | +€15,711 | +26.9% |
| Deferred charges and accrued income | 490/1 | €2,525 | €189 | -€2,336 | -92.5% |
| Total equity and liabilities | 10/49 | €91,685 | €103,334 | +€11,649 | +12.7% |
| Equity | 10/15 | €80,140 | €79,367 | -€773 | -1.0% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €59,680 | €79,367 | +€19,687 | +33.0% |
| Provisions and deferred taxes | 16 | €2,264 | - | -€2,264 | |
| Provisions for liabilities and charges | 160/5 | €2,264 | - | -€2,264 | |
| Taxes | 161 | €2,264 | - | -€2,264 | |
| Amounts payable | 17/49 | €9,281 | €23,967 | +€14,686 | +158.2% |
| Amounts payable within one year | 42/48 | €9,281 | €23,967 | +€14,686 | +158.2% |
| Financial debts | 43 | €3,600 | €3,600 | = | 0.0% |
| Credit institutions | 430/8 | €3,600 | €3,600 | = | 0.0% |
| Trade debts | 44 | €1,670 | €17,808 | +€16,138 | +966.4% |
| Suppliers | 440/4 | €1,670 | €17,808 | +€16,138 | +966.4% |
| Taxes, remuneration and social security | 45 | €4,011 | €2,558 | -€1,453 | -36.2% |
| Remuneration and social security | 454/9 | €4,011 | €2,558 | -€1,453 | -36.2% |
| Turnover | 70 | €171,158 | - | -€171,158 | |
| Non-recurring operating income | 76A | €375 | €2,264 | +€1,889 | +503.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €108,452 | - | -€108,452 | |
| Remuneration, social security and pensions | 62 | €54,145 | €37,648 | -€16,497 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,188 | €792 | -€397 | -33.4% |
| Other operating charges | 640/8 | €1,111 | €957 | -€154 | -13.9% |
| Non-recurring operating charges | 66A | - | €449 | +€449 | |
| Gross operating margin | 9900 | €63,081 | €64,485 | +€1,404 | +2.2% |
| Operating profit (loss) | 9901 | €6,637 | €24,640 | +€18,003 | +271.2% |
| Financial charges | 65/66B | €777 | €653 | -€124 | -15.9% |
| Recurring financial charges | 65 | €777 | €653 | -€124 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €5,860 | €23,986 | +€18,126 | +309.3% |
| Income taxes | 67/77 | - | €4,299 | +€4,299 | |
| Profit (loss) for the period | 9904 | €5,860 | €19,687 | +€13,827 | +236.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,860 | €19,687 | +€13,827 | +236.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.