Sarah Car: what changed
Sarah Car
Largest movements
- Cash +€10,260
up €10,260 (+71.0%), from €14,446 to €24,706
mainly Net result for the year (+€6,525) and Other debts (+€4,466)
- Stocks and contracts +€1,857
up €1,857 (+31.5%), from €5,890 to €7,746
- Reserves +€6,525
up €6,525 (+326%), from €2,000 to €8,525
- Other debts +€4,466
up €4,466 (+74.8%), from €5,969 to €10,435
- Tax, wage and social debts +€538
up €538 (+32.6%), from €1,649 to €2,187
- Trade debts +€363
up €363 (+82.3%), from €442 to €805
- Gross operating margin +€1,784
up €1,784 (+17.5%), from €10,196 to €11,980
- Taxes +€1,632
up €1,632 (+399%), from €409 to €2,041
- Other operating charges +€197
up €197 (+7.0%), from €2,797 to €2,994
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 | €21,114 | €33,007 | +€11,893 | +56.3% |
| Fixed assets | 21/28 | €778 | €555 | -€223 | -28.7% |
| Tangible fixed assets | 22/27 | €778 | €555 | -€223 | -28.7% |
| Plant, machinery and equipment | 23 | €778 | €555 | -€223 | -28.7% |
| Current assets | 29/58 | €20,335 | €32,452 | +€12,117 | +59.6% |
| Stocks and contracts in progress | 3 | €5,890 | €7,746 | +€1,857 | +31.5% |
| Stocks | 30/36 | €5,890 | €7,746 | +€1,857 | +31.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,446 | €24,706 | +€10,260 | +71.0% |
| Total equity and liabilities | 10/49 | €21,114 | €33,007 | +€11,893 | +56.3% |
| Equity | 10/15 | €13,055 | €19,580 | +€6,525 | +50.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €8,525 | +€6,525 | +326% |
| Distributable reserves | 133 | €2,000 | €8,525 | +€6,525 | +326% |
| Profit (loss) carried forward | 14 | €4,855 | €4,855 | = | 0.0% |
| Amounts payable | 17/49 | €8,059 | €13,427 | +€5,368 | +66.6% |
| Amounts payable within one year | 42/48 | €8,059 | €13,427 | +€5,368 | +66.6% |
| Trade debts | 44 | €442 | €805 | +€363 | +82.3% |
| Suppliers | 440/4 | €442 | €805 | +€363 | +82.3% |
| Taxes, remuneration and social security | 45 | €1,649 | €2,187 | +€538 | +32.6% |
| Taxes | 450/3 | €1,649 | €2,187 | +€538 | +32.6% |
| Other amounts payable | 47/48 | €5,969 | €10,435 | +€4,466 | +74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €223 | = | 0.0% |
| Other operating charges | 640/8 | €2,797 | €2,994 | +€197 | +7.0% |
| Gross operating margin | 9900 | €10,196 | €11,980 | +€1,784 | +17.5% |
| Operating profit (loss) | 9901 | €7,176 | €8,763 | +€1,587 | +22.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €194 | €197 | +€3 | +1.7% |
| Recurring financial charges | 65 | €194 | €197 | +€3 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €6,982 | €8,566 | +€1,584 | +22.7% |
| Income taxes | 67/77 | €409 | €2,041 | +€1,632 | +399% |
| Profit (loss) for the period | 9904 | €6,574 | €6,525 | -€48 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,574 | €6,525 | -€48 | -0.7% |
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.