SARAH COM: 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.
SARAH COM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€3,402
up €3,402 (+126.1%), from €2,698 to €6,100
- Short-term financial debts -€3,093
no longer reported in 2025 (was €3,093)
- Profit (loss) carried forward -€309
down €309 (-0.9%), from -€33,497 to -€33,805
- Gross operating margin -€15,970
down €15,970, from €15,940 to -€31
- Financial charges -€847
down €847 (-75.3%), from €1,125 to €278
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,000 | €7,000 | = | 0.0% |
| Trade receivables | 40 | €7,000 | €7,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,000 | €7,000 | = | 0.0% |
| Equity | 10/15 | €1,209 | €900 | -€309 | -25.6% |
| Contributions | 10/11 | €34,705 | €34,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,497 | -€33,805 | -€309 | -0.9% |
| Amounts payable | 17/49 | €5,791 | €6,100 | +€309 | +5.3% |
| Amounts payable within one year | 42/48 | €5,791 | €6,100 | +€309 | +5.3% |
| Financial debts | 43 | €3,093 | - | -€3,093 | |
| Credit institutions | 430/8 | €3,093 | - | -€3,093 | |
| Other amounts payable | 47/48 | €2,698 | €6,100 | +€3,402 | +126.1% |
| Gross operating margin | 9900 | €15,940 | -€31 | -€15,970 | |
| Operating profit (loss) | 9901 | €15,940 | -€31 | -€15,970 | |
| Financial charges | 65/66B | €1,125 | €278 | -€847 | -75.3% |
| Recurring financial charges | 65 | €1,125 | €278 | -€847 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €14,814 | -€309 | -€15,123 | |
| Profit (loss) for the period | 9904 | €14,814 | -€309 | -€15,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,814 | -€309 | -€15,123 |
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 10 October 2026 via checked.be.