SARAH TABRUŸN: 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 TABRUŸN
Largest movements
- Cash +€15,817
up €15,817 (+42.7%), from €37,008 to €52,825
mainly Net result for the year (+€24,077) and Tax, wage and social debts (+€7,469)
- Receivables after one year +€15,000
new in 2025: €15,000
- Deferred charges and accrued income -€3,214
no longer reported in 2025 (was €3,214)
- Tangible fixed assets -€1,373
down €1,373 (-12.8%), from €10,718 to €9,345
of which Furniture and vehicles: -€3,250
- Profit (loss) carried forward +€24,077
up €24,077 (+89.8%), from €26,812 to €50,889
- Tax, wage and social debts +€7,469
up €7,469 (+82.7%), from €9,028 to €16,497
- Debts after one year -€4,320
down €4,320 (-79.4%), from €5,440 to €1,120
- Gross operating margin -€2,650
down €2,650 (-7.0%), from €37,698 to €35,048
- Depreciation +€1,794
up €1,794 (+78.6%), from €2,282 to €4,076
- Taxes -€509
down €509 (-6.8%), from €7,528 to €7,019
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 | €50,940 | €77,170 | +€26,230 | +51.5% |
| Fixed assets | 21/28 | €10,718 | €9,345 | -€1,373 | -12.8% |
| Tangible fixed assets | 22/27 | €10,718 | €9,345 | -€1,373 | -12.8% |
| Plant, machinery and equipment | 23 | - | €1,877 | +€1,877 | |
| Furniture and vehicles | 24 | €10,718 | €7,468 | -€3,250 | -30.3% |
| Current assets | 29/58 | €40,222 | €67,825 | +€27,603 | +68.6% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €37,008 | €52,825 | +€15,817 | +42.7% |
| Deferred charges and accrued income | 490/1 | €3,214 | - | -€3,214 | |
| Total equity and liabilities | 10/49 | €50,940 | €77,170 | +€26,230 | +51.5% |
| Equity | 10/15 | €29,812 | €53,889 | +€24,077 | +80.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,812 | €50,889 | +€24,077 | +89.8% |
| Amounts payable | 17/49 | €21,128 | €23,281 | +€2,153 | +10.2% |
| Amounts payable after more than one year | 17 | €5,440 | €1,120 | -€4,320 | -79.4% |
| Other amounts payable | 178/9 | €5,440 | €1,120 | -€4,320 | -79.4% |
| Amounts payable within one year | 42/48 | €14,181 | €21,067 | +€6,886 | +48.6% |
| Taxes, remuneration and social security | 45 | €9,028 | €16,497 | +€7,469 | +82.7% |
| Taxes | 450/3 | €9,028 | €16,497 | +€7,469 | +82.7% |
| Other amounts payable | 47/48 | €5,153 | €4,570 | -€583 | -11.3% |
| Accrued charges and deferred income | 492/3 | €1,507 | €1,094 | -€413 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,282 | €4,076 | +€1,794 | +78.6% |
| Other operating charges | 640/8 | €179 | €60 | -€119 | -66.5% |
| Gross operating margin | 9900 | €37,698 | €35,048 | -€2,650 | -7.0% |
| Operating profit (loss) | 9901 | €35,237 | €30,912 | -€4,325 | -12.3% |
| Financial income | 75/76B | - | €244 | +€244 | |
| Recurring financial income | 75 | - | €244 | +€244 | |
| Financial charges | 65/66B | €64 | €60 | -€4 | -6.3% |
| Recurring financial charges | 65 | €64 | €60 | -€4 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €35,173 | €31,096 | -€4,077 | -11.6% |
| Income taxes | 67/77 | €7,528 | €7,019 | -€509 | -6.8% |
| Profit (loss) for the period | 9904 | €27,645 | €24,077 | -€3,568 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,645 | €24,077 | -€3,568 | -12.9% |
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 21 October 2026 via checked.be.