SARAHLEVY: 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.
SARAHLEVY
Largest movements
- Receivables within one year -€15,483
down €15,483 (-82.5%), from €18,764 to €3,281
of which Trade receivables: -€8,674
- Cash -€11,589
down €11,589 (-51.9%), from €22,317 to €10,728
mainly Net result for the year (-€19,903) and Tax, wage and social debts (-€9,853)
- Tangible fixed assets -€832
down €832 (-51.7%), from €1,609 to €777
- Profit (loss) carried forward -€19,903
down €19,903, from €18,162 to -€1,741
- Tax, wage and social debts -€9,853
down €9,853 (-100%), from €9,853 to €0
of which Taxes: -€7,853
- Other debts +€1,818
up €1,818 (+35.5%), from €5,127 to €6,945
- Gross operating margin -€40,176
down €40,176, from €7,637 to -€32,538
- Turnover -€36,562
down €36,562 (-34.8%), from €105,028 to €68,466
- Purchases and services -€23,154
down €23,154 (-15.5%), from €149,228 to €126,074
- Financial income +€13,383
up €13,383 (+9,828%), from €136 to €13,519
of which Non-recurring financial income: +€13,500
- Taxes -€2,248
down €2,248, from €2,134 to -€114
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 | €44,056 | €16,152 | -€27,904 | -63.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,759 | €1,927 | -€832 | -30.1% |
| Tangible fixed assets | 22/27 | €1,609 | €777 | -€832 | -51.7% |
| Furniture and vehicles | 24 | €1,609 | €777 | -€832 | -51.7% |
| Financial fixed assets | 28 | €1,150 | €1,150 | = | 0.0% |
| Current assets | 29/58 | €41,297 | €14,225 | -€27,072 | -65.6% |
| Amounts receivable within one year | 40/41 | €18,764 | €3,281 | -€15,483 | -82.5% |
| Trade receivables | 40 | €10,763 | €2,089 | -€8,674 | -80.6% |
| Other amounts receivable | 41 | €8,001 | €1,192 | -€6,809 | -85.1% |
| Cash at bank and in hand | 54/58 | €22,317 | €10,728 | -€11,589 | -51.9% |
| Deferred charges and accrued income | 490/1 | €216 | €216 | = | 0.0% |
| Total equity and liabilities | 10/49 | €44,056 | €16,152 | -€27,904 | -63.3% |
| Equity | 10/15 | €28,162 | €8,259 | -€19,903 | -70.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,162 | -€1,741 | -€19,903 | |
| Amounts payable | 17/49 | €15,894 | €7,893 | -€8,001 | -50.3% |
| Amounts payable within one year | 42/48 | €15,894 | €7,893 | -€8,001 | -50.3% |
| Trade debts | 44 | €914 | €948 | +€34 | +3.7% |
| Suppliers | 440/4 | €914 | €948 | +€34 | +3.7% |
| Taxes, remuneration and social security | 45 | €9,853 | €0 | -€9,853 | -100% |
| Taxes | 450/3 | €7,853 | €0 | -€7,853 | -100% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €5,127 | €6,945 | +€1,818 | +35.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €105,028 | €68,466 | -€36,562 | -34.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,228 | €126,074 | -€23,154 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | €832 | +€117 | +16.3% |
| Other operating charges | 640/8 | - | €0 | = | |
| Gross operating margin | 9900 | €7,637 | -€32,538 | -€40,176 | |
| Operating profit (loss) | 9901 | €6,922 | -€33,370 | -€40,292 | |
| Financial income | 75/76B | €136 | €13,519 | +€13,383 | +9,828% |
| Recurring financial income | 75 | €136 | €19 | -€117 | -86.1% |
| Non-recurring financial income | 76B | - | €13,500 | +€13,500 | |
| Financial charges | 65/66B | €112 | €165 | +€53 | +47.9% |
| Recurring financial charges | 65 | €112 | €165 | +€53 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | €6,947 | -€20,016 | -€26,963 | |
| Income taxes | 67/77 | €2,134 | -€114 | -€2,248 | |
| Profit (loss) for the period | 9904 | €4,813 | -€19,903 | -€24,715 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,813 | -€19,903 | -€24,715 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.