saralida: 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.
saralida
Largest movements
- Receivables within one year +€39,724
up €39,724 (+17.1%), from €231,732 to €271,455
of which Other amounts receivable: +€79,682
- Deferred charges and accrued income -€10,000
no longer reported in 2024 (was €10,000)
- Tangible fixed assets -€7,443
down €7,443 (-26.0%), from €28,626 to €21,183
- Cash -€6,061
down €6,061 (-77.0%), from €7,871 to €1,810
mainly Trade debts (-€73,968) and Receivables within one year (-€39,724)
- Financial fixed assets -€5,968
down €5,968 (-19.9%), from €30,000 to €24,032
- Reserves +€85,000
up €85,000 (+116.1%), from €73,200 to €158,200
- Trade debts -€73,968
down €73,968 (-56.2%), from €131,668 to €57,700
- Other debts +€20,907
up €20,907 (+44.2%), from €47,328 to €68,235
- Tax, wage and social debts -€13,560
down €13,560 (-76.2%), from €17,795 to €4,235
- Advances received -€10,089
down €10,089 (-96.0%), from €10,510 to €421
- Financial income +€94,036
up €94,036 (+235090900.0%), from €0 to €94,036
of which Non-recurring financial income: +€94,032
- Other operating charges -€12,354
down €12,354 (-94.7%), from €13,042 to €688
- Gross operating margin +€5,843
up €5,843 (+58.7%), from €9,958 to €15,802
- Financial charges +€3,260
up €3,260 (+168.1%), from €1,940 to €5,200
of which Non-recurring financial charges: +€3,911
- Taxes +€1,706
up €1,706 (+145.7%), from €1,171 to €2,878
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,430 | €377,682 | +€10,252 | +2.8% |
| Fixed assets | 21/28 | €58,626 | €45,215 | -€13,411 | -22.9% |
| Tangible fixed assets | 22/27 | €28,626 | €21,183 | -€7,443 | -26.0% |
| Furniture and vehicles | 24 | €28,626 | €21,183 | -€7,443 | -26.0% |
| Financial fixed assets | 28 | €30,000 | €24,032 | -€5,968 | -19.9% |
| Current assets | 29/58 | €308,804 | €332,467 | +€23,663 | +7.7% |
| Amounts receivable after more than one year | 29 | €59,202 | €59,202 | = | 0.0% |
| Other amounts receivable | 291 | €59,202 | €59,202 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €231,732 | €271,455 | +€39,724 | +17.1% |
| Trade receivables | 40 | €52,794 | €12,835 | -€39,958 | -75.7% |
| Other amounts receivable | 41 | €178,938 | €258,620 | +€79,682 | +44.5% |
| Cash at bank and in hand | 54/58 | €7,871 | €1,810 | -€6,061 | -77.0% |
| Deferred charges and accrued income | 490/1 | €10,000 | - | -€10,000 | |
| Total equity and liabilities | 10/49 | €367,430 | €377,682 | +€10,252 | +2.8% |
| Equity | 10/15 | €94,044 | €187,674 | +€93,630 | +99.6% |
| Contributions | 10/11 | €20,453 | €20,453 | = | 0.0% |
| Reserves | 13 | €73,200 | €158,200 | +€85,000 | +116.1% |
| Distributable reserves | 133 | €73,200 | €158,200 | +€85,000 | +116.1% |
| Profit (loss) carried forward | 14 | €391 | €9,021 | +€8,630 | +2206.2% |
| Amounts payable | 17/49 | €273,386 | €190,008 | -€83,378 | -30.5% |
| Amounts payable after more than one year | 17 | €59,416 | €55,000 | -€4,416 | -7.4% |
| Financial debts | 170/4 | €59,416 | €55,000 | -€4,416 | -7.4% |
| Amounts payable within one year | 42/48 | €213,720 | €135,008 | -€78,712 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €6,418 | €4,416 | -€2,002 | -31.2% |
| Trade debts | 44 | €131,668 | €57,700 | -€73,968 | -56.2% |
| Suppliers | 440/4 | €131,668 | €57,700 | -€73,968 | -56.2% |
| Advances received on contracts in progress | 46 | €10,510 | €421 | -€10,089 | -96.0% |
| Taxes, remuneration and social security | 45 | €17,795 | €4,235 | -€13,560 | -76.2% |
| Taxes | 450/3 | €17,795 | €4,235 | -€13,560 | -76.2% |
| Other amounts payable | 47/48 | €47,328 | €68,235 | +€20,907 | +44.2% |
| Accrued charges and deferred income | 492/3 | €249 | - | -€249 | |
| Non-recurring operating income | 76A | €6,942 | - | -€6,942 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,337 | €7,443 | +€1,106 | +17.5% |
| Other operating charges | 640/8 | €13,042 | €688 | -€12,354 | -94.7% |
| Gross operating margin | 9900 | €9,958 | €15,802 | +€5,843 | +58.7% |
| Operating profit (loss) | 9901 | -€9,421 | €7,670 | +€17,091 | |
| Financial income | 75/76B | €0 | €94,036 | +€94,036 | +235090900.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +9900.0% |
| Non-recurring financial income | 76B | - | €94,032 | +€94,032 | |
| Financial charges | 65/66B | €1,940 | €5,200 | +€3,260 | +168.1% |
| Recurring financial charges | 65 | €1,940 | €1,289 | -€651 | -33.6% |
| Non-recurring financial charges | 66B | - | €3,911 | +€3,911 | |
| Profit (loss) for the period before taxes | 9903 | -€11,361 | €96,507 | +€107,868 | |
| Income taxes | 67/77 | €1,171 | €2,878 | +€1,706 | +145.7% |
| Profit (loss) for the period | 9904 | -€12,532 | €93,630 | +€106,162 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,532 | €93,630 | +€106,162 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.