SARAM: 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.
SARAM
Largest movements
- Deferred charges and accrued income +€324
new in 2025: €324
- Receivables within one year -€231
down €231 (-10.8%), from €2,126 to €1,895
of which Other amounts receivable: -€231
- Cash +€106
up €106 (+53.6%), from €197 to €303
mainly Net result for the year (+€1,839) and Receivables within one year (+€231)
- Profit (loss) carried forward +€1,839
up €1,839 (+45.7%), from -€4,026 to -€2,188
- Tax, wage and social debts -€1,639
no longer reported in 2025 (was €1,639)
- Gross operating margin +€1,657
up €1,657 (+233%), from €711 to €2,368
- Other operating charges -€177
down €177 (-30.7%), from €577 to €400
- Financial charges -€24
down €24 (-15.5%), from €153 to €130
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 | €4,723 | €4,922 | +€199 | +4.2% |
| Fixed assets | 21/28 | €2,400 | €2,400 | = | 0.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €2,323 | €2,522 | +€199 | +8.6% |
| Amounts receivable within one year | 40/41 | €2,126 | €1,895 | -€231 | -10.8% |
| Trade receivables | 40 | €434 | €434 | = | 0.0% |
| Other amounts receivable | 41 | €1,692 | €1,461 | -€231 | -13.6% |
| Cash at bank and in hand | 54/58 | €197 | €303 | +€106 | +53.6% |
| Deferred charges and accrued income | 490/1 | - | €324 | +€324 | |
| Total equity and liabilities | 10/49 | €4,723 | €4,922 | +€199 | +4.2% |
| Equity | 10/15 | €2,984 | €4,822 | +€1,839 | +61.6% |
| Contributions | 10/11 | €7,010 | €7,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,026 | -€2,188 | +€1,839 | +45.7% |
| Amounts payable | 17/49 | €1,739 | €100 | -€1,639 | -94.3% |
| Amounts payable within one year | 42/48 | €1,739 | €100 | -€1,639 | -94.3% |
| Trade debts | 44 | €100 | €100 | = | 0.0% |
| Suppliers | 440/4 | €100 | €100 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,639 | - | -€1,639 | |
| Remuneration and social security | 454/9 | €1,639 | - | -€1,639 | |
| Other operating charges | 640/8 | €577 | €400 | -€177 | -30.7% |
| Gross operating margin | 9900 | €711 | €2,368 | +€1,657 | +233% |
| Operating profit (loss) | 9901 | €135 | €1,968 | +€1,834 | +1,362% |
| Financial charges | 65/66B | €153 | €130 | -€24 | -15.5% |
| Recurring financial charges | 65 | €153 | €130 | -€24 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€19 | €1,839 | +€1,857 | |
| Profit (loss) for the period | 9904 | -€19 | €1,839 | +€1,857 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19 | €1,839 | +€1,857 |
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 15 October 2026 via checked.be.