Sarama: 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.
Sarama
Largest movements
- Cash +€33,917
up €33,917 (+276%), from €12,271 to €46,189
mainly Net result for the year (+€33,695) and Tax, wage and social debts (+€11,715)
- Deferred charges and accrued income +€5,045
up €5,045 (+51.9%), from €9,727 to €14,772
- Tangible fixed assets +€4,384
up €4,384 (+138%), from €3,178 to €7,562
of which Furniture and vehicles: +€4,506
- Receivables within one year +€3,060
up €3,060 (+9,777%), from €31 to €3,091
of which Other amounts receivable: +€2,769
- Reserves +€33,695
up €33,695 (+170%), from €19,791 to €53,486
- Tax, wage and social debts +€11,715
up €11,715 (+220%), from €5,316 to €17,031
- Accrued charges and deferred income +€997
new in 2025: €997
- Gross operating margin +€23,879
up €23,879 (+108%), from €22,077 to €45,956
- Taxes +€4,675
up €4,675 (+87.9%), from €5,316 to €9,990
- Depreciation +€1,526
up €1,526 (+473%), from €323 to €1,849
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 | €25,207 | €71,614 | +€46,407 | +184% |
| Fixed assets | 21/28 | €3,178 | €7,562 | +€4,384 | +138% |
| Tangible fixed assets | 22/27 | €3,178 | €7,562 | +€4,384 | +138% |
| Plant, machinery and equipment | 23 | €3,178 | €3,056 | -€122 | -3.8% |
| Furniture and vehicles | 24 | - | €4,506 | +€4,506 | |
| Current assets | 29/58 | €22,029 | €64,052 | +€42,023 | +191% |
| Amounts receivable within one year | 40/41 | €31 | €3,091 | +€3,060 | +9,777% |
| Trade receivables | 40 | - | €291 | +€291 | |
| Other amounts receivable | 41 | €31 | €2,800 | +€2,769 | +8,847% |
| Cash at bank and in hand | 54/58 | €12,271 | €46,189 | +€33,917 | +276% |
| Deferred charges and accrued income | 490/1 | €9,727 | €14,772 | +€5,045 | +51.9% |
| Total equity and liabilities | 10/49 | €25,207 | €71,614 | +€46,407 | +184% |
| Equity | 10/15 | €19,891 | €53,586 | +€33,695 | +169% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €19,791 | €53,486 | +€33,695 | +170% |
| Distributable reserves | 133 | €19,791 | €53,486 | +€33,695 | +170% |
| Amounts payable | 17/49 | €5,316 | €18,028 | +€12,712 | +239% |
| Amounts payable within one year | 42/48 | €5,316 | €17,031 | +€11,715 | +220% |
| Taxes, remuneration and social security | 45 | €5,316 | €17,031 | +€11,715 | +220% |
| Taxes | 450/3 | €5,316 | €17,031 | +€11,715 | +220% |
| Accrued charges and deferred income | 492/3 | - | €997 | +€997 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €1,849 | +€1,526 | +473% |
| Other operating charges | 640/8 | €149 | €422 | +€274 | +184% |
| Gross operating margin | 9900 | €22,077 | €45,956 | +€23,879 | +108% |
| Operating profit (loss) | 9901 | €21,605 | €43,685 | +€22,079 | +102% |
| Financial income | 75/76B | €1 | €77 | +€76 | +7,974% |
| Recurring financial income | 75 | €1 | €77 | +€76 | +7,974% |
| Financial charges | 65/66B | €46 | €76 | +€30 | +65.8% |
| Recurring financial charges | 65 | €46 | €76 | +€30 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €21,560 | €43,685 | +€22,125 | +103% |
| Income taxes | 67/77 | €5,316 | €9,990 | +€4,675 | +87.9% |
| Profit (loss) for the period | 9904 | €16,244 | €33,695 | +€17,450 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €16,244 | €33,695 | +€17,450 | +107% |
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 13 October 2026 via checked.be.