Saramonia: 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.
Saramonia
Largest movements
- Cash -€7,397
down €7,397 (-47.4%), from €15,613 to €8,216
mainly Investment in fixed assets (net) (-€6,300) and Receivables within one year (-€5,091)
- Receivables within one year +€5,091
up €5,091 (+28.9%), from €17,606 to €22,697
of which Other amounts receivable: +€6,325
- Tangible fixed assets +€4,396
up €4,396 (+1,337%), from €329 to €4,725
of which Furniture and vehicles: +€4,396
- Stocks and contracts -€500
down €500 (-9.5%), from €5,250 to €4,750
- Profit (loss) carried forward +€840
up €840 (+4.0%), from €21,071 to €21,911
- Tax, wage and social debts +€538
up €538 (+45.6%), from €1,179 to €1,717
of which Remuneration and social security: +€360
- Staff costs +€2,073
new in 2025: €2,073
- Depreciation +€1,244
up €1,244 (+189%), from €659 to €1,904
- Taxes -€711
down €711 (-75.7%), from €939 to €228
- Gross operating margin +€236
up €236 (+3.5%), from €6,769 to €7,005
- Other operating charges +€143
up €143 (+9.8%), from €1,465 to €1,608
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 | €38,884 | €40,474 | +€1,590 | +4.1% |
| Fixed assets | 21/28 | €415 | €4,812 | +€4,396 | +1,058% |
| Tangible fixed assets | 22/27 | €329 | €4,725 | +€4,396 | +1,337% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €329 | €4,725 | +€4,396 | +1,337% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €38,469 | €35,663 | -€2,806 | -7.3% |
| Stocks and contracts in progress | 3 | €5,250 | €4,750 | -€500 | -9.5% |
| Stocks | 30/36 | €5,250 | €4,750 | -€500 | -9.5% |
| Amounts receivable within one year | 40/41 | €17,606 | €22,697 | +€5,091 | +28.9% |
| Trade receivables | 40 | €1,234 | - | -€1,234 | |
| Other amounts receivable | 41 | €16,372 | €22,697 | +€6,325 | +38.6% |
| Cash at bank and in hand | 54/58 | €15,613 | €8,216 | -€7,397 | -47.4% |
| Total equity and liabilities | 10/49 | €38,884 | €40,474 | +€1,590 | +4.1% |
| Equity | 10/15 | €37,333 | €38,173 | +€840 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,062 | €10,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,203 | €8,203 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,071 | €21,911 | +€840 | +4.0% |
| Amounts payable | 17/49 | €1,551 | €2,301 | +€750 | +48.4% |
| Amounts payable within one year | 42/48 | €1,551 | €2,301 | +€750 | +48.4% |
| Trade debts | 44 | €372 | €584 | +€212 | +57.1% |
| Suppliers | 440/4 | €372 | €584 | +€212 | +57.1% |
| Taxes, remuneration and social security | 45 | €1,179 | €1,717 | +€538 | +45.6% |
| Taxes | 450/3 | €989 | €1,167 | +€178 | +18.0% |
| Remuneration and social security | 454/9 | €190 | €550 | +€360 | +190% |
| Remuneration, social security and pensions | 62 | - | €2,073 | +€2,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €1,904 | +€1,244 | +189% |
| Other operating charges | 640/8 | €1,465 | €1,608 | +€143 | +9.8% |
| Gross operating margin | 9900 | €6,769 | €7,005 | +€236 | +3.5% |
| Operating profit (loss) | 9901 | €4,645 | €1,420 | -€3,225 | -69.4% |
| Financial charges | 65/66B | €335 | €352 | +€17 | +5.1% |
| Recurring financial charges | 65 | €335 | €352 | +€17 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €4,310 | €1,068 | -€3,242 | -75.2% |
| Income taxes | 67/77 | €939 | €228 | -€711 | -75.7% |
| Profit (loss) for the period | 9904 | €3,370 | €840 | -€2,530 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,370 | €840 | -€2,530 | -75.1% |
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 14 October 2026 via checked.be.