SARAN.BE: 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.
SARAN.BE
Largest movements
- Receivables within one year -€6,500
no longer reported in 2023 (was €6,500)
- Cash +€500
up €500 (+126.9%), from €394 to €894
mainly Receivables within one year (+€6,500) and Depreciation (+€223)
- Tangible fixed assets -€223
down €223 (-50.0%), from €446 to €223
- Other debts -€6,301
down €6,301 (-34.3%), from €18,353 to €12,053
- Profit (loss) carried forward +€78
up €78 (+0.3%), from -€29,563 to -€29,486
- Gross operating margin +€9,904
up €9,904, from -€2,300 to €7,604
- Staff costs +€7,304
new in 2023: €7,304
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,390 | €1,167 | -€6,223 | -84.2% |
| Fixed assets | 21/28 | €496 | €273 | -€223 | -45.0% |
| Tangible fixed assets | 22/27 | €446 | €223 | -€223 | -50.0% |
| Furniture and vehicles | 24 | €446 | €223 | -€223 | -50.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €6,894 | €894 | -€6,000 | -87.0% |
| Amounts receivable within one year | 40/41 | €6,500 | - | -€6,500 | |
| Trade receivables | 40 | €6,500 | - | -€6,500 | |
| Cash at bank and in hand | 54/58 | €394 | €894 | +€500 | +126.9% |
| Total equity and liabilities | 10/49 | €7,390 | €1,167 | -€6,223 | -84.2% |
| Equity | 10/15 | -€10,963 | -€10,886 | +€78 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,563 | -€29,486 | +€78 | +0.3% |
| Amounts payable | 17/49 | €18,353 | €12,053 | -€6,301 | -34.3% |
| Amounts payable within one year | 42/48 | €18,353 | €12,053 | -€6,301 | -34.3% |
| Other amounts payable | 47/48 | €18,353 | €12,053 | -€6,301 | -34.3% |
| Remuneration, social security and pensions | 62 | - | €7,304 | +€7,304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €223 | = | 0.0% |
| Gross operating margin | 9900 | -€2,300 | €7,604 | +€9,904 | |
| Operating profit (loss) | 9901 | -€2,523 | €78 | +€2,601 | |
| Profit (loss) for the period before taxes | 9903 | -€2,523 | €78 | +€2,601 | |
| Profit (loss) for the period | 9904 | -€2,523 | €78 | +€2,601 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,523 | €78 | +€2,601 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.