SARANTA: what changed
Two fiscal 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.
SARANTA
Largest movements
- Receivables within one year -€761,342
down €761,342 (-82.4%), from €923,950 to €162,608
of which Trade receivables: -€793,235
- Cash +€626,319
up €626,319 (+123.5%), from €507,143 to €1.1m
mainly Receivables within one year (+€761,342) and Other debts (+€194,050)
- Stocks and contracts +€328,014
up €328,014 (+45.0%), from €728,777 to €1.1m
- Other debts +€194,050
up €194,050 (+143.8%), from €134,950 to €329,000
- Financial income -€145,549
down €145,549 (-91.4%), from €159,282 to €13,732
- Taxes -€36,024
down €36,024 (-91.3%), from €39,466 to €3,442
- Gross operating margin +€11,732
up €11,732, from -€9,432 to €2,299
- Other operating charges -€996
down €996 (-45.2%), from €2,204 to €1,208
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.
Cash bridge derived
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 | €2,174,870 | €2,367,861 | +€192,992 | +8.9% |
| Fixed assets | 21/28 | €15,000 | - | -€15,000 | |
| Financial fixed assets | 28 | €15,000 | - | -€15,000 | |
| Current assets | 29/58 | €2,159,870 | €2,367,861 | +€207,992 | +9.6% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Trade receivables | 290 | - | €15,000 | +€15,000 | |
| Stocks and contracts in progress | 3 | €728,777 | €1,056,791 | +€328,014 | +45.0% |
| Stocks | 30/36 | €728,777 | €1,056,791 | +€328,014 | +45.0% |
| Amounts receivable within one year | 40/41 | €923,950 | €162,608 | -€761,342 | -82.4% |
| Trade receivables | 40 | €894,968 | €101,734 | -€793,235 | -88.6% |
| Other amounts receivable | 41 | €28,981 | €60,874 | +€31,893 | +110.0% |
| Cash at bank and in hand | 54/58 | €507,143 | €1,133,462 | +€626,319 | +123.5% |
| Total equity and liabilities | 10/49 | €2,174,870 | €2,367,861 | +€192,992 | +8.9% |
| Equity | 10/15 | €1,298,103 | €1,308,429 | +€10,326 | +0.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €68,068 | €68,068 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €64,969 | €64,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | €930,035 | €940,361 | +€10,326 | +1.1% |
| Provisions and deferred taxes | 16 | €675,308 | €675,308 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €675,308 | €675,308 | = | 0.0% |
| Other liabilities and charges | 164/5 | €675,308 | €675,308 | = | 0.0% |
| Amounts payable | 17/49 | €201,459 | €384,125 | +€182,666 | +90.7% |
| Amounts payable within one year | 42/48 | €201,459 | €384,125 | +€182,666 | +90.7% |
| Trade debts | 44 | €20,796 | €21,144 | +€348 | +1.7% |
| Suppliers | 440/4 | €20,796 | €21,144 | +€348 | +1.7% |
| Taxes, remuneration and social security | 45 | €45,714 | €33,981 | -€11,732 | -25.7% |
| Taxes | 450/3 | €45,714 | €33,981 | -€11,732 | -25.7% |
| Other amounts payable | 47/48 | €134,950 | €329,000 | +€194,050 | +143.8% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | €2,204 | €1,208 | -€996 | -45.2% |
| Gross operating margin | 9900 | -€9,432 | €2,299 | +€11,732 | |
| Operating profit (loss) | 9901 | -€11,637 | €1,091 | +€12,728 | |
| Financial income | 75/76B | €159,282 | €13,732 | -€145,549 | -91.4% |
| Recurring financial income | 75 | €159,282 | €13,732 | -€145,549 | -91.4% |
| Financial charges | 65/66B | €1,003 | €1,056 | +€53 | +5.3% |
| Recurring financial charges | 65 | €1,003 | €1,056 | +€53 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €146,642 | €13,768 | -€132,874 | -90.6% |
| Income taxes | 67/77 | €39,466 | €3,442 | -€36,024 | -91.3% |
| Profit (loss) for the period | 9904 | €107,176 | €10,326 | -€96,850 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €107,176 | €10,326 | -€96,850 | -90.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.