Sarapiqui Consulting: 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.
Sarapiqui Consulting
Largest movements
- Current investments +€184,979
up €184,979 (+81.1%), from €227,954 to €412,932
- Cash +€151,908
up €151,908 (+449%), from €33,858 to €185,765
mainly Net result for the year (+€233,146) and Tax, wage and social debts (+€92,107)
- Receivables within one year -€13,194
down €13,194 (-20.2%), from €65,338 to €52,144
of which Trade receivables: -€16,076
- Reserves +€232,313
up €232,313 (+95.9%), from €242,193 to €474,506
- Tax, wage and social debts +€92,107
up €92,107 (+105%), from €87,534 to €179,641
- Debts after one year -€9,870
down €9,870 (-62.3%), from €15,841 to €5,971
- Gross operating margin -€22,008
down €22,008 (-6.5%), from €337,249 to €315,241
- Taxes -€4,183
down €4,183 (-5.4%), from €77,432 to €73,248
- Financial income +€3,919
up €3,919 (+2,237%), from €175 to €4,095
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 | €359,924 | €677,974 | +€318,050 | +88.4% |
| Fixed assets | 21/28 | €32,775 | €27,132 | -€5,643 | -17.2% |
| Tangible fixed assets | 22/27 | €32,775 | €27,132 | -€5,643 | -17.2% |
| Plant, machinery and equipment | 23 | - | €3,557 | +€3,557 | |
| Furniture and vehicles | 24 | €780 | €358 | -€422 | -54.1% |
| Leasing and similar rights | 25 | €31,994 | €23,216 | -€8,778 | -27.4% |
| Current assets | 29/58 | €327,149 | €650,842 | +€323,692 | +98.9% |
| Amounts receivable within one year | 40/41 | €65,338 | €52,144 | -€13,194 | -20.2% |
| Trade receivables | 40 | €29,279 | €13,203 | -€16,076 | -54.9% |
| Other amounts receivable | 41 | €36,059 | €38,941 | +€2,882 | +8.0% |
| Current investments | 50/53 | €227,954 | €412,932 | +€184,979 | +81.1% |
| Cash at bank and in hand | 54/58 | €33,858 | €185,765 | +€151,908 | +449% |
| Total equity and liabilities | 10/49 | €359,924 | €677,974 | +€318,050 | +88.4% |
| Equity | 10/15 | €246,193 | €478,506 | +€232,313 | +94.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €242,193 | €474,506 | +€232,313 | +95.9% |
| Distributable reserves | 133 | €242,193 | €474,506 | +€232,313 | +95.9% |
| Amounts payable | 17/49 | €113,731 | €199,468 | +€85,737 | +75.4% |
| Amounts payable after more than one year | 17 | €15,841 | €5,971 | -€9,870 | -62.3% |
| Financial debts | 170/4 | €15,841 | €5,971 | -€9,870 | -62.3% |
| Amounts payable within one year | 42/48 | €97,690 | €193,497 | +€95,807 | +98.1% |
| Current portion of amounts payable after more than one year | 42 | €9,427 | €9,870 | +€443 | +4.7% |
| Trade debts | 44 | €168 | €1,291 | +€1,122 | +666% |
| Suppliers | 440/4 | €168 | €1,291 | +€1,122 | +666% |
| Taxes, remuneration and social security | 45 | €87,534 | €179,641 | +€92,107 | +105% |
| Taxes | 450/3 | €87,534 | €179,641 | +€92,107 | +105% |
| Other amounts payable | 47/48 | €560 | €2,695 | +€2,135 | +381% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,381 | €10,242 | -€2,140 | -17.3% |
| Other operating charges | 640/8 | €2,307 | €1,487 | -€820 | -35.5% |
| Gross operating margin | 9900 | €337,249 | €315,241 | -€22,008 | -6.5% |
| Operating profit (loss) | 9901 | €322,561 | €303,513 | -€19,048 | -5.9% |
| Financial income | 75/76B | €175 | €4,095 | +€3,919 | +2,237% |
| Recurring financial income | 75 | €175 | €4,095 | +€3,919 | +2,237% |
| Financial charges | 65/66B | €2,311 | €1,213 | -€1,098 | -47.5% |
| Recurring financial charges | 65 | €2,311 | €1,213 | -€1,098 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €320,425 | €306,394 | -€14,031 | -4.4% |
| Income taxes | 67/77 | €77,432 | €73,248 | -€4,183 | -5.4% |
| Profit (loss) for the period | 9904 | €242,993 | €233,146 | -€9,847 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €242,993 | €233,146 | -€9,847 | -4.1% |
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 23 October 2026 via checked.be.