SARAYAS 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.
SARAYAS Consulting
Largest movements
- Cash +€71,996
up €71,996 (+83.4%), from €86,291 to €158,287
mainly Net result for the year (+€73,575) and Depreciation (+€12,168)
- Tangible fixed assets -€12,168
down €12,168 (-29.3%), from €41,544 to €29,376
of which Furniture and vehicles: -€11,836
- Reserves +€73,575
up €73,575 (+74.1%), from €99,228 to €172,803
- Debts after one year -€9,656
down €9,656 (-37.4%), from €25,830 to €16,174
- Tax, wage and social debts -€6,095
down €6,095 (-17.5%), from €34,738 to €28,643
- Gross operating margin -€1,341
down €1,341 (-1.3%), from €106,614 to €105,273
- Depreciation -€1,137
down €1,137 (-8.5%), from €13,305 to €12,168
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 | €175,248 | €233,281 | +€58,034 | +33.1% |
| Fixed assets | 21/28 | €41,544 | €29,376 | -€12,168 | -29.3% |
| Tangible fixed assets | 22/27 | €41,544 | €29,376 | -€12,168 | -29.3% |
| Furniture and vehicles | 24 | €40,219 | €28,384 | -€11,836 | -29.4% |
| Other tangible fixed assets | 26 | €1,325 | €993 | -€333 | -25.1% |
| Current assets | 29/58 | €133,703 | €203,905 | +€70,202 | +52.5% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Trade receivables | 290 | €30,000 | €0 | -€30,000 | -100% |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €16,135 | €15,155 | -€980 | -6.1% |
| Trade receivables | 40 | €15,488 | €13,068 | -€2,420 | -15.6% |
| Other amounts receivable | 41 | €647 | €2,087 | +€1,440 | +223% |
| Cash at bank and in hand | 54/58 | €86,291 | €158,287 | +€71,996 | +83.4% |
| Deferred charges and accrued income | 490/1 | €1,277 | €463 | -€814 | -63.7% |
| Total equity and liabilities | 10/49 | €175,248 | €233,281 | +€58,034 | +33.1% |
| Equity | 10/15 | €102,228 | €175,803 | +€73,575 | +72.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €99,228 | €172,803 | +€73,575 | +74.1% |
| Distributable reserves | 133 | €99,228 | €172,803 | +€73,575 | +74.1% |
| Amounts payable | 17/49 | €73,020 | €57,478 | -€15,541 | -21.3% |
| Amounts payable after more than one year | 17 | €25,830 | €16,174 | -€9,656 | -37.4% |
| Financial debts | 170/4 | €25,830 | €16,174 | -€9,656 | -37.4% |
| Amounts payable within one year | 42/48 | €47,190 | €41,304 | -€5,886 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €9,244 | €9,656 | +€411 | +4.4% |
| Trade debts | 44 | €2,935 | €2,915 | -€19 | -0.7% |
| Suppliers | 440/4 | €2,935 | €2,915 | -€19 | -0.7% |
| Taxes, remuneration and social security | 45 | €34,738 | €28,643 | -€6,095 | -17.5% |
| Taxes | 450/3 | €34,738 | €28,643 | -€6,095 | -17.5% |
| Other amounts payable | 47/48 | €273 | €90 | -€183 | -67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,305 | €12,168 | -€1,137 | -8.5% |
| Other operating charges | 640/8 | €263 | €434 | +€171 | +65.1% |
| Gross operating margin | 9900 | €106,614 | €105,273 | -€1,341 | -1.3% |
| Operating profit (loss) | 9901 | €93,045 | €92,670 | -€375 | -0.4% |
| Financial income | 75/76B | €673 | €1,380 | +€707 | +105% |
| Recurring financial income | 75 | €673 | €1,380 | +€707 | +105% |
| Financial charges | 65/66B | €1,891 | €1,430 | -€461 | -24.4% |
| Recurring financial charges | 65 | €1,891 | €1,430 | -€461 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €91,828 | €92,620 | +€792 | +0.9% |
| Income taxes | 67/77 | €18,916 | €19,045 | +€129 | +0.7% |
| Profit (loss) for the period | 9904 | €72,912 | €73,575 | +€663 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,912 | €73,575 | +€663 | +0.9% |
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 18 October 2026 via checked.be.