SARCAR: 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.
SARCAR
Largest movements
- Receivables within one year +€5,269
new in 2025: €5,269
- Tangible fixed assets -€265
down €265 (-50.0%), from €529 to €265
- Deferred charges and accrued income -€243
no longer reported in 2025 (was €243)
- Other debts +€11,410
new in 2025: €11,410
- Profit (loss) carried forward -€8,364
down €8,364 (-127%), from -€6,582 to -€14,946
- Trade debts +€1,691
up €1,691 (+75.9%), from €2,227 to €3,918
- Gross operating margin -€6,844
down €6,844 (-653%), from -€1,048 to -€7,892
- Other operating charges -€2,027
down €2,027 (-91.6%), from €2,212 to €185
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 | €2,698 | €7,446 | +€4,749 | +176% |
| Fixed assets | 21/28 | €529 | €265 | -€265 | -50.0% |
| Tangible fixed assets | 22/27 | €529 | €265 | -€265 | -50.0% |
| Furniture and vehicles | 24 | €529 | €265 | -€265 | -50.0% |
| Current assets | 29/58 | €2,168 | €7,182 | +€5,014 | +231% |
| Amounts receivable within one year | 40/41 | - | €5,269 | +€5,269 | |
| Trade receivables | 40 | - | €5,269 | +€5,269 | |
| Cash at bank and in hand | 54/58 | €1,926 | €1,913 | -€13 | -0.7% |
| Deferred charges and accrued income | 490/1 | €243 | - | -€243 | |
| Total equity and liabilities | 10/49 | €2,698 | €7,446 | +€4,749 | +176% |
| Equity | 10/15 | €418 | -€7,946 | -€8,364 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,582 | -€14,946 | -€8,364 | -127% |
| Amounts payable | 17/49 | €2,280 | €15,392 | +€13,112 | +575% |
| Amounts payable within one year | 42/48 | €2,280 | €15,392 | +€13,112 | +575% |
| Trade debts | 44 | €2,227 | €3,918 | +€1,691 | +75.9% |
| Suppliers | 440/4 | €2,227 | €3,918 | +€1,691 | +75.9% |
| Taxes, remuneration and social security | 45 | €53 | €64 | +€11 | +21.6% |
| Taxes | 450/3 | €53 | €64 | +€11 | +21.6% |
| Other amounts payable | 47/48 | - | €11,410 | +€11,410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265 | €265 | = | 0.0% |
| Other operating charges | 640/8 | €2,212 | €185 | -€2,027 | -91.6% |
| Gross operating margin | 9900 | -€1,048 | -€7,892 | -€6,844 | -653% |
| Operating profit (loss) | 9901 | -€3,524 | -€8,341 | -€4,817 | -137% |
| Financial charges | 65/66B | €44 | €23 | -€22 | -49.2% |
| Recurring financial charges | 65 | €44 | €23 | -€22 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,568 | -€8,364 | -€4,795 | -134% |
| Profit (loss) for the period | 9904 | -€3,568 | -€8,364 | -€4,795 | -134% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,568 | -€8,364 | -€4,795 | -134% |
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.