SARDA-MATIC: what changed
What changed
SARDA-MATIC
NACE 93.293, Sports, amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
€37,257
2023 · -€10,027+€47,284
Equity
€780,871
2023 · €873,615-€92,743
Cash
€7,422
2023 · €149,723-€142,301
Balance sheet total
€880,173
2023 · €874,839+€5,334
Largest movements
Assets
- Cash -€142,301
down €142,301 (-95.0%), from €149,723 to €7,422
mainly Receivables within one year (-€140,518) and Contributions, distributions and other (-€130,000)
- Receivables within one year +€140,518
up €140,518 (+20.6%), from €682,725 to €823,242
Equity and liabilities
- Profit (loss) carried forward -€92,743
down €92,743 (-42.3%), from €219,442 to €126,699
- Other debts +€91,000
new in 2024: €91,000
Income statement
- Gross operating margin +€32,498
up €32,498 (+252%), from €12,882 to €45,379
- Other operating charges -€7,222
down €7,222 (-88.1%), from €8,202 to €980
- Taxes -€6,431
down €6,431 (-49.4%), from €13,029 to €6,599
- Financial charges -€1,126
down €1,126 (-85.3%), from €1,319 to €194
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€10,027
Gross operating margin
+€32,498
Other operating charges
+€7,222
Financial income
+€8
Financial charges
+€1,126
Taxes
+€6,431
Result 2024
€37,257
raises the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€12,301
Investment
€0
Financing
-€130,000
Cash 2023
€149,723
From operations (derived)
-€12,301
Net result for the year
+€37,257
Depreciation
+€358
Receivables within one year
-€140,518
Deferred charges and accrued income
-€7,476
Trade debts
-€87
Tax, wage and social debts
+€7,164
Other debts
+€91,000
Financing
-€130,000
Contributions, distributions and other
-€130,000
Cash 2024
€7,422
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €874,839 | €880,173 | +€5,334 | +0.6% |
| Fixed assets | 21/28 | €9,561 | €9,203 | -€358 | -3.7% |
| Tangible fixed assets | 22/27 | €424 | €66 | -€358 | -84.5% |
| Furniture and vehicles | 24 | €424 | €66 | -€358 | -84.5% |
| Financial fixed assets | 28 | €9,138 | €9,138 | = | 0.0% |
| Current assets | 29/58 | €865,278 | €870,970 | +€5,692 | +0.7% |
| Amounts receivable within one year | 40/41 | €682,725 | €823,242 | +€140,518 | +20.6% |
| Other amounts receivable | 41 | €682,725 | €823,242 | +€140,518 | +20.6% |
| Cash at bank and in hand | 54/58 | €149,723 | €7,422 | -€142,301 | -95.0% |
| Deferred charges and accrued income | 490/1 | €32,830 | €40,306 | +€7,476 | +22.8% |
| Total equity and liabilities | 10/49 | €874,839 | €880,173 | +€5,334 | +0.6% |
| Equity | 10/15 | €873,615 | €780,871 | -€92,743 | -10.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €635,173 | €635,173 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,917 | €19,917 | = | 0.0% |
| Distributable reserves | 133 | €613,356 | €613,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,442 | €126,699 | -€92,743 | -42.3% |
| Amounts payable | 17/49 | €1,225 | €99,302 | +€98,077 | +8,009% |
| Amounts payable within one year | 42/48 | €1,225 | €99,302 | +€98,077 | +8,009% |
| Trade debts | 44 | €87 | - | -€87 | |
| Suppliers | 440/4 | €87 | - | -€87 | |
| Taxes, remuneration and social security | 45 | €1,138 | €8,302 | +€7,164 | +630% |
| Taxes | 450/3 | €1,138 | €8,302 | +€7,164 | +630% |
| Other amounts payable | 47/48 | - | €91,000 | +€91,000 | |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €358 | = | 0.0% |
| Other operating charges | 640/8 | €8,202 | €980 | -€7,222 | -88.1% |
| Gross operating margin | 9900 | €12,882 | €45,379 | +€32,498 | +252% |
| Operating profit (loss) | 9901 | €4,321 | €44,041 | +€39,720 | +919% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,319 | €194 | -€1,126 | -85.3% |
| Recurring financial charges | 65 | €1,319 | €194 | -€1,126 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €3,002 | €43,855 | +€40,853 | +1,361% |
| Income taxes | 67/77 | €13,029 | €6,599 | -€6,431 | -49.4% |
| Profit (loss) for the period | 9904 | -€10,027 | €37,257 | +€47,284 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,027 | €37,257 | +€47,284 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.