SARI COMPANY CONSTRUCT: 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.
SARI COMPANY CONSTRUCT
Largest movements
- Receivables within one year +€39,518
up €39,518 (+87.2%), from €45,343 to €84,861
of which Trade receivables: +€55,062
- Tangible fixed assets -€2,956
no longer reported in 2022 (was €2,956)
- Other debts +€57,113
new in 2022: €57,113
- Trade debts -€17,708
down €17,708 (-65.4%), from €27,082 to €9,374
of which Suppliers: -€10,775
- Debts after one year -€3,107
no longer reported in 2022 (was €3,107)
- Turnover -€333,036
no longer reported in 2022 (was €333,036)
- Purchases and services -€318,105
no longer reported in 2022 (was €318,105)
- Gross operating margin -€7,809
down €7,809 (-52.3%), from €14,930 to €7,121
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,074 | €87,886 | +€36,812 | +72.1% |
| Fixed assets | 21/28 | €5,731 | €3,025 | -€2,706 | -47.2% |
| Tangible fixed assets | 22/27 | €2,956 | - | -€2,956 | |
| Furniture and vehicles | 24 | €2,956 | - | -€2,956 | |
| Financial fixed assets | 28 | €2,775 | €3,025 | +€250 | +9.0% |
| Current assets | 29/58 | €45,343 | €84,861 | +€39,518 | +87.2% |
| Amounts receivable within one year | 40/41 | €45,343 | €84,861 | +€39,518 | +87.2% |
| Trade receivables | 40 | €22,037 | €77,099 | +€55,062 | +250% |
| Other amounts receivable | 41 | €23,306 | €7,762 | -€15,544 | -66.7% |
| Total equity and liabilities | 10/49 | €51,074 | €87,886 | +€36,812 | +72.1% |
| Equity | 10/15 | €20,885 | €21,399 | +€514 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,685 | €15,199 | +€514 | +3.5% |
| Amounts payable | 17/49 | €30,189 | €66,487 | +€36,298 | +120% |
| Amounts payable after more than one year | 17 | €3,107 | - | -€3,107 | |
| Financial debts | 170/4 | €3,107 | - | -€3,107 | |
| Amounts payable within one year | 42/48 | €27,082 | €66,487 | +€39,405 | +146% |
| Trade debts | 44 | €27,082 | €9,374 | -€17,708 | -65.4% |
| Suppliers | 440/4 | €17,973 | €7,198 | -€10,775 | -60.0% |
| Bills of exchange payable | 441 | €9,109 | €2,176 | -€6,933 | -76.1% |
| Other amounts payable | 47/48 | - | €57,113 | +€57,113 | |
| Turnover | 70 | €333,036 | - | -€333,036 | |
| Goods, raw materials, services and sundry goods | 60/61 | €318,105 | - | -€318,105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,955 | €2,956 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,729 | €903 | -€826 | -47.8% |
| Non-recurring operating charges | 66A | €396 | €1,110 | +€714 | +180% |
| Gross operating margin | 9900 | €14,930 | €7,121 | -€7,809 | -52.3% |
| Operating profit (loss) | 9901 | €9,850 | €2,152 | -€7,698 | -78.2% |
| Financial charges | 65/66B | €2,360 | €1,638 | -€722 | -30.6% |
| Recurring financial charges | 65 | €2,360 | €1,638 | -€722 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €7,490 | €514 | -€6,976 | -93.1% |
| Income taxes | 67/77 | €3,219 | - | -€3,219 | |
| Profit (loss) for the period | 9904 | €4,271 | €514 | -€3,757 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,271 | €514 | -€3,757 | -88.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.