SARI CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Tangible fixed assets -€29,135
down €29,135 (-47.1%), from €61,803 to €32,668
of which Furniture and vehicles: -€33,326
- Receivables within one year -€27,055
down €27,055 (-16.3%), from €166,033 to €138,978
of which Trade receivables: -€80,663
- Cash -€25,564
down €25,564 (-35.1%), from €72,822 to €47,257
mainly Accrued charges and deferred income (-€68,000) and Tax, wage and social debts (-€23,394)
- Accrued charges and deferred income -€68,000
down €68,000 (-100.0%), from €68,000 to €0
- Reserves +€33,114
up €33,114 (+28.1%), from €117,679 to €150,793
- Tax, wage and social debts -€23,394
down €23,394 (-97.1%), from €24,081 to €687
- Debts after one year -€15,164
down €15,164 (-39.7%), from €38,157 to €22,993
- Trade debts -€5,577
down €5,577 (-16.9%), from €33,077 to €27,500
- Gross operating margin -€34,465
down €34,465 (-31.3%), from €110,021 to €75,556
- Taxes -€9,324
down €9,324 (-42.4%), from €22,011 to €12,687
- Depreciation -€2,599
down €2,599 (-11.2%), from €23,124 to €20,525
- Other operating charges +€1,251
up €1,251 (+81.3%), from €1,539 to €2,790
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.
Cash bridge derived
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 | €302,486 | €222,136 | -€80,350 | -26.6% |
| Fixed assets | 21/28 | €61,803 | €32,668 | -€29,135 | -47.1% |
| Tangible fixed assets | 22/27 | €61,803 | €32,668 | -€29,135 | -47.1% |
| Plant, machinery and equipment | 23 | €7,547 | €11,738 | +€4,191 | +55.5% |
| Furniture and vehicles | 24 | €54,256 | €20,930 | -€33,326 | -61.4% |
| Current assets | 29/58 | €240,683 | €189,468 | -€51,215 | -21.3% |
| Amounts receivable within one year | 40/41 | €166,033 | €138,978 | -€27,055 | -16.3% |
| Trade receivables | 40 | €155,600 | €74,937 | -€80,663 | -51.8% |
| Other amounts receivable | 41 | €10,433 | €64,042 | +€53,608 | +513.8% |
| Cash at bank and in hand | 54/58 | €72,822 | €47,257 | -€25,564 | -35.1% |
| Deferred charges and accrued income | 490/1 | €1,827 | €3,233 | +€1,405 | +76.9% |
| Total equity and liabilities | 10/49 | €302,486 | €222,136 | -€80,350 | -26.6% |
| Equity | 10/15 | €122,679 | €155,793 | +€33,114 | +27.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €117,679 | €150,793 | +€33,114 | +28.1% |
| Distributable reserves | 133 | €117,679 | €150,793 | +€33,114 | +28.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €179,807 | €66,344 | -€113,464 | -63.1% |
| Amounts payable after more than one year | 17 | €38,157 | €22,993 | -€15,164 | -39.7% |
| Financial debts | 170/4 | €38,157 | €22,993 | -€15,164 | -39.7% |
| Amounts payable within one year | 42/48 | €73,650 | €43,350 | -€30,300 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | €16,489 | €15,164 | -€1,325 | -8.0% |
| Trade debts | 44 | €33,077 | €27,500 | -€5,577 | -16.9% |
| Suppliers | 440/4 | €33,077 | €27,500 | -€5,577 | -16.9% |
| Advances received on contracts in progress | 46 | €4 | €0 | -€4 | -100.0% |
| Taxes, remuneration and social security | 45 | €24,081 | €687 | -€23,394 | -97.1% |
| Taxes | 450/3 | €24,081 | €687 | -€23,394 | -97.1% |
| Other amounts payable | 47/48 | €0 | €0 | -€0 | -100.0% |
| Accrued charges and deferred income | 492/3 | €68,000 | €0 | -€68,000 | -100.0% |
| Non-recurring operating income | 76A | - | €12,784 | +€12,784 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,124 | €20,525 | -€2,599 | -11.2% |
| Other operating charges | 640/8 | €1,539 | €2,790 | +€1,251 | +81.3% |
| Non-recurring operating charges | 66A | €0 | €124 | +€124 | |
| Gross operating margin | 9900 | €110,021 | €75,556 | -€34,465 | -31.3% |
| Operating profit (loss) | 9901 | €85,358 | €52,116 | -€33,242 | -38.9% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €6,378 | €6,317 | -€60 | -0.9% |
| Recurring financial charges | 65 | €6,378 | €6,317 | -€60 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €78,980 | €45,801 | -€33,179 | -42.0% |
| Income taxes | 67/77 | €22,011 | €12,687 | -€9,324 | -42.4% |
| Profit (loss) for the period | 9904 | €56,970 | €33,114 | -€23,856 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,970 | €33,114 | -€23,856 | -41.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.