SARIAA: what changed
Two fiscal 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.
SARIAA
Largest movements
- Receivables within one year +€7,599
up €7,599 (+38.2%), from €19,912 to €27,510
of which Trade receivables: +€7,864
- Cash +€5,726
up €5,726 (+57545.6%), from €10 to €5,736
mainly Net result for the year (+€27,836) and Depreciation (+€1,202)
- Tangible fixed assets -€1,202
down €1,202 (-39.3%), from €3,058 to €1,856
of which Furniture and vehicles: -€689
- Profit (loss) carried forward +€27,836
new in 2025: €27,836
- Other debts -€13,891
no longer reported in 2025 (was €13,891)
- Tax, wage and social debts -€1,848
down €1,848 (-67.2%), from €2,748 to €900
- Financial income +€43,000
up €43,000 (+13030203.0%), from €0 to €43,000
of which Non-recurring financial income: +€43,000
- Gross operating margin -€30,359
down €30,359, from €29,094 to -€1,265
- Taxes +€5,496
up €5,496 (+103.0%), from €5,335 to €10,831
- Depreciation +€318
up €318 (+35.9%), from €884 to €1,202
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 | €23,398 | €35,522 | +€12,124 | +51.8% |
| Fixed assets | 21/28 | €3,058 | €1,856 | -€1,202 | -39.3% |
| Tangible fixed assets | 22/27 | €3,058 | €1,856 | -€1,202 | -39.3% |
| Furniture and vehicles | 24 | €1,519 | €830 | -€689 | -45.4% |
| Other tangible fixed assets | 26 | €1,539 | €1,026 | -€513 | -33.3% |
| Current assets | 29/58 | €20,340 | €33,666 | +€13,326 | +65.5% |
| Amounts receivable within one year | 40/41 | €19,912 | €27,510 | +€7,599 | +38.2% |
| Trade receivables | 40 | €7,431 | €15,295 | +€7,864 | +105.8% |
| Other amounts receivable | 41 | €12,481 | €12,215 | -€266 | -2.1% |
| Cash at bank and in hand | 54/58 | €10 | €5,736 | +€5,726 | +57545.6% |
| Deferred charges and accrued income | 490/1 | €419 | €421 | +€2 | +0.5% |
| Total equity and liabilities | 10/49 | €23,398 | €35,522 | +€12,124 | +51.8% |
| Equity | 10/15 | €6,200 | €34,036 | +€27,836 | +449.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €27,836 | +€27,836 | |
| Amounts payable | 17/49 | €17,198 | €1,486 | -€15,712 | -91.4% |
| Amounts payable within one year | 42/48 | €16,968 | €1,289 | -€15,680 | -92.4% |
| Trade debts | 44 | €330 | €389 | +€59 | +17.9% |
| Suppliers | 440/4 | €330 | €389 | +€59 | +17.9% |
| Taxes, remuneration and social security | 45 | €2,748 | €900 | -€1,848 | -67.2% |
| Taxes | 450/3 | €2,748 | €900 | -€1,848 | -67.2% |
| Other amounts payable | 47/48 | €13,891 | - | -€13,891 | |
| Accrued charges and deferred income | 492/3 | €230 | €197 | -€32 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €1,202 | +€318 | +35.9% |
| Other operating charges | 640/8 | €570 | €480 | -€91 | -15.9% |
| Non-recurring operating charges | 66A | €7,508 | - | -€7,508 | |
| Gross operating margin | 9900 | €29,094 | -€1,265 | -€30,359 | |
| Operating profit (loss) | 9901 | €20,132 | -€2,947 | -€23,078 | |
| Financial income | 75/76B | €0 | €43,000 | +€43,000 | +13030203.0% |
| Recurring financial income | 75 | €0 | €43,000 | +€43,000 | +13030203.0% |
| Non-recurring financial income | 76B | - | €43,000 | +€43,000 | |
| Financial charges | 65/66B | €1,249 | €1,386 | +€137 | +11.0% |
| Recurring financial charges | 65 | €1,249 | €1,386 | +€137 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €18,883 | €38,667 | +€19,784 | +104.8% |
| Income taxes | 67/77 | €5,335 | €10,831 | +€5,496 | +103.0% |
| Profit (loss) for the period | 9904 | €13,548 | €27,836 | +€14,288 | +105.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,548 | €27,836 | +€14,288 | +105.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.