Sariac Consultancy: 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.
Sariac Consultancy
Largest movements
- Receivables within one year +€70,737
up €70,737 (+428%), from €16,514 to €87,251
of which Other amounts receivable: +€69,766
- Cash +€23,118
up €23,118 (+66.9%), from €34,541 to €57,659
mainly Net result for the year (+€61,114) and Trade debts (+€18,688)
- Reserves +€61,114
up €61,114 (+198%), from €30,829 to €91,943
- Trade debts +€18,688
up €18,688 (+4,744%), from €394 to €19,082
- Tax, wage and social debts +€15,539
up €15,539 (+66.4%), from €23,410 to €38,949
of which Taxes: +€14,679
- Turnover +€82,082
up €82,082 (+71.1%), from €115,386 to €197,468
- Gross operating margin +€41,944
up €41,944 (+86.2%), from €48,673 to €90,617
- Purchases and services +€40,138
up €40,138 (+60.2%), from €66,714 to €106,851
- Taxes +€5,752
up €5,752 (+46.8%), from €12,296 to €18,048
- Other operating charges +€3,971
up €3,971 (+149%), from €2,661 to €6,632
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 | €55,633 | €150,974 | +€95,341 | +171% |
| Fixed assets | 21/28 | €473 | €1,959 | +€1,486 | +314% |
| Tangible fixed assets | 22/27 | €473 | €1,959 | +€1,486 | +314% |
| Furniture and vehicles | 24 | €473 | €1,959 | +€1,486 | +314% |
| Current assets | 29/58 | €55,159 | €149,014 | +€93,855 | +170% |
| Amounts receivable within one year | 40/41 | €16,514 | €87,251 | +€70,737 | +428% |
| Trade receivables | 40 | €16,514 | €17,485 | +€971 | +5.9% |
| Other amounts receivable | 41 | - | €69,766 | +€69,766 | |
| Cash at bank and in hand | 54/58 | €34,541 | €57,659 | +€23,118 | +66.9% |
| Deferred charges and accrued income | 490/1 | €4,104 | €4,104 | = | 0.0% |
| Total equity and liabilities | 10/49 | €55,633 | €150,974 | +€95,341 | +171% |
| Equity | 10/15 | €31,829 | €92,943 | +€61,114 | +192% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,829 | €91,943 | +€61,114 | +198% |
| Distributable reserves | 133 | €30,829 | €91,943 | +€61,114 | +198% |
| Amounts payable | 17/49 | €23,804 | €58,031 | +€34,227 | +144% |
| Amounts payable within one year | 42/48 | €23,804 | €58,031 | +€34,227 | +144% |
| Trade debts | 44 | €394 | €19,082 | +€18,688 | +4,744% |
| Suppliers | 440/4 | €394 | €19,082 | +€18,688 | +4,744% |
| Taxes, remuneration and social security | 45 | €23,410 | €38,949 | +€15,539 | +66.4% |
| Taxes | 450/3 | €23,410 | €38,089 | +€14,679 | +62.7% |
| Remuneration and social security | 454/9 | - | €860 | +€860 | |
| Turnover | 70 | €115,386 | €197,468 | +€82,082 | +71.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,714 | €106,851 | +€40,138 | +60.2% |
| Remuneration, social security and pensions | 62 | - | €2,254 | +€2,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,243 | €322 | -€920 | -74.0% |
| Other operating charges | 640/8 | €2,661 | €6,632 | +€3,971 | +149% |
| Gross operating margin | 9900 | €48,673 | €90,617 | +€41,944 | +86.2% |
| Operating profit (loss) | 9901 | €44,769 | €81,408 | +€36,639 | +81.8% |
| Financial income | 75/76B | - | €659 | +€659 | |
| Recurring financial income | 75 | - | €659 | +€659 | |
| Financial charges | 65/66B | €1,645 | €2,905 | +€1,260 | +76.6% |
| Recurring financial charges | 65 | €1,645 | €2,905 | +€1,260 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | €43,124 | €79,162 | +€36,038 | +83.6% |
| Income taxes | 67/77 | €12,296 | €18,048 | +€5,752 | +46.8% |
| Profit (loss) for the period | 9904 | €30,829 | €61,114 | +€30,285 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,829 | €61,114 | +€30,285 | +98.2% |
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 22 October 2026 via checked.be.