SARIAS: 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.
SARIAS
Largest movements
- Cash +€472,992
up €472,992 (+1251.9%), from €37,782 to €510,774
mainly Net result for the year (+€217,676) and Receivables within one year (+€115,444)
- Receivables within one year -€115,444
down €115,444 (-82.4%), from €140,088 to €24,644
of which Other amounts receivable: -€115,444
- Tangible fixed assets -€58,767
down €58,767 (-6.2%), from €951,389 to €892,622
of which Land and buildings: -€32,501
- Reserves +€217,676
up €217,676 (+46.0%), from €473,568 to €691,245
of which Distributable reserves: +€217,676
- Other debts +€93,831
up €93,831 (+47.1%), from €199,248 to €293,078
- Debts after one year -€25,000
down €25,000 (-31.2%), from €80,222 to €55,222
- Tax, wage and social debts +€16,039
up €16,039 (+117.6%), from €13,640 to €29,679
of which Taxes: +€16,028
- Financial income +€199,282
up €199,282 (+9718.5%), from €2,051 to €201,332
- Taxes +€20,554
up €20,554 (+142.3%), from €14,444 to €34,998
- Gross operating margin +€6,606
up €6,606 (+4.6%), from €143,278 to €149,884
- Financial charges -€3,747
down €3,747 (-9.9%), from €37,783 to €34,037
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 | €1,133,691 | €1,432,927 | +€299,236 | +26.4% |
| Fixed assets | 21/28 | €952,415 | €893,648 | -€58,767 | -6.2% |
| Tangible fixed assets | 22/27 | €951,389 | €892,622 | -€58,767 | -6.2% |
| Land and buildings | 22 | €833,891 | €801,390 | -€32,501 | -3.9% |
| Plant, machinery and equipment | 23 | €4,743 | €4,229 | -€513 | -10.8% |
| Furniture and vehicles | 24 | €102,603 | €76,850 | -€25,753 | -25.1% |
| Other tangible fixed assets | 26 | €10,152 | €10,152 | = | 0.0% |
| Financial fixed assets | 28 | €1,026 | €1,026 | = | 0.0% |
| Current assets | 29/58 | €181,276 | €539,279 | +€358,003 | +197.5% |
| Amounts receivable within one year | 40/41 | €140,088 | €24,644 | -€115,444 | -82.4% |
| Trade receivables | 40 | €24,644 | €24,644 | = | 0.0% |
| Other amounts receivable | 41 | €115,444 | €0 | -€115,444 | -100.0% |
| Cash at bank and in hand | 54/58 | €37,782 | €510,774 | +€472,992 | +1251.9% |
| Deferred charges and accrued income | 490/1 | €3,405 | €3,861 | +€456 | +13.4% |
| Total equity and liabilities | 10/49 | €1,133,691 | €1,432,927 | +€299,236 | +26.4% |
| Equity | 10/15 | €781,012 | €998,688 | +€217,676 | +27.9% |
| Contributions | 10/11 | €304,010 | €304,010 | = | 0.0% |
| Reserves | 13 | €473,568 | €691,245 | +€217,676 | +46.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €468,568 | €686,245 | +€217,676 | +46.5% |
| Profit (loss) carried forward | 14 | €3,434 | €3,434 | = | 0.0% |
| Amounts payable | 17/49 | €352,679 | €434,238 | +€81,560 | +23.1% |
| Amounts payable after more than one year | 17 | €80,222 | €55,222 | -€25,000 | -31.2% |
| Financial debts | 170/4 | €80,222 | €55,222 | -€25,000 | -31.2% |
| Amounts payable within one year | 42/48 | €242,391 | €352,805 | +€110,413 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €24,071 | €25,000 | +€928 | +3.9% |
| Trade debts | 44 | €5,433 | €5,048 | -€385 | -7.1% |
| Suppliers | 440/4 | €5,433 | €5,048 | -€385 | -7.1% |
| Taxes, remuneration and social security | 45 | €13,640 | €29,679 | +€16,039 | +117.6% |
| Taxes | 450/3 | €11,548 | €27,576 | +€16,028 | +138.8% |
| Remuneration and social security | 454/9 | €2,092 | €2,103 | +€11 | +0.5% |
| Other amounts payable | 47/48 | €199,248 | €293,078 | +€93,831 | +47.1% |
| Accrued charges and deferred income | 492/3 | €30,065 | €26,211 | -€3,854 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,548 | €58,767 | +€1,220 | +2.1% |
| Other operating charges | 640/8 | €5,831 | €5,738 | -€93 | -1.6% |
| Gross operating margin | 9900 | €143,278 | €149,884 | +€6,606 | +4.6% |
| Operating profit (loss) | 9901 | €79,899 | €85,379 | +€5,479 | +6.9% |
| Financial income | 75/76B | €2,051 | €201,332 | +€199,282 | +9718.5% |
| Recurring financial income | 75 | €2,051 | €201,332 | +€199,282 | +9718.5% |
| Financial charges | 65/66B | €37,783 | €34,037 | -€3,747 | -9.9% |
| Recurring financial charges | 65 | €37,783 | €34,037 | -€3,747 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €44,167 | €252,674 | +€208,508 | +472.1% |
| Income taxes | 67/77 | €14,444 | €34,998 | +€20,554 | +142.3% |
| Profit (loss) for the period | 9904 | €29,723 | €217,676 | +€187,954 | +632.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,723 | €217,676 | +€187,954 | +632.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.