SARIASLAN: 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.
SARIASLAN
Largest movements
- Receivables within one year -€43,736
down €43,736 (-66.8%), from €65,474 to €21,738
of which Trade receivables: -€27,998
- Cash +€9,772
up €9,772 (+71.4%), from €13,682 to €23,454
mainly Net result for the year (+€46,428) and Receivables within one year (+€43,736)
- Tangible fixed assets +€3,329
up €3,329 (+7.8%), from €42,638 to €45,968
of which Furniture and vehicles: +€3,959
- Reserves +€46,535
up €46,535 (+380.9%), from €12,218 to €58,753
- Trade debts -€45,660
down €45,660 (-97.9%), from €46,641 to €981
- Tax, wage and social debts -€23,087
down €23,087 (-91.5%), from €25,224 to €2,136
of which Taxes: -€17,077
- Debts after one year -€9,198
down €9,198 (-41.5%), from €22,165 to €12,967
- Accrued charges and deferred income +€1,440
up €1,440 (+900.0%), from €160 to €1,600
- Gross operating margin +€70,984
up €70,984 (+295.4%), from €24,031 to €95,015
- Write-downs +€23,506
new in 2025: €23,506
- Taxes +€8,539
up €8,539 (+241.4%), from €3,538 to €12,077
- Depreciation +€4,929
up €4,929 (+79.6%), from €6,193 to €11,123
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 | €123,003 | €92,177 | -€30,826 | -25.1% |
| Fixed assets | 21/28 | €42,638 | €45,968 | +€3,329 | +7.8% |
| Tangible fixed assets | 22/27 | €42,638 | €45,968 | +€3,329 | +7.8% |
| Plant, machinery and equipment | 23 | €4,313 | €3,684 | -€630 | -14.6% |
| Furniture and vehicles | 24 | €38,325 | €42,284 | +€3,959 | +10.3% |
| Current assets | 29/58 | €80,365 | €46,209 | -€34,156 | -42.5% |
| Amounts receivable within one year | 40/41 | €65,474 | €21,738 | -€43,736 | -66.8% |
| Trade receivables | 40 | €49,219 | €21,220 | -€27,998 | -56.9% |
| Other amounts receivable | 41 | €16,256 | €518 | -€15,738 | -96.8% |
| Cash at bank and in hand | 54/58 | €13,682 | €23,454 | +€9,772 | +71.4% |
| Deferred charges and accrued income | 490/1 | €1,209 | €1,017 | -€191 | -15.8% |
| Total equity and liabilities | 10/49 | €123,003 | €92,177 | -€30,826 | -25.1% |
| Equity | 10/15 | €15,218 | €61,753 | +€46,535 | +305.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,218 | €58,753 | +€46,535 | +380.9% |
| Distributable reserves | 133 | €12,218 | €58,753 | +€46,535 | +380.9% |
| Amounts payable | 17/49 | €107,786 | €30,424 | -€77,362 | -71.8% |
| Amounts payable after more than one year | 17 | €22,165 | €12,967 | -€9,198 | -41.5% |
| Financial debts | 170/4 | €22,165 | €12,967 | -€9,198 | -41.5% |
| Amounts payable within one year | 42/48 | €85,460 | €15,857 | -€69,604 | -81.4% |
| Current portion of amounts payable after more than one year | 42 | €8,770 | €9,198 | +€429 | +4.9% |
| Trade debts | 44 | €46,641 | €981 | -€45,660 | -97.9% |
| Suppliers | 440/4 | €46,641 | €981 | -€45,660 | -97.9% |
| Taxes, remuneration and social security | 45 | €25,224 | €2,136 | -€23,087 | -91.5% |
| Taxes | 450/3 | €19,213 | €2,136 | -€17,077 | -88.9% |
| Remuneration and social security | 454/9 | €6,011 | - | -€6,011 | |
| Other amounts payable | 47/48 | €4,826 | €3,541 | -€1,285 | -26.6% |
| Accrued charges and deferred income | 492/3 | €160 | €1,600 | +€1,440 | +900.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,193 | €11,123 | +€4,929 | +79.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €23,506 | +€23,506 | |
| Other operating charges | 640/8 | €121 | €317 | +€195 | +161.1% |
| Gross operating margin | 9900 | €24,031 | €95,015 | +€70,984 | +295.4% |
| Operating profit (loss) | 9901 | €17,717 | €60,070 | +€42,353 | +239.1% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,961 | €1,570 | -€392 | -20.0% |
| Recurring financial charges | 65 | €1,461 | €1,570 | +€108 | +7.4% |
| Non-recurring financial charges | 66B | €500 | - | -€500 | |
| Profit (loss) for the period before taxes | 9903 | €15,755 | €58,505 | +€42,749 | +271.3% |
| Income taxes | 67/77 | €3,538 | €12,077 | +€8,539 | +241.4% |
| Profit (loss) for the period | 9904 | €12,218 | €46,428 | +€34,210 | +280.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,218 | €46,428 | +€34,210 | +280.0% |
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 11 October 2026 via checked.be.