SARIBASAK: 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.
SARIBASAK
Largest movements
- Cash +€6,152
up €6,152 (+19.4%), from €31,752 to €37,904
mainly Debts after one year (+€27,357) and Current portion of long-term debt (+€8,091)
- Tangible fixed assets -€2,984
down €2,984 (-13.5%), from €22,140 to €19,156
of which Plant, machinery and equipment: -€2,727
- Receivables within one year -€2,148
down €2,148 (-62.9%), from €3,415 to €1,267
of which Other amounts receivable: -€1,204
- Stocks and contracts +€854
up €854 (+22.3%), from €3,829 to €4,683
- Profit (loss) carried forward -€29,695
down €29,695, from €29,125 to -€570
- Debts after one year +€27,357
new in 2025: €27,357
- Current portion of long-term debt +€8,091
new in 2025: €8,091
- Tax, wage and social debts -€5,660
down €5,660 (-75.7%), from €7,476 to €1,815
of which Taxes: -€5,708
- Trade debts +€2,283
up €2,283 (+618%), from €370 to €2,652
- Gross operating margin -€20,630
down €20,630, from €20,627 to -€3
- Financial income -€3,369
down €3,369 (-51.5%), from €6,536 to €3,167
- Staff costs -€1,704
down €1,704 (-11.0%), from €15,480 to €13,776
- Financial charges +€1,085
up €1,085 (+393%), from €276 to €1,360
- Other operating charges +€853
up €853 (+683%), from €125 to €977
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 | €66,135 | €68,010 | +€1,874 | +2.8% |
| Fixed assets | 21/28 | €27,140 | €24,156 | -€2,984 | -11.0% |
| Tangible fixed assets | 22/27 | €22,140 | €19,156 | -€2,984 | -13.5% |
| Plant, machinery and equipment | 23 | €21,398 | €18,671 | -€2,727 | -12.7% |
| Furniture and vehicles | 24 | €742 | €485 | -€257 | -34.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €38,995 | €43,854 | +€4,859 | +12.5% |
| Stocks and contracts in progress | 3 | €3,829 | €4,683 | +€854 | +22.3% |
| Stocks | 30/36 | €3,829 | €4,683 | +€854 | +22.3% |
| Amounts receivable within one year | 40/41 | €3,415 | €1,267 | -€2,148 | -62.9% |
| Trade receivables | 40 | €1,088 | €144 | -€944 | -86.8% |
| Other amounts receivable | 41 | €2,327 | €1,123 | -€1,204 | -51.7% |
| Cash at bank and in hand | 54/58 | €31,752 | €37,904 | +€6,152 | +19.4% |
| Total equity and liabilities | 10/49 | €66,135 | €68,010 | +€1,874 | +2.8% |
| Equity | 10/15 | €44,125 | €14,430 | -€29,695 | -67.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,125 | -€570 | -€29,695 | |
| Amounts payable | 17/49 | €22,011 | €53,580 | +€31,570 | +143% |
| Amounts payable after more than one year | 17 | - | €27,357 | +€27,357 | |
| Financial debts | 170/4 | - | €27,357 | +€27,357 | |
| Amounts payable within one year | 42/48 | €22,011 | €26,223 | +€4,212 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,091 | +€8,091 | |
| Trade debts | 44 | €370 | €2,652 | +€2,283 | +618% |
| Suppliers | 440/4 | €370 | €2,652 | +€2,283 | +618% |
| Taxes, remuneration and social security | 45 | €7,476 | €1,815 | -€5,660 | -75.7% |
| Taxes | 450/3 | €5,803 | €95 | -€5,708 | -98.4% |
| Remuneration and social security | 454/9 | €1,672 | €1,720 | +€48 | +2.9% |
| Other amounts payable | 47/48 | €14,165 | €13,664 | -€501 | -3.5% |
| Remuneration, social security and pensions | 62 | €15,480 | €13,776 | -€1,704 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,310 | €3,575 | +€265 | +8.0% |
| Other operating charges | 640/8 | €125 | €977 | +€853 | +683% |
| Non-recurring operating charges | 66A | €6,508 | €13,074 | +€6,566 | +101% |
| Gross operating margin | 9900 | €20,627 | -€3 | -€20,630 | |
| Operating profit (loss) | 9901 | -€4,796 | -€31,406 | -€26,610 | -555% |
| Financial income | 75/76B | €6,536 | €3,167 | -€3,369 | -51.5% |
| Recurring financial income | 75 | €6,536 | €3,167 | -€3,369 | -51.5% |
| Financial charges | 65/66B | €276 | €1,360 | +€1,085 | +393% |
| Recurring financial charges | 65 | €276 | €1,360 | +€1,085 | +393% |
| Profit (loss) for the period before taxes | 9903 | €1,464 | -€29,600 | -€31,064 | |
| Income taxes | 67/77 | €319 | €95 | -€224 | -70.1% |
| Profit (loss) for the period | 9904 | €1,145 | -€29,695 | -€30,840 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,145 | -€29,695 | -€30,840 |
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 24 October 2026 via checked.be.