SARICOM: 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.
SARICOM
Largest movements
- Receivables within one year +€96,054
up €96,054 (+4,842%), from €1,984 to €98,037
of which Other amounts receivable: +€55,054
- Deferred charges and accrued income -€50,145
down €50,145 (-98.9%), from €50,701 to €556
- Cash -€1,657
no longer reported in 2025 (was €1,657)
mainly Receivables within one year (-€96,054) and Other debts (-€17,861)
- Debts after one year +€42,733
new in 2025: €42,733
- Other debts -€17,861
no longer reported in 2025 (was €17,861)
- Reserves +€9,028
up €9,028 (+82.1%), from €10,991 to €20,019
- Tax, wage and social debts +€3,750
up €3,750 (+71.2%), from €5,271 to €9,021
- Accrued charges and deferred income +€3,596
new in 2025: €3,596
- Gross operating margin -€5,681
down €5,681 (-27.7%), from €20,479 to €14,798
- Depreciation -€3,109
no longer reported in 2025 (was €3,109)
- Taxes -€1,520
down €1,520 (-28.8%), from €5,271 to €3,750
- Other operating charges +€1,186
up €1,186 (+114%), from €1,036 to €2,222
- Financial income +€556
new in 2025: €556
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 | €54,342 | €98,594 | +€44,252 | +81.4% |
| Current assets | 29/58 | €54,342 | €98,594 | +€44,252 | +81.4% |
| Amounts receivable within one year | 40/41 | €1,984 | €98,037 | +€96,054 | +4,842% |
| Trade receivables | 40 | - | €41,000 | +€41,000 | |
| Other amounts receivable | 41 | €1,984 | €57,037 | +€55,054 | +2,775% |
| Cash at bank and in hand | 54/58 | €1,657 | - | -€1,657 | |
| Deferred charges and accrued income | 490/1 | €50,701 | €556 | -€50,145 | -98.9% |
| Total equity and liabilities | 10/49 | €54,342 | €98,594 | +€44,252 | +81.4% |
| Equity | 10/15 | €30,991 | €40,019 | +€9,028 | +29.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,991 | €20,019 | +€9,028 | +82.1% |
| Distributable reserves | 133 | €10,991 | €20,019 | +€9,028 | +82.1% |
| Amounts payable | 17/49 | €23,350 | €58,574 | +€35,224 | +151% |
| Amounts payable after more than one year | 17 | - | €42,733 | +€42,733 | |
| Financial debts | 170/4 | - | €42,733 | +€42,733 | |
| Amounts payable within one year | 42/48 | €23,350 | €12,245 | -€11,105 | -47.6% |
| Financial debts | 43 | - | €2 | +€2 | |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Trade debts | 44 | €219 | €3,222 | +€3,003 | +1,373% |
| Suppliers | 440/4 | €219 | €3,222 | +€3,003 | +1,373% |
| Taxes, remuneration and social security | 45 | €5,271 | €9,021 | +€3,750 | +71.2% |
| Taxes | 450/3 | €5,271 | €9,021 | +€3,750 | +71.2% |
| Other amounts payable | 47/48 | €17,861 | - | -€17,861 | |
| Accrued charges and deferred income | 492/3 | - | €3,596 | +€3,596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,109 | - | -€3,109 | |
| Other operating charges | 640/8 | €1,036 | €2,222 | +€1,186 | +114% |
| Gross operating margin | 9900 | €20,479 | €14,798 | -€5,681 | -27.7% |
| Operating profit (loss) | 9901 | €16,334 | €12,575 | -€3,758 | -23.0% |
| Financial income | 75/76B | - | €556 | +€556 | |
| Recurring financial income | 75 | - | €556 | +€556 | |
| Financial charges | 65/66B | €72 | €353 | +€281 | +390% |
| Recurring financial charges | 65 | €72 | €353 | +€281 | +390% |
| Profit (loss) for the period before taxes | 9903 | €16,262 | €12,779 | -€3,483 | -21.4% |
| Income taxes | 67/77 | €5,271 | €3,750 | -€1,520 | -28.8% |
| Profit (loss) for the period | 9904 | €10,991 | €9,028 | -€1,963 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,991 | €9,028 | -€1,963 | -17.9% |
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 15 October 2026 via checked.be.