SARID: 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.
SARID
Largest movements
- Tangible fixed assets +€12,451
up €12,451 (+7.4%), from €168,539 to €180,989
of which Leasing and similar rights: +€23,987
- Receivables within one year +€12,090
up €12,090 (+19.9%), from €60,672 to €72,762
of which Other amounts receivable: +€7,256
- Current portion of long-term debt +€11,994
up €11,994 (+124.2%), from €9,660 to €21,654
- Reserves +€11,027
up €11,027 (+592.8%), from €1,860 to €12,887
of which Distributable reserves: +€11,027
- Profit (loss) carried forward -€10,000
down €10,000 (-13.8%), from €72,374 to €62,374
- Debts after one year +€8,070
up €8,070 (+6.7%), from €120,174 to €128,243
- Other debts +€6,792
up €6,792 (+211.7%), from €3,208 to €10,000
- Depreciation +€25,259
up €25,259 (+153.4%), from €16,468 to €41,727
- Gross operating margin +€23,035
up €23,035 (+34.6%), from €66,596 to €89,631
- Financial charges +€6,789
up €6,789 (+108.2%), from €6,273 to €13,062
- Other operating charges +€3,013
up €3,013 (+20.3%), from €14,832 to €17,845
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 | €258,930 | €284,020 | +€25,090 | +9.7% |
| Fixed assets | 21/28 | €168,539 | €180,989 | +€12,451 | +7.4% |
| Tangible fixed assets | 22/27 | €168,539 | €180,989 | +€12,451 | +7.4% |
| Land and buildings | 22 | €2,039 | €1,579 | -€460 | -22.6% |
| Furniture and vehicles | 24 | €13,216 | €2,140 | -€11,076 | -83.8% |
| Leasing and similar rights | 25 | €153,284 | €177,270 | +€23,987 | +15.6% |
| Current assets | 29/58 | €90,391 | €103,030 | +€12,639 | +14.0% |
| Amounts receivable within one year | 40/41 | €60,672 | €72,762 | +€12,090 | +19.9% |
| Trade receivables | 40 | €59,627 | €64,460 | +€4,834 | +8.1% |
| Other amounts receivable | 41 | €1,045 | €8,301 | +€7,256 | +694.2% |
| Cash at bank and in hand | 54/58 | €24,611 | €26,020 | +€1,409 | +5.7% |
| Deferred charges and accrued income | 490/1 | €5,109 | €4,249 | -€859 | -16.8% |
| Total equity and liabilities | 10/49 | €258,930 | €284,020 | +€25,090 | +9.7% |
| Equity | 10/15 | €92,834 | €93,861 | +€1,027 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €12,887 | +€11,027 | +592.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €11,027 | +€11,027 | |
| Profit (loss) carried forward | 14 | €72,374 | €62,374 | -€10,000 | -13.8% |
| Amounts payable | 17/49 | €166,096 | €190,159 | +€24,063 | +14.5% |
| Amounts payable after more than one year | 17 | €120,174 | €128,243 | +€8,070 | +6.7% |
| Financial debts | 170/4 | €120,174 | €128,243 | +€8,070 | +6.7% |
| Amounts payable within one year | 42/48 | €45,922 | €61,916 | +€15,994 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €9,660 | €21,654 | +€11,994 | +124.2% |
| Financial debts | 43 | €22,814 | €22,621 | -€193 | -0.8% |
| Credit institutions | 430/8 | €22,814 | €22,621 | -€193 | -0.8% |
| Trade debts | 44 | €7,596 | €4,366 | -€3,230 | -42.5% |
| Suppliers | 440/4 | €7,596 | €4,366 | -€3,230 | -42.5% |
| Taxes, remuneration and social security | 45 | €2,644 | €3,274 | +€630 | +23.8% |
| Taxes | 450/3 | €2,644 | €3,274 | +€630 | +23.8% |
| Other amounts payable | 47/48 | €3,208 | €10,000 | +€6,792 | +211.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,468 | €41,727 | +€25,259 | +153.4% |
| Other operating charges | 640/8 | €14,832 | €17,845 | +€3,013 | +20.3% |
| Gross operating margin | 9900 | €66,596 | €89,631 | +€23,035 | +34.6% |
| Operating profit (loss) | 9901 | €35,296 | €30,059 | -€5,237 | -14.8% |
| Financial income | 75/76B | - | €140 | +€140 | |
| Recurring financial income | 75 | - | €140 | +€140 | |
| Financial charges | 65/66B | €6,273 | €13,062 | +€6,789 | +108.2% |
| Recurring financial charges | 65 | €6,273 | €13,062 | +€6,789 | +108.2% |
| Profit (loss) for the period before taxes | 9903 | €29,024 | €17,138 | -€11,886 | -41.0% |
| Income taxes | 67/77 | €6,758 | €6,111 | -€646 | -9.6% |
| Profit (loss) for the period | 9904 | €22,266 | €11,027 | -€11,240 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,266 | €11,027 | -€11,240 | -50.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.