SARIKAS: 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.
What changed
SARIKAS
NACE 47.762, Retail sale of pets, pet food and pet supplies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€38,902
2024 · €105,367-€66,465
Equity
€667,049
2024 · €628,147+€38,902
Cash
€455,965
2024 · €452,140+€3,826
Balance sheet total
€1.7m
2024 · €1.7m-€73,263
Largest movements
Assets
- Tangible fixed assets -€56,398
down €56,398 (-6.0%), from €939,054 to €882,656
of which Land and buildings: -€43,588
- Intangible fixed assets -€20,000
down €20,000 (-100%), from €20,000 to €0
Equity and liabilities
- Debts after one year -€68,873
down €68,873 (-11.0%), from €628,925 to €560,052
- Profit (loss) carried forward +€38,902
new in 2025: €38,902
- Trade debts -€28,590
down €28,590 (-9.7%), from €295,222 to €266,633
Income statement
- Gross operating margin -€102,054
down €102,054 (-16.2%), from €628,539 to €526,485
- Taxes -€37,006
down €37,006 (-66.9%), from €55,318 to €18,312
- Other operating charges +€14,223
up €14,223 (+114%), from €12,480 to €26,704
- Financial charges -€11,636
down €11,636 (-25.7%), from €45,216 to €33,580
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.
Result 2024
€105,367
Gross operating margin
-€102,054
Staff costs
+€2,250
Depreciation
-€1,580
Other operating charges
-€14,223
Other operating items
+€1,420
Financial income
-€920
Financial charges
+€11,636
Taxes
+€37,006
Result 2025
€38,902
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€76,555
Investment
-€1,650
Financing
-€71,079
Cash 2024
€452,140
From operations (derived)
+€76,555
Net result for the year
+€38,902
Depreciation
+€78,049
Stocks and contracts
+€9,167
Receivables within one year
-€7,815
Deferred charges and accrued income
-€661
Trade debts
-€28,590
Tax, wage and social debts
-€15,451
Other debts
-€1,454
Accrued charges and deferred income
+€4,409
Investment (derived)
-€1,650
Investment in fixed assets (net)
-€1,650
Financing
-€71,079
Debts after one year
-€68,873
Current portion of long-term debt
-€2,206
Cash 2025
€455,965
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,724,133 | €1,650,870 | -€73,263 | -4.2% |
| Fixed assets | 21/28 | €959,054 | €882,656 | -€76,398 | -8.0% |
| Intangible fixed assets | 21 | €20,000 | €0 | -€20,000 | -100% |
| Tangible fixed assets | 22/27 | €939,054 | €882,656 | -€56,398 | -6.0% |
| Land and buildings | 22 | €871,309 | €827,721 | -€43,588 | -5.0% |
| Plant, machinery and equipment | 23 | €5,029 | €3,403 | -€1,626 | -32.3% |
| Furniture and vehicles | 24 | €22,166 | €17,220 | -€4,946 | -22.3% |
| Other tangible fixed assets | 26 | €40,550 | €34,312 | -€6,238 | -15.4% |
| Current assets | 29/58 | €765,079 | €768,214 | +€3,135 | +0.4% |
| Stocks and contracts in progress | 3 | €283,464 | €274,297 | -€9,167 | -3.2% |
| Stocks | 30/36 | €283,464 | €274,297 | -€9,167 | -3.2% |
| Amounts receivable within one year | 40/41 | €14,623 | €22,438 | +€7,815 | +53.4% |
| Trade receivables | 40 | €2,767 | €4,293 | +€1,526 | +55.1% |
| Other amounts receivable | 41 | €11,855 | €18,145 | +€6,290 | +53.1% |
| Cash at bank and in hand | 54/58 | €452,140 | €455,965 | +€3,826 | +0.8% |
| Deferred charges and accrued income | 490/1 | €14,853 | €15,514 | +€661 | +4.5% |
| Total equity and liabilities | 10/49 | €1,724,133 | €1,650,870 | -€73,263 | -4.2% |
| Equity | 10/15 | €628,147 | €667,049 | +€38,902 | +6.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €597,160 | €597,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €594,061 | €594,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €38,902 | +€38,902 | |
| Amounts payable | 17/49 | €1,095,986 | €983,821 | -€112,165 | -10.2% |
| Amounts payable after more than one year | 17 | €628,925 | €560,052 | -€68,873 | -11.0% |
| Financial debts | 170/4 | €628,925 | €560,052 | -€68,873 | -11.0% |
| Amounts payable within one year | 42/48 | €459,779 | €412,078 | -€47,702 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €87,454 | €85,248 | -€2,206 | -2.5% |
| Trade debts | 44 | €295,222 | €266,633 | -€28,590 | -9.7% |
| Suppliers | 440/4 | €295,222 | €266,633 | -€28,590 | -9.7% |
| Taxes, remuneration and social security | 45 | €71,174 | €55,723 | -€15,451 | -21.7% |
| Taxes | 450/3 | €31,914 | €17,310 | -€14,604 | -45.8% |
| Remuneration and social security | 454/9 | €39,261 | €38,414 | -€847 | -2.2% |
| Other amounts payable | 47/48 | €5,929 | €4,474 | -€1,454 | -24.5% |
| Accrued charges and deferred income | 492/3 | €7,282 | €11,691 | +€4,409 | +60.5% |
| Remuneration, social security and pensions | 62 | €337,454 | €335,204 | -€2,250 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,469 | €78,049 | +€1,580 | +2.1% |
| Other operating charges | 640/8 | €12,480 | €26,704 | +€14,223 | +114% |
| Non-recurring operating charges | 66A | €1,420 | - | -€1,420 | |
| Gross operating margin | 9900 | €628,539 | €526,485 | -€102,054 | -16.2% |
| Operating profit (loss) | 9901 | €200,716 | €86,528 | -€114,188 | -56.9% |
| Financial income | 75/76B | €5,185 | €4,266 | -€920 | -17.7% |
| Recurring financial income | 75 | €5,185 | €4,266 | -€920 | -17.7% |
| Financial charges | 65/66B | €45,216 | €33,580 | -€11,636 | -25.7% |
| Recurring financial charges | 65 | €45,216 | €33,580 | -€11,636 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €160,685 | €57,214 | -€103,471 | -64.4% |
| Income taxes | 67/77 | €55,318 | €18,312 | -€37,006 | -66.9% |
| Profit (loss) for the period | 9904 | €105,367 | €38,902 | -€66,465 | -63.1% |
| Transfer from tax-exempt reserves | 789 | €58,940 | - | -€58,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €164,307 | €38,902 | -€125,405 | -76.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.