Saris: 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.
Saris
Largest movements
- Receivables within one year +€14,402
up €14,402 (+26.2%), from €55,038 to €69,440
of which Other amounts receivable: +€39,158
- Cash +€4,559
up €4,559 (+18.5%), from €24,657 to €29,216
mainly Net result for the year (+€29,879) and Other debts (+€25,397)
- Tangible fixed assets -€2,000
down €2,000 (-23.4%), from €8,548 to €6,548
- Other debts +€25,397
new in 2025: €25,397
- Trade debts -€13,737
down €13,737 (-84.5%), from €16,260 to €2,524
- Tax, wage and social debts +€5,301
up €5,301 (+32.7%), from €16,210 to €21,510
of which Taxes: +€4,280
- Gross operating margin +€30,774
up €30,774 (+38.5%), from €79,926 to €110,700
- Taxes -€6,456
no longer reported in 2025 (was €6,456)
- Depreciation +€4,000
new in 2025: €4,000
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 | €89,543 | €106,504 | +€16,961 | +18.9% |
| Fixed assets | 21/28 | €9,848 | €7,848 | -€2,000 | -20.3% |
| Tangible fixed assets | 22/27 | €8,548 | €6,548 | -€2,000 | -23.4% |
| Furniture and vehicles | 24 | €8,548 | €6,548 | -€2,000 | -23.4% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €79,695 | €98,656 | +€18,961 | +23.8% |
| Amounts receivable within one year | 40/41 | €55,038 | €69,440 | +€14,402 | +26.2% |
| Trade receivables | 40 | €52,684 | €27,929 | -€24,756 | -47.0% |
| Other amounts receivable | 41 | €2,353 | €41,511 | +€39,158 | +1664.0% |
| Cash at bank and in hand | 54/58 | €24,657 | €29,216 | +€4,559 | +18.5% |
| Total equity and liabilities | 10/49 | €89,543 | €106,504 | +€16,961 | +18.9% |
| Equity | 10/15 | €57,073 | €57,073 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,613 | €36,613 | = | 0.0% |
| Amounts payable | 17/49 | €32,470 | €49,431 | +€16,961 | +52.2% |
| Amounts payable within one year | 42/48 | €32,470 | €49,431 | +€16,961 | +52.2% |
| Trade debts | 44 | €16,260 | €2,524 | -€13,737 | -84.5% |
| Suppliers | 440/4 | €16,260 | €2,524 | -€13,737 | -84.5% |
| Taxes, remuneration and social security | 45 | €16,210 | €21,510 | +€5,301 | +32.7% |
| Taxes | 450/3 | €201 | €4,482 | +€4,280 | +2124.8% |
| Remuneration and social security | 454/9 | €16,008 | €17,028 | +€1,020 | +6.4% |
| Other amounts payable | 47/48 | - | €25,397 | +€25,397 | |
| Remuneration, social security and pensions | 62 | €75,459 | €75,713 | +€254 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,000 | +€4,000 | |
| Other operating charges | 640/8 | €1,439 | €927 | -€512 | -35.6% |
| Gross operating margin | 9900 | €79,926 | €110,700 | +€30,774 | +38.5% |
| Operating profit (loss) | 9901 | €3,028 | €30,060 | +€27,032 | +892.8% |
| Financial charges | 65/66B | €243 | €181 | -€62 | -25.5% |
| Recurring financial charges | 65 | €243 | €181 | -€62 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €2,785 | €29,879 | +€27,094 | +972.7% |
| Income taxes | 67/77 | €6,456 | - | -€6,456 | |
| Profit (loss) for the period | 9904 | -€3,671 | €29,879 | +€33,550 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,671 | €29,879 | +€33,550 |
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 6 October 2026 via checked.be.