SARIS CONSTRUCTION: 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.
SARIS CONSTRUCTION
Largest movements
- Receivables within one year +€10,228
up €10,228 (+60.2%), from €17,004 to €27,232
of which Trade receivables: +€9,200
- Cash +€2,887
up €2,887 (+51.7%), from €5,587 to €8,474
mainly Trade debts (+€13,789) and Net result for the year (+€319)
- Trade debts +€13,789
up €13,789, from €0 to €13,789
- Tax, wage and social debts -€993
down €993 (-33.6%), from €2,956 to €1,963
- Gross operating margin -€5,141
down €5,141 (-83.9%), from €6,127 to €987
- Taxes -€1,411
down €1,411 (-97.9%), from €1,441 to €30
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 | €22,591 | €35,705 | +€13,115 | +58.1% |
| Current assets | 29/58 | €22,591 | €35,705 | +€13,115 | +58.1% |
| Amounts receivable within one year | 40/41 | €17,004 | €27,232 | +€10,228 | +60.2% |
| Trade receivables | 40 | €14,800 | €24,000 | +€9,200 | +62.2% |
| Other amounts receivable | 41 | €2,204 | €3,232 | +€1,028 | +46.7% |
| Cash at bank and in hand | 54/58 | €5,587 | €8,474 | +€2,887 | +51.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €22,591 | €35,705 | +€13,115 | +58.1% |
| Equity | 10/15 | €15,834 | €16,153 | +€319 | +2.0% |
| Contributions | 10/11 | €7,349 | €7,349 | = | 0.0% |
| Capital | 10 | €7,349 | €7,349 | = | 0.0% |
| Issued capital | 100 | €19,699 | €19,699 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €2,205 | €2,205 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,205 | €2,205 | = | 0.0% |
| Legal reserve | 130 | €2,205 | €2,205 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,281 | €6,600 | +€319 | +5.1% |
| Amounts payable | 17/49 | €6,756 | €19,552 | +€12,796 | +189% |
| Amounts payable within one year | 42/48 | €6,756 | €19,552 | +€12,796 | +189% |
| Trade debts | 44 | €0 | €13,789 | +€13,789 | |
| Suppliers | 440/4 | €0 | €13,789 | +€13,789 | |
| Taxes, remuneration and social security | 45 | €2,956 | €1,963 | -€993 | -33.6% |
| Taxes | 450/3 | €2,956 | €1,963 | -€993 | -33.6% |
| Other amounts payable | 47/48 | €3,800 | €3,800 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €6,127 | €987 | -€5,141 | -83.9% |
| Operating profit (loss) | 9901 | €5,676 | €521 | -€5,155 | -90.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €169 | €172 | +€3 | +1.7% |
| Recurring financial charges | 65 | €169 | €172 | +€3 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €5,507 | €349 | -€5,158 | -93.7% |
| Income taxes | 67/77 | €1,441 | €30 | -€1,411 | -97.9% |
| Profit (loss) for the period | 9904 | €4,066 | €319 | -€3,747 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,066 | €319 | -€3,747 | -92.2% |
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 29 October 2026 via checked.be.