SARIUS: 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.
SARIUS
Largest movements
- Receivables within one year -€311,907
down €311,907 (-73.3%), from €425,454 to €113,546
of which Other amounts receivable: -€176,001
- Cash -€28,839
down €28,839 (-73.0%), from €39,512 to €10,673
mainly Trade debts (-€275,925) and Other debts (-€42,867)
- Trade debts -€275,925
down €275,925 (-83.2%), from €331,441 to €55,517
- Other debts -€42,867
no longer reported in 2024 (was €42,867)
- Tax, wage and social debts -€24,925
no longer reported in 2024 (was €24,925)
- Gross operating margin -€45,994
down €45,994 (-93.9%), from €48,963 to €2,970
- Provisions -€16,967
no longer reported in 2024 (was €16,967)
- Financial charges -€14,629
no longer reported in 2024 (was €14,629)
of which Non-recurring financial charges: -€14,249
- Taxes -€7,914
no longer reported in 2024 (was €7,914)
- Financial income -€3,309
no longer reported in 2024 (was €3,309)
of which Financial income: -€2,192
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €470,648 | €129,901 | -€340,746 | -72.4% |
| Fixed assets | 21/28 | €3,955 | €3,955 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,955 | €3,955 | = | 0.0% |
| Furniture and vehicles | 24 | €3,955 | €3,955 | = | 0.0% |
| Current assets | 29/58 | €466,693 | €125,946 | -€340,746 | -73.0% |
| Amounts receivable within one year | 40/41 | €425,454 | €113,546 | -€311,907 | -73.3% |
| Trade receivables | 40 | €239,256 | €103,350 | -€135,906 | -56.8% |
| Other amounts receivable | 41 | €186,198 | €10,196 | -€176,001 | -94.5% |
| Cash at bank and in hand | 54/58 | €39,512 | €10,673 | -€28,839 | -73.0% |
| Deferred charges and accrued income | 490/1 | €1,727 | €1,727 | = | 0.0% |
| Total equity and liabilities | 10/49 | €470,648 | €129,901 | -€340,746 | -72.4% |
| Equity | 10/15 | €71,415 | €74,385 | +€2,970 | +4.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,415 | €73,385 | +€2,970 | +4.2% |
| Amounts payable | 17/49 | €399,233 | €55,517 | -€343,716 | -86.1% |
| Amounts payable within one year | 42/48 | €399,233 | €55,517 | -€343,716 | -86.1% |
| Trade debts | 44 | €331,441 | €55,517 | -€275,925 | -83.2% |
| Suppliers | 440/4 | €331,441 | €55,517 | -€275,925 | -83.2% |
| Taxes, remuneration and social security | 45 | €24,925 | - | -€24,925 | |
| Taxes | 450/3 | €24,925 | - | -€24,925 | |
| Other amounts payable | 47/48 | €42,867 | - | -€42,867 | |
| Remuneration, social security and pensions | 62 | €282 | - | -€282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,204 | - | -€1,204 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16,967 | - | -€16,967 | |
| Other operating charges | 640/8 | €859 | - | -€859 | |
| Gross operating margin | 9900 | €48,963 | €2,970 | -€45,994 | -93.9% |
| Operating profit (loss) | 9901 | €29,652 | €2,970 | -€26,682 | -90.0% |
| Financial income | 75/76B | €3,309 | - | -€3,309 | |
| Recurring financial income | 75 | €2,192 | - | -€2,192 | |
| Non-recurring financial income | 76B | €1,116 | - | -€1,116 | |
| Financial charges | 65/66B | €14,629 | - | -€14,629 | |
| Recurring financial charges | 65 | €380 | - | -€380 | |
| Non-recurring financial charges | 66B | €14,249 | - | -€14,249 | |
| Profit (loss) for the period before taxes | 9903 | €18,331 | €2,970 | -€15,361 | -83.8% |
| Income taxes | 67/77 | €7,914 | - | -€7,914 | |
| Profit (loss) for the period | 9904 | €10,417 | €2,970 | -€7,447 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,417 | €2,970 | -€7,447 | -71.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.