Sarivan: 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.
Sarivan
Largest movements
- Cash -€27,387
down €27,387 (-100.0%), from €27,387 to €0
mainly Current investments (-€25,261) and Contributions, distributions and other (-€24,000)
- Current investments +€25,261
new in 2024: €25,261
- Tangible fixed assets -€14,100
down €14,100 (-53.3%), from €26,438 to €12,338
- Receivables within one year -€11,224
down €11,224 (-29.2%), from €38,437 to €27,213
- Deferred charges and accrued income -€1,489
down €1,489 (-13.4%), from €11,147 to €9,657
- Reserves -€12,770
down €12,770 (-18.1%), from €70,449 to €57,679
- Debts after one year -€10,838
no longer reported in 2024 (was €10,838)
- Contributions -€5,000
down €5,000 (-62.0%), from €8,060 to €3,060
- Short-term financial debts +€1,496
new in 2024: €1,496
- Gross operating margin -€4,743
down €4,743 (-17.1%), from €27,764 to €23,022
- Taxes -€806
down €806 (-16.7%), from €4,819 to €4,013
- Financial income +€314
up €314 (+15.6%), from €2,015 to €2,329
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 | €103,407 | €74,469 | -€28,939 | -28.0% |
| Fixed assets | 21/28 | €26,438 | €12,338 | -€14,100 | -53.3% |
| Tangible fixed assets | 22/27 | €26,438 | €12,338 | -€14,100 | -53.3% |
| Furniture and vehicles | 24 | €26,438 | €12,338 | -€14,100 | -53.3% |
| Current assets | 29/58 | €76,970 | €62,131 | -€14,839 | -19.3% |
| Amounts receivable within one year | 40/41 | €38,437 | €27,213 | -€11,224 | -29.2% |
| Other amounts receivable | 41 | €38,437 | €27,213 | -€11,224 | -29.2% |
| Current investments | 50/53 | - | €25,261 | +€25,261 | |
| Cash at bank and in hand | 54/58 | €27,387 | €0 | -€27,387 | -100.0% |
| Deferred charges and accrued income | 490/1 | €11,147 | €9,657 | -€1,489 | -13.4% |
| Total equity and liabilities | 10/49 | €103,407 | €74,469 | -€28,939 | -28.0% |
| Equity | 10/15 | €78,509 | €60,739 | -€17,770 | -22.6% |
| Contributions | 10/11 | €8,060 | €3,060 | -€5,000 | -62.0% |
| Reserves | 13 | €70,449 | €57,679 | -€12,770 | -18.1% |
| Distributable reserves | 133 | €70,449 | €57,679 | -€12,770 | -18.1% |
| Amounts payable | 17/49 | €24,898 | €13,729 | -€11,169 | -44.9% |
| Amounts payable after more than one year | 17 | €10,838 | - | -€10,838 | |
| Financial debts | 170/4 | €10,838 | - | -€10,838 | |
| Amounts payable within one year | 42/48 | €14,060 | €13,729 | -€330 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €11,718 | €10,838 | -€879 | -7.5% |
| Financial debts | 43 | - | €1,496 | +€1,496 | |
| Credit institutions | 430/8 | - | €1,496 | +€1,496 | |
| Trade debts | 44 | €1,392 | €446 | -€946 | -68.0% |
| Suppliers | 440/4 | €1,392 | €446 | -€946 | -68.0% |
| Taxes, remuneration and social security | 45 | €950 | €950 | = | 0.0% |
| Taxes | 450/3 | €950 | €950 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,100 | €14,100 | = | 0.0% |
| Other operating charges | 640/8 | €509 | €534 | +€25 | +4.9% |
| Gross operating margin | 9900 | €27,764 | €23,022 | -€4,743 | -17.1% |
| Operating profit (loss) | 9901 | €13,155 | €8,387 | -€4,768 | -36.2% |
| Financial income | 75/76B | €2,015 | €2,329 | +€314 | +15.6% |
| Recurring financial income | 75 | €2,015 | €2,329 | +€314 | +15.6% |
| Financial charges | 65/66B | €656 | €473 | -€183 | -27.9% |
| Recurring financial charges | 65 | €656 | €473 | -€183 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €14,514 | €10,243 | -€4,271 | -29.4% |
| Income taxes | 67/77 | €4,819 | €4,013 | -€806 | -16.7% |
| Profit (loss) for the period | 9904 | €9,695 | €6,230 | -€3,465 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,695 | €6,230 | -€3,465 | -35.7% |
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 28 September 2026 via checked.be.