SARKISS BISS: 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.
SARKISS BISS
Largest movements
- Financial fixed assets -€8,145
down €8,145 (-90.1%), from €9,045 to €900
- Receivables within one year -€2,637
down €2,637 (-22.7%), from €11,622 to €8,985
of which Trade receivables: -€1,779
- Cash -€1,487
down €1,487 (-54.6%), from €2,725 to €1,238
mainly Other debts (-€8,733) and Trade debts (-€7,510)
- Deferred charges and accrued income +€270
new in 2025: €270
- Other debts -€8,733
down €8,733 (-27.1%), from €32,220 to €23,487
- Trade debts -€7,510
down €7,510 (-78.7%), from €9,544 to €2,033
- Tax, wage and social debts +€2,826
up €2,826, from €0 to €2,826
- Profit (loss) carried forward +€1,417
up €1,417 (+4.6%), from -€30,772 to -€29,354
- Gross operating margin +€4,776
up €4,776, from -€25 to €4,751
- Other operating charges +€2,044
up €2,044 (+3,297%), from €62 to €2,106
- Purchases and services -€1,805
no longer reported in 2025 (was €1,805)
- Turnover -€1,779
no longer reported in 2025 (was €1,779)
- Taxes +€1,095
new in 2025: €1,095
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 | €23,392 | €11,392 | -€12,000 | -51.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €9,045 | €900 | -€8,145 | -90.1% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €9,045 | €900 | -€8,145 | -90.1% |
| Current assets | 29/58 | €14,347 | €10,492 | -€3,854 | -26.9% |
| Amounts receivable within one year | 40/41 | €11,622 | €8,985 | -€2,637 | -22.7% |
| Trade receivables | 40 | €1,779 | - | -€1,779 | |
| Other amounts receivable | 41 | €9,843 | €8,985 | -€858 | -8.7% |
| Cash at bank and in hand | 54/58 | €2,725 | €1,238 | -€1,487 | -54.6% |
| Deferred charges and accrued income | 490/1 | - | €270 | +€270 | |
| Total equity and liabilities | 10/49 | €23,392 | €11,392 | -€12,000 | -51.3% |
| Equity | 10/15 | -€18,372 | -€16,954 | +€1,417 | +7.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,772 | -€29,354 | +€1,417 | +4.6% |
| Amounts payable | 17/49 | €41,764 | €28,347 | -€13,417 | -32.1% |
| Amounts payable within one year | 42/48 | €41,764 | €28,347 | -€13,417 | -32.1% |
| Trade debts | 44 | €9,544 | €2,033 | -€7,510 | -78.7% |
| Suppliers | 440/4 | €9,544 | €2,033 | -€7,510 | -78.7% |
| Taxes, remuneration and social security | 45 | €0 | €2,826 | +€2,826 | |
| Taxes | 450/3 | - | €2,826 | +€2,826 | |
| Other amounts payable | 47/48 | €32,220 | €23,487 | -€8,733 | -27.1% |
| Turnover | 70 | €1,779 | - | -€1,779 | |
| Non-recurring operating income | 76A | - | €22,653 | +€22,653 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,805 | - | -€1,805 | |
| Other operating charges | 640/8 | €62 | €2,106 | +€2,044 | +3,297% |
| Gross operating margin | 9900 | -€25 | €4,751 | +€4,776 | |
| Operating profit (loss) | 9901 | -€87 | €2,645 | +€2,732 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €134 | +€134 | |
| Recurring financial charges | 65 | - | €134 | +€134 | |
| Profit (loss) for the period before taxes | 9903 | -€87 | €2,512 | +€2,600 | |
| Income taxes | 67/77 | - | €1,095 | +€1,095 | |
| Profit (loss) for the period | 9904 | -€87 | €1,417 | +€1,505 | |
| Profit (loss) for the period to be appropriated | 9905 | -€87 | €1,417 | +€1,505 |
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 19 October 2026 via checked.be.