SARKRI: 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.
SARKRI
Largest movements
- Current investments +€201,167
up €201,167 (+8.3%), from €2.4m to €2.6m
- Cash +€173,002
up €173,002 (+76.0%), from €227,489 to €400,491
mainly Net result for the year (+€288,677) and Receivables within one year (+€39,696)
- Reserves +€288,677
up €288,677 (+4.3%), from €6.8m to €7.1m
of which Distributable reserves: +€288,677
- Gross operating margin +€192,874
up €192,874 (+603.7%), from €31,948 to €224,822
- Financial income +€48,363
up €48,363 (+61.6%), from €78,453 to €126,816
- Taxes +€36,576
up €36,576 (+244.5%), from €14,962 to €51,538
- Financial charges -€7,336
down €7,336, from €3,978 to -€3,358
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 | €7,616,444 | €7,939,537 | +€323,093 | +4.2% |
| Fixed assets | 21/28 | €4,873,992 | €4,862,846 | -€11,145 | -0.2% |
| Tangible fixed assets | 22/27 | €403,295 | €392,150 | -€11,145 | -2.8% |
| Land and buildings | 22 | €402,583 | €392,150 | -€10,433 | -2.6% |
| Plant, machinery and equipment | 23 | €712 | - | -€712 | |
| Financial fixed assets | 28 | €4,470,696 | €4,470,696 | = | 0.0% |
| Current assets | 29/58 | €2,742,452 | €3,076,690 | +€334,238 | +12.2% |
| Amounts receivable after more than one year | 29 | €35,940 | €35,940 | = | 0.0% |
| Other amounts receivable | 291 | €35,940 | €35,940 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,543 | €3,847 | -€39,696 | -91.2% |
| Trade receivables | 40 | €16,713 | €3,847 | -€12,866 | -77.0% |
| Other amounts receivable | 41 | €26,830 | - | -€26,830 | |
| Current investments | 50/53 | €2,430,687 | €2,631,855 | +€201,167 | +8.3% |
| Cash at bank and in hand | 54/58 | €227,489 | €400,491 | +€173,002 | +76.0% |
| Deferred charges and accrued income | 490/1 | €4,793 | €4,558 | -€235 | -4.9% |
| Total equity and liabilities | 10/49 | €7,616,444 | €7,939,537 | +€323,093 | +4.2% |
| Equity | 10/15 | €7,259,724 | €7,548,401 | +€288,677 | +4.0% |
| Contributions | 10/11 | €480,000 | €480,000 | = | 0.0% |
| Capital | 10 | €480,000 | €480,000 | = | 0.0% |
| Issued capital | 100 | €480,000 | €480,000 | = | 0.0% |
| Reserves | 13 | €6,779,724 | €7,068,401 | +€288,677 | +4.3% |
| Non-distributable reserves | 130/1 | €88,000 | €88,000 | = | 0.0% |
| Legal reserve | 130 | €88,000 | €88,000 | = | 0.0% |
| Distributable reserves | 133 | €6,691,724 | €6,980,401 | +€288,677 | +4.3% |
| Amounts payable | 17/49 | €356,720 | €391,136 | +€34,416 | +9.6% |
| Amounts payable within one year | 42/48 | €353,853 | €388,229 | +€34,376 | +9.7% |
| Trade debts | 44 | €943 | €441 | -€501 | -53.2% |
| Suppliers | 440/4 | €943 | €441 | -€501 | -53.2% |
| Advances received on contracts in progress | 46 | €138 | €725 | +€587 | +425.0% |
| Taxes, remuneration and social security | 45 | €13,349 | €32,841 | +€19,492 | +146.0% |
| Taxes | 450/3 | €13,349 | €32,841 | +€19,492 | +146.0% |
| Other amounts payable | 47/48 | €339,424 | €354,222 | +€14,798 | +4.4% |
| Accrued charges and deferred income | 492/3 | €2,866 | €2,907 | +€41 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,173 | €11,145 | -€28 | -0.3% |
| Other operating charges | 640/8 | €3,842 | €3,637 | -€205 | -5.3% |
| Gross operating margin | 9900 | €31,948 | €224,822 | +€192,874 | +603.7% |
| Operating profit (loss) | 9901 | €16,933 | €210,040 | +€193,107 | +1140.4% |
| Financial income | 75/76B | €78,453 | €126,816 | +€48,363 | +61.6% |
| Recurring financial income | 75 | €78,453 | €126,816 | +€48,363 | +61.6% |
| Financial charges | 65/66B | €3,978 | -€3,358 | -€7,336 | |
| Recurring financial charges | 65 | €3,978 | -€3,358 | -€7,336 | |
| Profit (loss) for the period before taxes | 9903 | €91,408 | €340,215 | +€248,807 | +272.2% |
| Income taxes | 67/77 | €14,962 | €51,538 | +€36,576 | +244.5% |
| Profit (loss) for the period | 9904 | €76,446 | €288,677 | +€212,231 | +277.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,446 | €288,677 | +€212,231 | +277.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.