SARLAU: 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.
SARLAU
Largest movements
- Receivables within one year -€38,980
down €38,980 (-61.6%), from €63,265 to €24,286
of which Trade receivables: -€28,905
- Tangible fixed assets +€34,055
new in 2025: €34,055
of which Plant, machinery and equipment: +€22,046
- Cash +€1,319
new in 2025: €1,319
mainly Receivables within one year (+€38,980) and Tax, wage and social debts (+€23,067)
- Profit (loss) carried forward -€24,329
down €24,329, from €748 to -€23,581
- Tax, wage and social debts +€23,067
up €23,067 (+1,318%), from €1,750 to €24,817
of which Remuneration and social security: +€21,750
- Debts after one year +€15,115
new in 2025: €15,115
- Other debts -€13,575
no longer reported in 2025 (was €13,575)
- Short-term financial debts -€10,497
no longer reported in 2025 (was €10,497)
- Staff costs +€34,694
up €34,694 (+13.0%), from €267,286 to €301,980
- Gross operating margin +€15,980
up €15,980 (+5.9%), from €271,719 to €287,698
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 | €67,745 | €63,917 | -€3,828 | -5.7% |
| Fixed assets | 21/28 | - | €34,055 | +€34,055 | |
| Tangible fixed assets | 22/27 | - | €34,055 | +€34,055 | |
| Plant, machinery and equipment | 23 | - | €22,046 | +€22,046 | |
| Furniture and vehicles | 24 | - | €12,009 | +€12,009 | |
| Current assets | 29/58 | €67,745 | €29,862 | -€37,883 | -55.9% |
| Amounts receivable within one year | 40/41 | €63,265 | €24,286 | -€38,980 | -61.6% |
| Trade receivables | 40 | €36,927 | €8,023 | -€28,905 | -78.3% |
| Other amounts receivable | 41 | €26,338 | €16,263 | -€10,075 | -38.3% |
| Cash at bank and in hand | 54/58 | - | €1,319 | +€1,319 | |
| Deferred charges and accrued income | 490/1 | €4,480 | €4,257 | -€223 | -5.0% |
| Total equity and liabilities | 10/49 | €67,745 | €63,917 | -€3,828 | -5.7% |
| Equity | 10/15 | €21,357 | -€2,972 | -€24,329 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,410 | €14,410 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,550 | €12,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €748 | -€23,581 | -€24,329 | |
| Amounts payable | 17/49 | €46,388 | €66,889 | +€20,501 | +44.2% |
| Amounts payable after more than one year | 17 | - | €15,115 | +€15,115 | |
| Financial debts | 170/4 | - | €15,115 | +€15,115 | |
| Amounts payable within one year | 42/48 | €46,388 | €51,773 | +€5,385 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €5,324 | €13,901 | +€8,577 | +161% |
| Financial debts | 43 | €10,497 | - | -€10,497 | |
| Credit institutions | 430/8 | €10,497 | - | -€10,497 | |
| Trade debts | 44 | €15,242 | €13,055 | -€2,187 | -14.3% |
| Suppliers | 440/4 | €15,242 | €13,055 | -€2,187 | -14.3% |
| Taxes, remuneration and social security | 45 | €1,750 | €24,817 | +€23,067 | +1,318% |
| Taxes | 450/3 | €1,750 | €3,066 | +€1,317 | +75.2% |
| Remuneration and social security | 454/9 | - | €21,750 | +€21,750 | |
| Other amounts payable | 47/48 | €13,575 | - | -€13,575 | |
| Remuneration, social security and pensions | 62 | €267,286 | €301,980 | +€34,694 | +13.0% |
| Other operating charges | 640/8 | €1,766 | €2,512 | +€746 | +42.2% |
| Gross operating margin | 9900 | €271,719 | €287,698 | +€15,980 | +5.9% |
| Operating profit (loss) | 9901 | €2,666 | -€16,794 | -€19,460 | |
| Financial charges | 65/66B | €5,031 | €7,776 | +€2,744 | +54.5% |
| Recurring financial charges | 65 | €5,031 | €7,776 | +€2,744 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,365 | -€24,569 | -€22,205 | -939% |
| Income taxes | 67/77 | €943 | -€240 | -€1,183 | |
| Profit (loss) for the period | 9904 | -€3,308 | -€24,329 | -€21,021 | -636% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,308 | -€24,329 | -€21,021 | -636% |
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 26 October 2026 via checked.be.