SARLAU 2: 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 2
Largest movements
- Receivables within one year -€9,010
down €9,010 (-98.1%), from €9,188 to €179
of which Trade receivables: -€9,174
- Other debts -€4,670
down €4,670 (-13.1%), from €35,555 to €30,884
- Short-term financial debts -€2,164
no longer reported in 2025 (was €2,164)
- Trade debts -€1,584
no longer reported in 2025 (was €1,584)
- Tax, wage and social debts -€654
no longer reported in 2025 (was €654)
- Staff costs -€13,113
down €13,113 (-21.2%), from €61,958 to €48,845
- Gross operating margin -€7,197
down €7,197 (-12.3%), from €58,561 to €51,364
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,188 | €179 | -€9,010 | -98.1% |
| Current assets | 29/58 | €9,188 | €179 | -€9,010 | -98.1% |
| Amounts receivable within one year | 40/41 | €9,188 | €179 | -€9,010 | -98.1% |
| Trade receivables | 40 | €9,174 | - | -€9,174 | |
| Other amounts receivable | 41 | €14 | €179 | +€164 | +1,172% |
| Total equity and liabilities | 10/49 | €9,188 | €179 | -€9,010 | -98.1% |
| Equity | 10/15 | -€30,769 | -€30,706 | +€63 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,969 | -€36,906 | +€63 | +0.2% |
| Amounts payable | 17/49 | €39,957 | €30,884 | -€9,072 | -22.7% |
| Amounts payable within one year | 42/48 | €39,957 | €30,884 | -€9,072 | -22.7% |
| Financial debts | 43 | €2,164 | - | -€2,164 | |
| Credit institutions | 430/8 | €2,164 | - | -€2,164 | |
| Trade debts | 44 | €1,584 | - | -€1,584 | |
| Suppliers | 440/4 | €1,584 | - | -€1,584 | |
| Taxes, remuneration and social security | 45 | €654 | - | -€654 | |
| Remuneration and social security | 454/9 | €654 | - | -€654 | |
| Other amounts payable | 47/48 | €35,555 | €30,884 | -€4,670 | -13.1% |
| Remuneration, social security and pensions | 62 | €61,958 | €48,845 | -€13,113 | -21.2% |
| Other operating charges | 640/8 | €1,005 | €799 | -€206 | -20.5% |
| Gross operating margin | 9900 | €58,561 | €51,364 | -€7,197 | -12.3% |
| Operating profit (loss) | 9901 | -€4,401 | €1,721 | +€6,122 | |
| Financial charges | 65/66B | €1,803 | €1,658 | -€145 | -8.0% |
| Recurring financial charges | 65 | €1,803 | €1,658 | -€145 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,204 | €63 | +€6,266 | |
| Profit (loss) for the period | 9904 | -€6,204 | €63 | +€6,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,204 | €63 | +€6,266 |
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 22 October 2026 via checked.be.