SARNAT GREEN: 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.
SARNAT GREEN
Largest movements
- Cash -€3,190
down €3,190 (-55.7%), from €5,725 to €2,536
mainly Investment in fixed assets (net) (-€5,826) and Net result for the year (-€3,585)
- Receivables within one year +€1,699
up €1,699 (+4.3%), from €39,263 to €40,962
of which Other amounts receivable: +€879
- Tangible fixed assets +€1,015
up €1,015 (+5.8%), from €17,506 to €18,522
of which Plant, machinery and equipment: +€1,717
- Profit (loss) carried forward -€3,585
down €3,585 (-53.2%), from -€6,743 to -€10,329
- Other debts +€3,172
up €3,172 (+16.8%), from €18,905 to €22,077
- Gross operating margin +€2,246
up €2,246 (+92.1%), from -€2,440 to -€193
- Depreciation +€1,755
up €1,755 (+57.4%), from €3,056 to €4,810
- Taxes +€141
new in 2025: €141
- Financial income -€111
down €111 (-5.2%), from €2,123 to €2,012
- Financial charges +€31
up €31 (+23.0%), from €136 to €167
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 | €62,663 | €62,019 | -€643 | -1.0% |
| Fixed assets | 21/28 | €17,506 | €18,522 | +€1,015 | +5.8% |
| Tangible fixed assets | 22/27 | €17,506 | €18,522 | +€1,015 | +5.8% |
| Plant, machinery and equipment | 23 | - | €1,717 | +€1,717 | |
| Furniture and vehicles | 24 | €17,506 | €16,804 | -€702 | -4.0% |
| Current assets | 29/58 | €45,156 | €43,498 | -€1,659 | -3.7% |
| Amounts receivable within one year | 40/41 | €39,263 | €40,962 | +€1,699 | +4.3% |
| Trade receivables | 40 | €708 | €1,528 | +€819 | +116% |
| Other amounts receivable | 41 | €38,555 | €39,435 | +€879 | +2.3% |
| Cash at bank and in hand | 54/58 | €5,725 | €2,536 | -€3,190 | -55.7% |
| Deferred charges and accrued income | 490/1 | €168 | - | -€168 | |
| Total equity and liabilities | 10/49 | €62,663 | €62,019 | -€643 | -1.0% |
| Equity | 10/15 | €42,851 | €39,266 | -€3,585 | -8.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €41,594 | €41,594 | = | 0.0% |
| Distributable reserves | 133 | €41,594 | €41,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,743 | -€10,329 | -€3,585 | -53.2% |
| Amounts payable | 17/49 | €19,812 | €22,754 | +€2,942 | +14.8% |
| Amounts payable within one year | 42/48 | €19,692 | €22,754 | +€3,062 | +15.6% |
| Trade debts | 44 | €787 | €536 | -€251 | -31.9% |
| Suppliers | 440/4 | €787 | €536 | -€251 | -31.9% |
| Taxes, remuneration and social security | 45 | - | €141 | +€141 | |
| Taxes | 450/3 | - | €141 | +€141 | |
| Other amounts payable | 47/48 | €18,905 | €22,077 | +€3,172 | +16.8% |
| Accrued charges and deferred income | 492/3 | €120 | - | -€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,056 | €4,810 | +€1,755 | +57.4% |
| Other operating charges | 640/8 | €280 | €286 | +€6 | +2.0% |
| Gross operating margin | 9900 | -€2,440 | -€193 | +€2,246 | +92.1% |
| Operating profit (loss) | 9901 | -€5,775 | -€5,289 | +€486 | +8.4% |
| Financial income | 75/76B | €2,123 | €2,012 | -€111 | -5.2% |
| Recurring financial income | 75 | €2,123 | €2,012 | -€111 | -5.2% |
| Financial charges | 65/66B | €136 | €167 | +€31 | +23.0% |
| Recurring financial charges | 65 | €136 | €167 | +€31 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,789 | -€3,444 | +€344 | +9.1% |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | -€3,789 | -€3,585 | +€203 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,789 | -€3,585 | +€203 | +5.4% |
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 27 October 2026 via checked.be.