SARO CONSULTING: 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.
SARO CONSULTING
Largest movements
- Tangible fixed assets -€728
down €728 (-75.1%), from €970 to €242
of which Leasing and similar rights: -€595
- Receivables within one year +€521
up €521 (+25.0%), from €2,079 to €2,599
of which Trade receivables: +€731
- Deferred charges and accrued income +€50
new in 2025: €50
- Trade debts +€2,685
new in 2025: €2,685
- Other debts -€1,527
down €1,527 (-11.5%), from €13,297 to €11,770
- Profit (loss) carried forward -€1,281
down €1,281 (-5.8%), from -€21,944 to -€23,225
- Gross operating margin -€558
down €558 (-93.4%), from €598 to €40
- Other operating charges -€313
down €313 (-42.9%), from €729 to €416
- Depreciation +€92
up €92 (+14.4%), from €637 to €728
- Financial charges +€22
up €22 (+14.0%), from €154 to €176
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 | €3,752 | €3,630 | -€123 | -3.3% |
| Fixed assets | 21/28 | €970 | €242 | -€728 | -75.1% |
| Tangible fixed assets | 22/27 | €970 | €242 | -€728 | -75.1% |
| Furniture and vehicles | 24 | €376 | €242 | -€134 | -35.6% |
| Leasing and similar rights | 25 | €595 | - | -€595 | |
| Current assets | 29/58 | €2,782 | €3,388 | +€606 | +21.8% |
| Amounts receivable within one year | 40/41 | €2,079 | €2,599 | +€521 | +25.0% |
| Trade receivables | 40 | €1,318 | €2,049 | +€731 | +55.5% |
| Other amounts receivable | 41 | €761 | €551 | -€210 | -27.6% |
| Cash at bank and in hand | 54/58 | €703 | €739 | +€35 | +5.0% |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €3,752 | €3,630 | -€123 | -3.3% |
| Equity | 10/15 | -€9,544 | -€10,825 | -€1,281 | -13.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,944 | -€23,225 | -€1,281 | -5.8% |
| Amounts payable | 17/49 | €13,297 | €14,455 | +€1,158 | +8.7% |
| Amounts payable within one year | 42/48 | €13,297 | €14,455 | +€1,158 | +8.7% |
| Trade debts | 44 | - | €2,685 | +€2,685 | |
| Suppliers | 440/4 | - | €2,685 | +€2,685 | |
| Other amounts payable | 47/48 | €13,297 | €11,770 | -€1,527 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €728 | +€92 | +14.4% |
| Other operating charges | 640/8 | €729 | €416 | -€313 | -42.9% |
| Gross operating margin | 9900 | €598 | €40 | -€558 | -93.4% |
| Operating profit (loss) | 9901 | -€768 | -€1,105 | -€337 | -43.8% |
| Financial charges | 65/66B | €154 | €176 | +€22 | +14.0% |
| Recurring financial charges | 65 | €154 | €176 | +€22 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | -€923 | -€1,281 | -€358 | -38.8% |
| Profit (loss) for the period | 9904 | -€923 | -€1,281 | -€358 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€923 | -€1,281 | -€358 | -38.8% |
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 18 October 2026 via checked.be.