SAROLEA MANAGEMENT: 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.
SAROLEA MANAGEMENT
Largest movements
- Cash +€2,328
up €2,328 (+27.5%), from €8,467 to €10,795
mainly Net result for the year (+€12,503) and Depreciation (+€722)
- Reserves +€12,500
up €12,500 (+15.5%), from €80,500 to €93,000
- Debts after one year -€11,250
down €11,250 (-31.3%), from €36,000 to €24,750
- Gross operating margin +€1,210
up €1,210 (+6.6%), from €18,397 to €19,607
- Depreciation -€423
down €423 (-37.0%), from €1,145 to €722
- Taxes +€377
up €377 (+7.2%), from €5,212 to €5,589
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 | €124,667 | €125,717 | +€1,050 | +0.8% |
| Formation expenses | 20 | €206 | €0 | -€206 | -100.0% |
| Fixed assets | 21/28 | €113,277 | €112,761 | -€516 | -0.5% |
| Tangible fixed assets | 22/27 | €1,031 | €515 | -€516 | -50.1% |
| Furniture and vehicles | 24 | €1,031 | €515 | -€516 | -50.1% |
| Financial fixed assets | 28 | €112,246 | €112,246 | = | 0.0% |
| Current assets | 29/58 | €11,184 | €12,956 | +€1,772 | +15.8% |
| Amounts receivable within one year | 40/41 | €2,718 | €2,161 | -€557 | -20.5% |
| Trade receivables | 40 | €1,180 | €0 | -€1,180 | -100.0% |
| Other amounts receivable | 41 | €1,538 | €2,161 | +€623 | +40.5% |
| Cash at bank and in hand | 54/58 | €8,467 | €10,795 | +€2,328 | +27.5% |
| Total equity and liabilities | 10/49 | €124,667 | €125,717 | +€1,050 | +0.8% |
| Equity | 10/15 | €85,803 | €98,306 | +€12,503 | +14.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €80,500 | €93,000 | +€12,500 | +15.5% |
| Distributable reserves | 133 | €80,500 | €93,000 | +€12,500 | +15.5% |
| Profit (loss) carried forward | 14 | €303 | €306 | +€3 | +0.9% |
| Amounts payable | 17/49 | €38,864 | €27,411 | -€11,453 | -29.5% |
| Amounts payable after more than one year | 17 | €36,000 | €24,750 | -€11,250 | -31.3% |
| Other amounts payable | 178/9 | €36,000 | €24,750 | -€11,250 | -31.3% |
| Amounts payable within one year | 42/48 | €2,443 | €2,286 | -€156 | -6.4% |
| Trade debts | 44 | €1,651 | €1,475 | -€176 | -10.7% |
| Suppliers | 440/4 | €1,651 | €1,475 | -€176 | -10.7% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €791 | €811 | +€20 | +2.5% |
| Accrued charges and deferred income | 492/3 | €422 | €375 | -€47 | -11.1% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,145 | €722 | -€423 | -37.0% |
| Other operating charges | 640/8 | €473 | €394 | -€79 | -16.8% |
| Gross operating margin | 9900 | €18,397 | €19,607 | +€1,210 | +6.6% |
| Operating profit (loss) | 9901 | €16,779 | €18,491 | +€1,712 | +10.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1328.6% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1328.6% |
| Financial charges | 65/66B | €494 | €400 | -€94 | -19.0% |
| Recurring financial charges | 65 | €494 | €400 | -€94 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €16,285 | €18,092 | +€1,807 | +11.1% |
| Income taxes | 67/77 | €5,212 | €5,589 | +€377 | +7.2% |
| Profit (loss) for the period | 9904 | €11,073 | €12,503 | +€1,430 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,073 | €12,503 | +€1,430 | +12.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.