SAROMIN: what changed
Two fiscal 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.
SAROMIN
Largest movements
- Tangible fixed assets -€38,360
down €38,360 (-7.2%), from €531,221 to €492,862
of which Land and buildings: -€34,018
- Cash -€21,766
down €21,766 (-44.7%), from €48,683 to €26,916
mainly Trade debts (-€34,261) and Net result for the year (-€22,395)
- Deferred charges and accrued income +€20,022
up €20,022 (+1088.5%), from €1,839 to €21,861
- Receivables within one year -€18,786
down €18,786 (-29.2%), from €64,423 to €45,636
of which Trade receivables: -€12,812
- Financial fixed assets -€9,914
down €9,914 (-100.0%), from €9,914 to €0
- Trade debts -€34,261
down €34,261 (-51.8%), from €66,135 to €31,875
- Profit (loss) carried forward -€22,395
down €22,395 (-5.5%), from -€409,123 to -€431,519
- Tax, wage and social debts -€11,029
down €11,029 (-33.7%), from €32,682 to €21,653
of which Taxes: -€8,520
- Debts after one year -€7,711
down €7,711 (-2.7%), from €283,292 to €275,581
of which Financial debts: -€7,711
- Turnover -€377,603
no longer reported in 2025 (was €377,603)
- Purchases and services -€307,752
no longer reported in 2025 (was €307,752)
- Staff costs -€25,723
down €25,723 (-32.9%), from €78,077 to €52,354
- Gross operating margin +€11,191
up €11,191 (+16.0%), from €69,851 to €81,042
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 | €662,411 | €587,276 | -€75,136 | -11.3% |
| Fixed assets | 21/28 | €541,136 | €492,862 | -€48,274 | -8.9% |
| Tangible fixed assets | 22/27 | €531,221 | €492,862 | -€38,360 | -7.2% |
| Land and buildings | 22 | €516,931 | €482,913 | -€34,018 | -6.6% |
| Plant, machinery and equipment | 23 | €781 | €763 | -€18 | -2.3% |
| Furniture and vehicles | 24 | €13,510 | €9,186 | -€4,324 | -32.0% |
| Financial fixed assets | 28 | €9,914 | €0 | -€9,914 | -100.0% |
| Current assets | 29/58 | €121,275 | €94,414 | -€26,862 | -22.1% |
| Stocks and contracts in progress | 3 | €6,330 | - | -€6,330 | |
| Stocks | 30/36 | €6,330 | - | -€6,330 | |
| Amounts receivable within one year | 40/41 | €64,423 | €45,636 | -€18,786 | -29.2% |
| Trade receivables | 40 | €58,243 | €45,431 | -€12,812 | -22.0% |
| Other amounts receivable | 41 | €6,180 | €205 | -€5,975 | -96.7% |
| Cash at bank and in hand | 54/58 | €48,683 | €26,916 | -€21,766 | -44.7% |
| Deferred charges and accrued income | 490/1 | €1,839 | €21,861 | +€20,022 | +1088.5% |
| Total equity and liabilities | 10/49 | €662,411 | €587,276 | -€75,136 | -11.3% |
| Equity | 10/15 | €176,331 | €153,935 | -€22,395 | -12.7% |
| Contributions | 10/11 | €580,454 | €580,454 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€409,123 | -€431,519 | -€22,395 | -5.5% |
| Amounts payable | 17/49 | €486,080 | €433,340 | -€52,740 | -10.9% |
| Amounts payable after more than one year | 17 | €283,292 | €275,581 | -€7,711 | -2.7% |
| Financial debts | 170/4 | €33,292 | €25,581 | -€7,711 | -23.2% |
| Other amounts payable | 178/9 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €199,325 | €157,437 | -€41,888 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €7,541 | €7,711 | +€170 | +2.3% |
| Financial debts | 43 | €8,410 | €8,410 | = | 0.0% |
| Credit institutions | 430/8 | €8,410 | €8,410 | = | 0.0% |
| Trade debts | 44 | €66,135 | €31,875 | -€34,261 | -51.8% |
| Suppliers | 440/4 | €66,135 | €31,875 | -€34,261 | -51.8% |
| Taxes, remuneration and social security | 45 | €32,682 | €21,653 | -€11,029 | -33.7% |
| Taxes | 450/3 | €20,078 | €11,557 | -€8,520 | -42.4% |
| Remuneration and social security | 454/9 | €12,605 | €10,096 | -€2,509 | -19.9% |
| Other amounts payable | 47/48 | €84,557 | €87,789 | +€3,232 | +3.8% |
| Accrued charges and deferred income | 492/3 | €3,463 | €322 | -€3,142 | -90.7% |
| Turnover | 70 | €377,603 | - | -€377,603 | |
| Goods, raw materials, services and sundry goods | 60/61 | €307,752 | - | -€307,752 | |
| Remuneration, social security and pensions | 62 | €78,077 | €52,354 | -€25,723 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,521 | €43,165 | -€356 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,415 | - | +€1,415 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €195 | +€195 | |
| Other operating charges | 640/8 | €5,844 | €5,316 | -€527 | -9.0% |
| Gross operating margin | 9900 | €69,851 | €81,042 | +€11,191 | +16.0% |
| Operating profit (loss) | 9901 | -€56,175 | -€19,989 | +€36,186 | +64.4% |
| Financial income | 75/76B | €5 | €23 | +€18 | +361.7% |
| Recurring financial income | 75 | €5 | €23 | +€18 | +361.7% |
| Financial charges | 65/66B | €3,528 | €2,340 | -€1,188 | -33.7% |
| Recurring financial charges | 65 | €3,528 | €2,340 | -€1,188 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | -€59,698 | -€22,305 | +€37,393 | +62.6% |
| Income taxes | 67/77 | €429 | €90 | -€339 | -78.9% |
| Profit (loss) for the period | 9904 | -€60,127 | -€22,395 | +€37,731 | +62.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,127 | -€22,395 | +€37,731 | +62.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.