SAROS: 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.
SAROS
Largest movements
- Cash -€5,661
no longer reported in 2025 (was €5,661)
mainly Net result for the year (-€7,625) and Receivables within one year (-€2,617)
- Receivables within one year +€2,617
up €2,617 (+27.2%), from €9,621 to €12,238
of which Trade receivables: +€1,558
- Tangible fixed assets -€219
down €219 (-78.0%), from €281 to €62
- Profit (loss) carried forward -€7,625
down €7,625 (-78.6%), from -€9,705 to -€17,330
- Other debts +€2,499
up €2,499 (+1445.8%), from €173 to €2,672
- Trade debts +€2,026
up €2,026 (+26.2%), from €7,733 to €9,758
- Gross operating margin -€792
down €792 (-13.4%), from -€5,908 to -€6,700
- Staff costs -€274
no longer reported in 2025 (was €274)
- Other operating charges -€140
down €140 (-18.7%), from €750 to €610
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 | €17,290 | €14,026 | -€3,263 | -18.9% |
| Fixed assets | 21/28 | €281 | €62 | -€219 | -78.0% |
| Tangible fixed assets | 22/27 | €281 | €62 | -€219 | -78.0% |
| Plant, machinery and equipment | 23 | €281 | €62 | -€219 | -78.0% |
| Current assets | 29/58 | €17,009 | €13,964 | -€3,045 | -17.9% |
| Stocks and contracts in progress | 3 | €1,727 | €1,727 | = | 0.0% |
| Stocks | 30/36 | €1,727 | €1,727 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,621 | €12,238 | +€2,617 | +27.2% |
| Trade receivables | 40 | €9,425 | €10,983 | +€1,558 | +16.5% |
| Other amounts receivable | 41 | €196 | €1,255 | +€1,058 | +539.0% |
| Cash at bank and in hand | 54/58 | €5,661 | - | -€5,661 | |
| Total equity and liabilities | 10/49 | €17,290 | €14,026 | -€3,263 | -18.9% |
| Equity | 10/15 | €8,895 | €1,270 | -€7,625 | -85.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,705 | -€17,330 | -€7,625 | -78.6% |
| Amounts payable | 17/49 | €8,395 | €12,756 | +€4,361 | +52.0% |
| Amounts payable within one year | 42/48 | €8,255 | €12,612 | +€4,358 | +52.8% |
| Financial debts | 43 | €349 | €182 | -€167 | -47.8% |
| Credit institutions | 430/8 | €349 | €182 | -€167 | -47.8% |
| Trade debts | 44 | €7,733 | €9,758 | +€2,026 | +26.2% |
| Suppliers | 440/4 | €7,733 | €9,758 | +€2,026 | +26.2% |
| Other amounts payable | 47/48 | €173 | €2,672 | +€2,499 | +1445.8% |
| Accrued charges and deferred income | 492/3 | €141 | €144 | +€4 | +2.6% |
| Remuneration, social security and pensions | 62 | €274 | - | -€274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €219 | = | 0.0% |
| Other operating charges | 640/8 | €750 | €610 | -€140 | -18.7% |
| Gross operating margin | 9900 | -€5,908 | -€6,700 | -€792 | -13.4% |
| Operating profit (loss) | 9901 | -€7,151 | -€7,528 | -€377 | -5.3% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €77 | €102 | +€25 | +32.2% |
| Recurring financial charges | 65 | €77 | €102 | +€25 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,228 | -€7,625 | -€397 | -5.5% |
| Profit (loss) for the period | 9904 | -€7,228 | -€7,625 | -€397 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,228 | -€7,625 | -€397 | -5.5% |
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 30 September 2026 via checked.be.