SAROYA INTERNATIONAL: 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.
SAROYA INTERNATIONAL
Largest movements
- Stocks and contracts +€33,661
up €33,661 (+79.1%), from €42,570 to €76,231
- Cash +€5,224
up €5,224 (+63.6%), from €8,215 to €13,439
mainly Net result for the year (+€24,581) and Tax, wage and social debts (+€9,741)
- Receivables within one year -€4,969
down €4,969 (-67.3%), from €7,381 to €2,411
of which Other amounts receivable: -€2,631
- Profit (loss) carried forward +€24,581
up €24,581 (+77.3%), from €31,807 to €56,388
- Tax, wage and social debts +€9,741
up €9,741 (+114%), from €8,554 to €18,295
of which Taxes: +€9,659
- Purchases and services +€28,489
up €28,489 (+4.6%), from €613,024 to €641,513
- Turnover +€21,515
up €21,515 (+3.3%), from €657,191 to €678,707
- Gross operating margin -€6,965
down €6,965 (-15.3%), from €45,378 to €38,413
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 | €58,167 | €92,082 | +€33,916 | +58.3% |
| Current assets | 29/58 | €58,167 | €92,082 | +€33,916 | +58.3% |
| Stocks and contracts in progress | 3 | €42,570 | €76,231 | +€33,661 | +79.1% |
| Stocks | 30/36 | €42,570 | €76,231 | +€33,661 | +79.1% |
| Amounts receivable within one year | 40/41 | €7,381 | €2,411 | -€4,969 | -67.3% |
| Trade receivables | 40 | €4,750 | €2,411 | -€2,339 | -49.2% |
| Other amounts receivable | 41 | €2,631 | - | -€2,631 | |
| Cash at bank and in hand | 54/58 | €8,215 | €13,439 | +€5,224 | +63.6% |
| Total equity and liabilities | 10/49 | €58,167 | €92,082 | +€33,916 | +58.3% |
| Equity | 10/15 | €34,307 | €58,888 | +€24,581 | +71.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,807 | €56,388 | +€24,581 | +77.3% |
| Amounts payable | 17/49 | €23,860 | €33,194 | +€9,334 | +39.1% |
| Amounts payable within one year | 42/48 | €23,860 | €33,194 | +€9,334 | +39.1% |
| Trade debts | 44 | €14,352 | €14,699 | +€347 | +2.4% |
| Suppliers | 440/4 | €14,352 | €14,699 | +€347 | +2.4% |
| Taxes, remuneration and social security | 45 | €8,554 | €18,295 | +€9,741 | +114% |
| Taxes | 450/3 | €8,539 | €18,198 | +€9,659 | +113% |
| Remuneration and social security | 454/9 | €15 | €97 | +€82 | +541% |
| Other amounts payable | 47/48 | €954 | €200 | -€754 | -79.0% |
| Turnover | 70 | €657,191 | €678,707 | +€21,515 | +3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €613,024 | €641,513 | +€28,489 | +4.6% |
| Remuneration, social security and pensions | 62 | €4,262 | €4,604 | +€342 | +8.0% |
| Other operating charges | 640/8 | €613 | €1,428 | +€815 | +133% |
| Gross operating margin | 9900 | €45,378 | €38,413 | -€6,965 | -15.3% |
| Operating profit (loss) | 9901 | €40,503 | €32,381 | -€8,122 | -20.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3,900% |
| Financial charges | 65/66B | €197 | €144 | -€53 | -26.9% |
| Recurring financial charges | 65 | €197 | €144 | -€53 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €40,307 | €32,238 | -€8,069 | -20.0% |
| Income taxes | 67/77 | €8,500 | €7,657 | -€843 | -9.9% |
| Profit (loss) for the period | 9904 | €31,807 | €24,581 | -€7,226 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,807 | €24,581 | -€7,226 | -22.7% |
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 29 October 2026 via checked.be.