SARRA GROUP: 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.
SARRA GROUP
Largest movements
- Financial fixed assets +€7,500
new in 2025: €7,500
- Cash +€3,133
up €3,133 (+19.2%), from €16,293 to €19,426
mainly Net result for the year (+€9,634) and Tax, wage and social debts (+€3,124)
- Stocks and contracts +€389
up €389 (+9.1%), from €4,296 to €4,684
- Profit (loss) carried forward +€9,634
up €9,634 (+60.3%), from €15,988 to €25,622
- Tax, wage and social debts +€3,124
up €3,124 (+44.9%), from €6,953 to €10,077
of which Taxes: +€1,832
- Trade debts -€1,511
down €1,511 (-92.1%), from €1,641 to €130
- Gross operating margin -€26,394
down €26,394 (-65.9%), from €40,075 to €13,682
- Staff costs -€18,143
no longer reported in 2025 (was €18,143)
- Taxes -€1,412
down €1,412 (-35.3%), from €3,997 to €2,585
- Other operating charges +€706
new in 2025: €706
- Provisions -€436
no longer reported in 2025 (was €436)
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 | €24,582 | €35,829 | +€11,248 | +45.8% |
| Fixed assets | 21/28 | - | €7,500 | +€7,500 | |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €24,582 | €28,329 | +€3,748 | +15.2% |
| Stocks and contracts in progress | 3 | €4,296 | €4,684 | +€389 | +9.1% |
| Stocks | 30/36 | €4,296 | €4,684 | +€389 | +9.1% |
| Amounts receivable within one year | 40/41 | €3,993 | €4,219 | +€226 | +5.7% |
| Other amounts receivable | 41 | €3,993 | €4,219 | +€226 | +5.7% |
| Cash at bank and in hand | 54/58 | €16,293 | €19,426 | +€3,133 | +19.2% |
| Total equity and liabilities | 10/49 | €24,582 | €35,829 | +€11,248 | +45.8% |
| Equity | 10/15 | €15,988 | €25,622 | +€9,634 | +60.3% |
| Profit (loss) carried forward | 14 | €15,988 | €25,622 | +€9,634 | +60.3% |
| Amounts payable | 17/49 | €8,594 | €10,207 | +€1,613 | +18.8% |
| Amounts payable within one year | 42/48 | €8,594 | €10,207 | +€1,613 | +18.8% |
| Trade debts | 44 | €1,641 | €130 | -€1,511 | -92.1% |
| Suppliers | 440/4 | €1,641 | €130 | -€1,511 | -92.1% |
| Taxes, remuneration and social security | 45 | €6,953 | €10,077 | +€3,124 | +44.9% |
| Taxes | 450/3 | €4,216 | €6,048 | +€1,832 | +43.5% |
| Remuneration and social security | 454/9 | €2,737 | €4,029 | +€1,292 | +47.2% |
| Remuneration, social security and pensions | 62 | €18,143 | - | -€18,143 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €436 | - | -€436 | |
| Other operating charges | 640/8 | - | €706 | +€706 | |
| Gross operating margin | 9900 | €40,075 | €13,682 | -€26,394 | -65.9% |
| Operating profit (loss) | 9901 | €21,496 | €12,976 | -€8,521 | -39.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €870 | €758 | -€112 | -12.8% |
| Recurring financial charges | 65 | €870 | €758 | -€112 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €20,626 | €12,219 | -€8,407 | -40.8% |
| Income taxes | 67/77 | €3,997 | €2,585 | -€1,412 | -35.3% |
| Profit (loss) for the period | 9904 | €16,629 | €9,634 | -€6,995 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,629 | €9,634 | -€6,995 | -42.1% |
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 15 October 2026 via checked.be.