SARSORA CONSULTING: 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.
SARSORA CONSULTING
Largest movements
- Cash +€29,260
up €29,260 (+486%), from €6,024 to €35,284
mainly Net result for the year (+€45,240) and Receivables after one year (+€24,480)
- Receivables after one year -€24,480
no longer reported in 2025 (was €24,480)
- Receivables within one year +€19,898
new in 2025: €19,898
- Intangible fixed assets -€11,499
no longer reported in 2025 (was €11,499)
- Tangible fixed assets +€7,199
new in 2025: €7,199
- Profit (loss) carried forward +€35,154
up €35,154 (+349%), from €10,086 to €45,240
- Other debts -€23,346
no longer reported in 2025 (was €23,346)
- Tax, wage and social debts +€11,080
new in 2025: €11,080
- Trade debts -€3,097
down €3,097 (-43.3%), from €7,158 to €4,061
of which Suppliers: -€7,158
- Turnover +€42,056
up €42,056 (+41.3%), from €101,748 to €143,804
- Gross operating margin +€35,595
up €35,595 (+42.9%), from €83,064 to €118,659
- Purchases and services +€19,972
up €19,972 (+107%), from €18,673 to €38,645
- Staff costs -€11,292
down €11,292 (-14.2%), from €79,302 to €68,010
- Depreciation +€3,303
up €3,303 (+238%), from €1,386 to €4,689
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 | €42,590 | €62,381 | +€19,791 | +46.5% |
| Formation expenses | 20 | €389 | - | -€389 | |
| Fixed assets | 21/28 | €11,499 | €7,199 | -€4,300 | -37.4% |
| Intangible fixed assets | 21 | €11,499 | - | -€11,499 | |
| Tangible fixed assets | 22/27 | - | €7,199 | +€7,199 | |
| Furniture and vehicles | 24 | - | €7,199 | +€7,199 | |
| Current assets | 29/58 | €30,702 | €55,182 | +€24,480 | +79.7% |
| Amounts receivable after more than one year | 29 | €24,480 | - | -€24,480 | |
| Trade receivables | 290 | €24,480 | - | -€24,480 | |
| Amounts receivable within one year | 40/41 | - | €19,898 | +€19,898 | |
| Trade receivables | 40 | - | €19,898 | +€19,898 | |
| Cash at bank and in hand | 54/58 | €6,024 | €35,284 | +€29,260 | +486% |
| Deferred charges and accrued income | 490/1 | €198 | - | -€198 | |
| Total equity and liabilities | 10/49 | €42,590 | €62,381 | +€19,791 | +46.5% |
| Equity | 10/15 | €12,086 | €47,240 | +€35,154 | +291% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €10,086 | €45,240 | +€35,154 | +349% |
| Amounts payable | 17/49 | €30,504 | €15,141 | -€15,363 | -50.4% |
| Amounts payable within one year | 42/48 | €30,504 | €15,141 | -€15,363 | -50.4% |
| Trade debts | 44 | €7,158 | €4,061 | -€3,097 | -43.3% |
| Suppliers | 440/4 | €7,158 | - | -€7,158 | |
| Bills of exchange payable | 441 | - | €4,061 | +€4,061 | |
| Taxes, remuneration and social security | 45 | - | €11,080 | +€11,080 | |
| Taxes | 450/3 | - | €11,080 | +€11,080 | |
| Other amounts payable | 47/48 | €23,346 | - | -€23,346 | |
| Turnover | 70 | €101,748 | €143,804 | +€42,056 | +41.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,673 | €38,645 | +€19,972 | +107% |
| Remuneration, social security and pensions | 62 | €79,302 | €68,010 | -€11,292 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386 | €4,689 | +€3,303 | +238% |
| Other operating charges | 640/8 | €1,407 | €720 | -€687 | -48.8% |
| Gross operating margin | 9900 | €83,064 | €118,659 | +€35,595 | +42.9% |
| Operating profit (loss) | 9901 | €969 | €45,240 | +€44,271 | +4,569% |
| Profit (loss) for the period before taxes | 9903 | €969 | €45,240 | +€44,271 | +4,569% |
| Profit (loss) for the period | 9904 | €969 | €45,240 | +€44,271 | +4,569% |
| Profit (loss) for the period to be appropriated | 9905 | €969 | €45,240 | +€44,271 | +4,569% |
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 19 October 2026 via checked.be.