SARTA: 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.
SARTA
Largest movements
- Tangible fixed assets -€18,120
down €18,120 (-13.9%), from €130,050 to €111,930
of which Furniture and vehicles: -€10,319
- Cash +€10,125
up €10,125 (+41.8%), from €24,208 to €34,333
mainly Depreciation (+€18,120) and Net result for the year (+€9,633)
- Other debts -€17,801
down €17,801 (-34.4%), from €51,754 to €33,953
- Reserves +€9,633
up €9,633 (+10.5%), from €91,520 to €101,153
of which Distributable reserves: +€9,633
- Gross operating margin +€25,909
up €25,909 (+313.4%), from €8,267 to €34,176
- Depreciation +€5,371
up €5,371 (+42.1%), from €12,749 to €18,120
- Taxes +€1,742
up €1,742 (+1924.1%), from €91 to €1,833
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,614 | €147,383 | -€8,231 | -5.3% |
| Fixed assets | 21/28 | €130,050 | €111,930 | -€18,120 | -13.9% |
| Tangible fixed assets | 22/27 | €130,050 | €111,930 | -€18,120 | -13.9% |
| Land and buildings | 22 | €83,427 | €75,626 | -€7,801 | -9.4% |
| Furniture and vehicles | 24 | €46,623 | €36,304 | -€10,319 | -22.1% |
| Current assets | 29/58 | €25,564 | €35,453 | +€9,889 | +38.7% |
| Amounts receivable within one year | 40/41 | €279 | €217 | -€62 | -22.2% |
| Other amounts receivable | 41 | €279 | €217 | -€62 | -22.2% |
| Cash at bank and in hand | 54/58 | €24,208 | €34,333 | +€10,125 | +41.8% |
| Deferred charges and accrued income | 490/1 | €1,077 | €903 | -€174 | -16.2% |
| Total equity and liabilities | 10/49 | €155,614 | €147,383 | -€8,231 | -5.3% |
| Equity | 10/15 | €102,862 | €112,495 | +€9,633 | +9.4% |
| Contributions | 10/11 | €11,342 | €11,342 | = | 0.0% |
| Reserves | 13 | €91,520 | €101,153 | +€9,633 | +10.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €91,520 | €101,153 | +€9,633 | +10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,752 | €34,888 | -€17,864 | -33.9% |
| Amounts payable within one year | 42/48 | €51,902 | €34,015 | -€17,887 | -34.5% |
| Trade debts | 44 | €58 | €62 | +€4 | +6.9% |
| Suppliers | 440/4 | €58 | €62 | +€4 | +6.9% |
| Taxes, remuneration and social security | 45 | €91 | €0 | -€91 | -100.0% |
| Taxes | 450/3 | €91 | €0 | -€91 | -100.0% |
| Other amounts payable | 47/48 | €51,754 | €33,953 | -€17,801 | -34.4% |
| Accrued charges and deferred income | 492/3 | €850 | €873 | +€23 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,749 | €18,120 | +€5,371 | +42.1% |
| Other operating charges | 640/8 | €4,279 | €4,524 | +€245 | +5.7% |
| Gross operating margin | 9900 | €8,267 | €34,176 | +€25,909 | +313.4% |
| Operating profit (loss) | 9901 | -€8,761 | €11,533 | +€20,294 | |
| Financial charges | 65/66B | €49 | €67 | +€18 | +37.1% |
| Recurring financial charges | 65 | €49 | €67 | +€18 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,810 | €11,466 | +€20,276 | |
| Income taxes | 67/77 | €91 | €1,833 | +€1,742 | +1924.1% |
| Profit (loss) for the period | 9904 | -€8,900 | €9,633 | +€18,533 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,900 | €9,633 | +€18,533 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.