SARTON & CO: 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.
SARTON & CO
Largest movements
- Tangible fixed assets -€17,112
down €17,112 (-29.1%), from €58,746 to €41,634
of which Furniture and vehicles: -€15,924
- Receivables within one year +€3,183
up €3,183 (+50.7%), from €6,272 to €9,455
of which Other amounts receivable: +€1,783
- Profit (loss) carried forward -€20,635
down €20,635 (-85.8%), from €24,050 to €3,414
- Other debts +€6,948
up €6,948 (+13,450%), from €52 to €7,000
- Gross operating margin -€29,040
down €29,040 (-74.4%), from €39,035 to €9,995
- Other operating charges -€14,178
down €14,178 (-95.2%), from €14,890 to €712
- Depreciation +€7,949
up €7,949 (+86.8%), from €9,163 to €17,112
- Financial charges -€421
down €421 (-85.4%), from €493 to €72
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 | €79,646 | €65,908 | -€13,737 | -17.2% |
| Fixed assets | 21/28 | €58,746 | €41,634 | -€17,112 | -29.1% |
| Tangible fixed assets | 22/27 | €58,746 | €41,634 | -€17,112 | -29.1% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €3,787 | €2,598 | -€1,188 | -31.4% |
| Furniture and vehicles | 24 | €54,959 | €39,035 | -€15,924 | -29.0% |
| Current assets | 29/58 | €20,900 | €24,275 | +€3,375 | +16.1% |
| Amounts receivable within one year | 40/41 | €6,272 | €9,455 | +€3,183 | +50.7% |
| Trade receivables | 40 | €508 | €1,908 | +€1,400 | +275% |
| Other amounts receivable | 41 | €5,764 | €7,547 | +€1,783 | +30.9% |
| Cash at bank and in hand | 54/58 | €13,148 | €13,256 | +€109 | +0.8% |
| Deferred charges and accrued income | 490/1 | €1,481 | €1,564 | +€83 | +5.6% |
| Total equity and liabilities | 10/49 | €79,646 | €65,908 | -€13,737 | -17.2% |
| Equity | 10/15 | €79,050 | €58,414 | -€20,635 | -26.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,050 | €3,414 | -€20,635 | -85.8% |
| Amounts payable | 17/49 | €596 | €7,494 | +€6,898 | +1,157% |
| Amounts payable within one year | 42/48 | €596 | €7,494 | +€6,898 | +1,157% |
| Trade debts | 44 | €545 | €494 | -€50 | -9.2% |
| Suppliers | 440/4 | €545 | €494 | -€50 | -9.2% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €52 | €7,000 | +€6,948 | +13,450% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,163 | €17,112 | +€7,949 | +86.8% |
| Other operating charges | 640/8 | €14,890 | €712 | -€14,178 | -95.2% |
| Gross operating margin | 9900 | €39,035 | €9,995 | -€29,040 | -74.4% |
| Operating profit (loss) | 9901 | €14,983 | -€7,829 | -€22,812 | |
| Financial income | 75/76B | - | €146 | +€146 | |
| Recurring financial income | 75 | - | €146 | +€146 | |
| Financial charges | 65/66B | €493 | €72 | -€421 | -85.4% |
| Recurring financial charges | 65 | €493 | €72 | -€421 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €14,490 | -€7,755 | -€22,245 | |
| Income taxes | 67/77 | €111 | - | -€111 | |
| Profit (loss) for the period | 9904 | €14,379 | -€7,755 | -€22,135 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,379 | -€7,755 | -€22,135 |
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 13 October 2026 via checked.be.