SARUBO: 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.
SARUBO
Largest movements
- Receivables within one year +€17,288
up €17,288 (+6.6%), from €263,638 to €280,927
of which Other amounts receivable: +€17,288
- Cash -€6,122
down €6,122 (-96.1%), from €6,370 to €249
mainly Receivables within one year (-€17,288) and Short-term financial debts (-€2,933)
- Stocks and contracts -€4,651
down €4,651 (-9.8%), from €47,279 to €42,628
- Trade debts +€9,688
up €9,688 (+710.3%), from €1,364 to €11,052
- Gross operating margin -€4,461
down €4,461, from €1,084 to -€3,377
- Taxes -€1,121
down €1,121 (-79.1%), from €1,416 to €296
- Financial charges -€341
down €341 (-85.8%), from €398 to €57
- Financial income -€91
down €91 (-1.9%), from €4,736 to €4,644
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 | €322,023 | €328,448 | +€6,424 | +2.0% |
| Current assets | 29/58 | €322,023 | €328,448 | +€6,424 | +2.0% |
| Stocks and contracts in progress | 3 | €47,279 | €42,628 | -€4,651 | -9.8% |
| Stocks | 30/36 | €47,279 | €42,628 | -€4,651 | -9.8% |
| Amounts receivable within one year | 40/41 | €263,638 | €280,927 | +€17,288 | +6.6% |
| Trade receivables | 40 | €29,434 | €29,434 | = | 0.0% |
| Other amounts receivable | 41 | €234,204 | €251,493 | +€17,288 | +7.4% |
| Cash at bank and in hand | 54/58 | €6,370 | €249 | -€6,122 | -96.1% |
| Deferred charges and accrued income | 490/1 | €4,736 | €4,644 | -€91 | -1.9% |
| Total equity and liabilities | 10/49 | €322,023 | €328,448 | +€6,424 | +2.0% |
| Equity | 10/15 | €316,311 | €317,100 | +€789 | +0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €254,311 | €255,100 | +€789 | +0.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,620 | €25,620 | = | 0.0% |
| Distributable reserves | 133 | €222,491 | €223,280 | +€789 | +0.4% |
| Amounts payable | 17/49 | €5,713 | €11,348 | +€5,635 | +98.6% |
| Amounts payable within one year | 42/48 | €5,713 | €11,348 | +€5,635 | +98.6% |
| Financial debts | 43 | €2,933 | - | -€2,933 | |
| Credit institutions | 430/8 | €2,933 | - | -€2,933 | |
| Trade debts | 44 | €1,364 | €11,052 | +€9,688 | +710.3% |
| Suppliers | 440/4 | €1,364 | €11,052 | +€9,688 | +710.3% |
| Taxes, remuneration and social security | 45 | €1,416 | €296 | -€1,121 | -79.1% |
| Taxes | 450/3 | €1,416 | €296 | -€1,121 | -79.1% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €1,084 | -€3,377 | -€4,461 | |
| Operating profit (loss) | 9901 | €969 | -€3,503 | -€4,472 | |
| Financial income | 75/76B | €4,736 | €4,644 | -€91 | -1.9% |
| Recurring financial income | 75 | €4,736 | €4,644 | -€91 | -1.9% |
| Financial charges | 65/66B | €398 | €57 | -€341 | -85.8% |
| Recurring financial charges | 65 | €398 | €57 | -€341 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | €5,307 | €1,085 | -€4,222 | -79.6% |
| Income taxes | 67/77 | €1,416 | €296 | -€1,121 | -79.1% |
| Profit (loss) for the period | 9904 | €3,890 | €789 | -€3,101 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,890 | €789 | -€3,101 | -79.7% |
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 2 October 2026 via checked.be.