SARUNI: 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.
SARUNI
Largest movements
- Cash +€30,387
up €30,387 (+31.6%), from €96,194 to €126,581
mainly Other debts (+€27,578) and Net result for the year (+€14,090)
- Receivables within one year -€6,532
down €6,532 (-51.5%), from €12,683 to €6,150
of which Trade receivables: -€10,721
- Other debts +€27,578
up €27,578 (+198%), from €13,906 to €41,483
- Reserves +€14,090
up €14,090 (+17.5%), from €80,660 to €94,751
- Advances received -€12,864
no longer reported in 2025 (was €12,864)
- Tax, wage and social debts -€5,551
down €5,551 (-31.7%), from €17,506 to €11,955
- Gross operating margin -€21,195
down €21,195 (-49.6%), from €42,697 to €21,502
- Taxes -€4,358
down €4,358 (-53.4%), from €8,157 to €3,798
- Depreciation +€1,272
up €1,272 (+72.3%), from €1,759 to €3,031
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 | €130,816 | €153,370 | +€22,553 | +17.2% |
| Fixed assets | 21/28 | €21,940 | €20,638 | -€1,302 | -5.9% |
| Tangible fixed assets | 22/27 | €21,940 | €20,638 | -€1,302 | -5.9% |
| Plant, machinery and equipment | 23 | €4,832 | €5,337 | +€505 | +10.5% |
| Other tangible fixed assets | 26 | €17,108 | €15,301 | -€1,807 | -10.6% |
| Current assets | 29/58 | €108,877 | €132,732 | +€23,855 | +21.9% |
| Amounts receivable within one year | 40/41 | €12,683 | €6,150 | -€6,532 | -51.5% |
| Trade receivables | 40 | €10,721 | - | -€10,721 | |
| Other amounts receivable | 41 | €1,962 | €6,150 | +€4,189 | +213% |
| Cash at bank and in hand | 54/58 | €96,194 | €126,581 | +€30,387 | +31.6% |
| Total equity and liabilities | 10/49 | €130,816 | €153,370 | +€22,553 | +17.2% |
| Equity | 10/15 | €81,660 | €95,751 | +€14,090 | +17.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €80,660 | €94,751 | +€14,090 | +17.5% |
| Distributable reserves | 133 | €80,660 | €94,751 | +€14,090 | +17.5% |
| Amounts payable | 17/49 | €49,156 | €57,619 | +€8,463 | +17.2% |
| Amounts payable within one year | 42/48 | €47,956 | €57,619 | +€9,663 | +20.1% |
| Trade debts | 44 | €3,681 | €4,180 | +€500 | +13.6% |
| Suppliers | 440/4 | €3,681 | €4,180 | +€500 | +13.6% |
| Advances received on contracts in progress | 46 | €12,864 | - | -€12,864 | |
| Taxes, remuneration and social security | 45 | €17,506 | €11,955 | -€5,551 | -31.7% |
| Taxes | 450/3 | €17,506 | €11,955 | -€5,551 | -31.7% |
| Other amounts payable | 47/48 | €13,906 | €41,483 | +€27,578 | +198% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,759 | €3,031 | +€1,272 | +72.3% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Non-recurring operating charges | 66A | - | €76 | +€76 | |
| Gross operating margin | 9900 | €42,697 | €21,502 | -€21,195 | -49.6% |
| Operating profit (loss) | 9901 | €40,938 | €18,008 | -€22,930 | -56.0% |
| Financial charges | 65/66B | €154 | €119 | -€35 | -22.6% |
| Recurring financial charges | 65 | €154 | €119 | -€35 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €40,784 | €17,889 | -€22,895 | -56.1% |
| Income taxes | 67/77 | €8,157 | €3,798 | -€4,358 | -53.4% |
| Profit (loss) for the period | 9904 | €32,627 | €14,090 | -€18,537 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,627 | €14,090 | -€18,537 | -56.8% |
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 25 October 2026 via checked.be.