SARYA: 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.
SARYA
Largest movements
- Stocks and contracts -€45,020
down €45,020 (-56.4%), from €79,780 to €34,760
- Receivables within one year -€8,261
down €8,261 (-10.4%), from €79,407 to €71,146
of which Trade receivables: -€8,643
- Cash -€3,258
down €3,258 (-10.1%), from €32,248 to €28,989
mainly Contributions, distributions and other (-€71,948) and Trade debts (-€12,563)
- Profit (loss) carried forward -€66,865
no longer reported in 2025 (was €66,865)
- Other debts +€20,209
up €20,209 (+30.8%), from €65,514 to €85,723
- Trade debts -€12,563
down €12,563 (-28.2%), from €44,621 to €32,058
- Staff costs +€51,803
up €51,803 (+101.7%), from €50,942 to €102,745
- Gross operating margin +€43,628
up €43,628 (+42.2%), from €103,330 to €146,959
- Other operating charges -€7,021
down €7,021 (-17.1%), from €41,112 to €34,092
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.
Cash bridge derived
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 | €195,204 | €136,353 | -€58,850 | -30.1% |
| Fixed assets | 21/28 | €3,022 | €1,458 | -€1,564 | -51.8% |
| Tangible fixed assets | 22/27 | €2,085 | €521 | -€1,564 | -75.0% |
| Plant, machinery and equipment | 23 | €2,085 | €521 | -€1,564 | -75.0% |
| Financial fixed assets | 28 | €937 | €937 | = | 0.0% |
| Current assets | 29/58 | €192,182 | €134,895 | -€57,286 | -29.8% |
| Stocks and contracts in progress | 3 | €79,780 | €34,760 | -€45,020 | -56.4% |
| Stocks | 30/36 | €79,780 | €34,760 | -€45,020 | -56.4% |
| Amounts receivable within one year | 40/41 | €79,407 | €71,146 | -€8,261 | -10.4% |
| Trade receivables | 40 | €13,501 | €4,859 | -€8,643 | -64.0% |
| Other amounts receivable | 41 | €65,905 | €66,287 | +€382 | +0.6% |
| Cash at bank and in hand | 54/58 | €32,248 | €28,989 | -€3,258 | -10.1% |
| Deferred charges and accrued income | 490/1 | €747 | - | -€747 | |
| Total equity and liabilities | 10/49 | €195,204 | €136,353 | -€58,850 | -30.1% |
| Equity | 10/15 | €67,065 | €200 | -€66,865 | -99.7% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,865 | - | -€66,865 | |
| Amounts payable | 17/49 | €128,139 | €136,153 | +€8,015 | +6.3% |
| Amounts payable within one year | 42/48 | €126,594 | €136,153 | +€9,559 | +7.6% |
| Trade debts | 44 | €44,621 | €32,058 | -€12,563 | -28.2% |
| Suppliers | 440/4 | €44,621 | €32,058 | -€12,563 | -28.2% |
| Taxes, remuneration and social security | 45 | €16,459 | €18,373 | +€1,914 | +11.6% |
| Taxes | 450/3 | €6,638 | €4,333 | -€2,305 | -34.7% |
| Remuneration and social security | 454/9 | €9,821 | €14,039 | +€4,219 | +43.0% |
| Other amounts payable | 47/48 | €65,514 | €85,723 | +€20,209 | +30.8% |
| Accrued charges and deferred income | 492/3 | €1,545 | - | -€1,545 | |
| Remuneration, social security and pensions | 62 | €50,942 | €102,745 | +€51,803 | +101.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,965 | €1,564 | -€401 | -20.4% |
| Other operating charges | 640/8 | €41,112 | €34,092 | -€7,021 | -17.1% |
| Gross operating margin | 9900 | €103,330 | €146,959 | +€43,628 | +42.2% |
| Operating profit (loss) | 9901 | €9,311 | €8,559 | -€752 | -8.1% |
| Financial income | 75/76B | €50 | €109 | +€60 | +120.2% |
| Recurring financial income | 75 | €50 | €109 | +€60 | +120.2% |
| Financial charges | 65/66B | €1,497 | €1,177 | -€320 | -21.4% |
| Recurring financial charges | 65 | €1,497 | €1,177 | -€320 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €7,863 | €7,491 | -€373 | -4.7% |
| Income taxes | 67/77 | €2,550 | €2,408 | -€142 | -5.6% |
| Profit (loss) for the period | 9904 | €5,313 | €5,083 | -€230 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,313 | €5,083 | -€230 | -4.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.