Sas Consultancy: 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.
Sas Consultancy
Largest movements
- Receivables within one year -€47,216
down €47,216 (-66.2%), from €71,299 to €24,083
of which Other amounts receivable: -€71,299
- Cash -€20,289
down €20,289 (-89.7%), from €22,616 to €2,327
mainly Contributions, distributions and other (-€50,000) and Debts after one year (-€23,838)
- Debts after one year -€23,838
down €23,838 (-43.9%), from €54,344 to €30,505
- Current portion of long-term debt -€21,134
down €21,134 (-47.0%), from €44,973 to €23,838
- Tax, wage and social debts -€14,802
down €14,802 (-51.3%), from €28,832 to €14,030
of which Taxes: -€14,652
- Other debts -€6,126
down €6,126 (-61.9%), from €9,900 to €3,773
- Financial income -€15,430
down €15,430 (-84.9%), from €18,181 to €2,751
of which Financial income: -€12,155
- Financial charges +€1,060
up €1,060 (+52.9%), from €2,001 to €3,061
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 | €312,328 | €246,314 | -€66,014 | -21.1% |
| Fixed assets | 21/28 | €218,413 | €219,904 | +€1,491 | +0.7% |
| Tangible fixed assets | 22/27 | - | €1,491 | +€1,491 | |
| Furniture and vehicles | 24 | - | €1,491 | +€1,491 | |
| Financial fixed assets | 28 | €218,413 | €218,413 | = | 0.0% |
| Current assets | 29/58 | €93,915 | €26,410 | -€67,505 | -71.9% |
| Amounts receivable within one year | 40/41 | €71,299 | €24,083 | -€47,216 | -66.2% |
| Trade receivables | 40 | - | €24,083 | +€24,083 | |
| Other amounts receivable | 41 | €71,299 | - | -€71,299 | |
| Cash at bank and in hand | 54/58 | €22,616 | €2,327 | -€20,289 | -89.7% |
| Total equity and liabilities | 10/49 | €312,328 | €246,314 | -€66,014 | -21.1% |
| Equity | 10/15 | €169,896 | €170,476 | +€580 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €149,896 | €150,476 | +€580 | +0.4% |
| Distributable reserves | 133 | €149,896 | €150,476 | +€580 | +0.4% |
| Amounts payable | 17/49 | €142,432 | €75,838 | -€66,594 | -46.8% |
| Amounts payable after more than one year | 17 | €54,344 | €30,505 | -€23,838 | -43.9% |
| Financial debts | 170/4 | €54,344 | €30,505 | -€23,838 | -43.9% |
| Amounts payable within one year | 42/48 | €88,088 | €45,332 | -€42,756 | -48.5% |
| Current portion of amounts payable after more than one year | 42 | €44,973 | €23,838 | -€21,134 | -47.0% |
| Trade debts | 44 | €4,384 | €3,691 | -€693 | -15.8% |
| Suppliers | 440/4 | €4,384 | €3,691 | -€693 | -15.8% |
| Taxes, remuneration and social security | 45 | €28,832 | €14,030 | -€14,802 | -51.3% |
| Taxes | 450/3 | €26,182 | €11,530 | -€14,652 | -56.0% |
| Remuneration and social security | 454/9 | €2,650 | €2,500 | -€150 | -5.7% |
| Other amounts payable | 47/48 | €9,900 | €3,773 | -€6,126 | -61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €531 | €135 | -€396 | -74.5% |
| Other operating charges | 640/8 | €564 | €520 | -€44 | -7.8% |
| Gross operating margin | 9900 | €71,867 | €71,677 | -€190 | -0.3% |
| Operating profit (loss) | 9901 | €70,773 | €71,022 | +€249 | +0.4% |
| Financial income | 75/76B | €18,181 | €2,751 | -€15,430 | -84.9% |
| Recurring financial income | 75 | €14,905 | €2,751 | -€12,155 | -81.5% |
| Non-recurring financial income | 76B | €3,276 | - | -€3,276 | |
| Financial charges | 65/66B | €2,001 | €3,061 | +€1,060 | +52.9% |
| Recurring financial charges | 65 | €2,001 | €3,061 | +€1,060 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €86,952 | €70,712 | -€16,241 | -18.7% |
| Income taxes | 67/77 | €20,017 | €20,131 | +€114 | +0.6% |
| Profit (loss) for the period | 9904 | €66,935 | €50,580 | -€16,355 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,935 | €50,580 | -€16,355 | -24.4% |
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 18 October 2026 via checked.be.