SAS Consulting: 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 Consulting
Largest movements
- Receivables within one year -€19,463
down €19,463 (-77.5%), from €25,107 to €5,644
of which Trade receivables: -€22,259
- Tangible fixed assets +€19,169
up €19,169 (+42.1%), from €45,512 to €64,680
of which Land and buildings: +€31,583
- Cash +€10,282
up €10,282 (+16.1%), from €63,927 to €74,209
mainly Net result for the year (+€45,634) and Receivables within one year (+€19,463)
- Reserves +€44,034
up €44,034 (+53.3%), from €82,684 to €126,718
- Debts after one year -€18,773
no longer reported in 2025 (was €18,773)
- Current portion of long-term debt -€9,686
no longer reported in 2025 (was €9,686)
- Tax, wage and social debts -€8,322
down €8,322 (-49.1%), from €16,945 to €8,623
of which Taxes: -€8,335
- Other debts +€2,548
up €2,548 (+35.5%), from €7,180 to €9,728
- Gross operating margin +€10,106
up €10,106 (+16.2%), from €62,519 to €72,626
- Depreciation +€1,861
up €1,861 (+15.7%), from €11,862 to €13,723
- Taxes +€1,289
up €1,289 (+12.8%), from €10,063 to €11,352
- Financial charges -€798
down €798 (-49.9%), from €1,598 to €800
- Other operating charges +€774
up €774 (+220.7%), from €351 to €1,125
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 | €135,947 | €145,169 | +€9,222 | +6.8% |
| Fixed assets | 21/28 | €45,512 | €64,680 | +€19,169 | +42.1% |
| Tangible fixed assets | 22/27 | €45,512 | €64,680 | +€19,169 | +42.1% |
| Land and buildings | 22 | €3,294 | €34,877 | +€31,583 | +959.0% |
| Plant, machinery and equipment | 23 | €9,402 | €7,094 | -€2,308 | -24.5% |
| Furniture and vehicles | 24 | €32,816 | €22,709 | -€10,107 | -30.8% |
| Current assets | 29/58 | €90,436 | €80,489 | -€9,947 | -11.0% |
| Amounts receivable within one year | 40/41 | €25,107 | €5,644 | -€19,463 | -77.5% |
| Trade receivables | 40 | €22,259 | - | -€22,259 | |
| Other amounts receivable | 41 | €2,848 | €5,644 | +€2,796 | +98.2% |
| Cash at bank and in hand | 54/58 | €63,927 | €74,209 | +€10,282 | +16.1% |
| Deferred charges and accrued income | 490/1 | €1,401 | €636 | -€765 | -54.6% |
| Total equity and liabilities | 10/49 | €135,947 | €145,169 | +€9,222 | +6.8% |
| Equity | 10/15 | €82,784 | €126,818 | +€44,034 | +53.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €82,684 | €126,718 | +€44,034 | +53.3% |
| Distributable reserves | 133 | €82,684 | €126,718 | +€44,034 | +53.3% |
| Amounts payable | 17/49 | €53,163 | €18,351 | -€34,812 | -65.5% |
| Amounts payable after more than one year | 17 | €18,773 | - | -€18,773 | |
| Financial debts | 170/4 | €18,773 | - | -€18,773 | |
| Amounts payable within one year | 42/48 | €34,390 | €18,351 | -€16,040 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €9,686 | - | -€9,686 | |
| Trade debts | 44 | €579 | - | -€579 | |
| Suppliers | 440/4 | €579 | - | -€579 | |
| Taxes, remuneration and social security | 45 | €16,945 | €8,623 | -€8,322 | -49.1% |
| Taxes | 450/3 | €15,150 | €6,816 | -€8,335 | -55.0% |
| Remuneration and social security | 454/9 | €1,794 | €1,807 | +€13 | +0.7% |
| Other amounts payable | 47/48 | €7,180 | €9,728 | +€2,548 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,862 | €13,723 | +€1,861 | +15.7% |
| Other operating charges | 640/8 | €351 | €1,125 | +€774 | +220.7% |
| Gross operating margin | 9900 | €62,519 | €72,626 | +€10,106 | +16.2% |
| Operating profit (loss) | 9901 | €50,307 | €57,778 | +€7,471 | +14.9% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,598 | €800 | -€798 | -49.9% |
| Recurring financial charges | 65 | €1,598 | €800 | -€798 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €48,708 | €56,986 | +€8,277 | +17.0% |
| Income taxes | 67/77 | €10,063 | €11,352 | +€1,289 | +12.8% |
| Profit (loss) for the period | 9904 | €38,646 | €45,634 | +€6,988 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,646 | €45,634 | +€6,988 | +18.1% |
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 10 October 2026 via checked.be.