SAS Services: 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 Services
Largest movements
- Deferred charges and accrued income -€2,980
no longer reported in 2025 (was €2,980)
- Receivables within one year +€2,750
up €2,750 (+16.7%), from €16,445 to €19,195
of which Other amounts receivable: +€3,356
- Cash -€2,632
down €2,632 (-10.2%), from €25,718 to €23,086
mainly Investment in fixed assets (net) (-€2,957) and Receivables within one year (-€2,750)
- Tangible fixed assets +€1,264
up €1,264 (+30.4%), from €4,152 to €5,416
- Trade debts -€2,364
down €2,364 (-57.0%), from €4,150 to €1,786
- Profit (loss) carried forward +€1,057
up €1,057 (+2.9%), from €36,821 to €37,879
- Gross operating margin -€6,078
down €6,078 (-48.8%), from €12,449 to €6,372
- Depreciation -€2,190
down €2,190 (-56.4%), from €3,883 to €1,693
- Other operating charges +€407
up €407 (+38.5%), from €1,058 to €1,465
- Financial charges -€233
down €233 (-46.3%), from €503 to €270
- Taxes -€184
down €184 (-8.9%), from €2,071 to €1,886
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 | €49,295 | €47,697 | -€1,599 | -3.2% |
| Fixed assets | 21/28 | €4,152 | €5,416 | +€1,264 | +30.4% |
| Tangible fixed assets | 22/27 | €4,152 | €5,416 | +€1,264 | +30.4% |
| Furniture and vehicles | 24 | €4,152 | €5,416 | +€1,264 | +30.4% |
| Current assets | 29/58 | €45,143 | €42,281 | -€2,862 | -6.3% |
| Amounts receivable within one year | 40/41 | €16,445 | €19,195 | +€2,750 | +16.7% |
| Trade receivables | 40 | €16,284 | €15,677 | -€607 | -3.7% |
| Other amounts receivable | 41 | €161 | €3,518 | +€3,356 | +2078.7% |
| Cash at bank and in hand | 54/58 | €25,718 | €23,086 | -€2,632 | -10.2% |
| Deferred charges and accrued income | 490/1 | €2,980 | - | -€2,980 | |
| Total equity and liabilities | 10/49 | €49,295 | €47,697 | -€1,599 | -3.2% |
| Equity | 10/15 | €36,821 | €37,879 | +€1,057 | +2.9% |
| Profit (loss) carried forward | 14 | €36,821 | €37,879 | +€1,057 | +2.9% |
| Amounts payable | 17/49 | €12,474 | €9,818 | -€2,656 | -21.3% |
| Amounts payable within one year | 42/48 | €12,474 | €9,818 | -€2,656 | -21.3% |
| Trade debts | 44 | €4,150 | €1,786 | -€2,364 | -57.0% |
| Suppliers | 440/4 | €4,150 | €1,786 | -€2,364 | -57.0% |
| Taxes, remuneration and social security | 45 | €900 | €1,050 | +€150 | +16.7% |
| Taxes | 450/3 | €900 | €1,050 | +€150 | +16.7% |
| Other amounts payable | 47/48 | €7,424 | €6,982 | -€442 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,883 | €1,693 | -€2,190 | -56.4% |
| Other operating charges | 640/8 | €1,058 | €1,465 | +€407 | +38.5% |
| Gross operating margin | 9900 | €12,449 | €6,372 | -€6,078 | -48.8% |
| Operating profit (loss) | 9901 | €7,508 | €3,214 | -€4,295 | -57.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €503 | €270 | -€233 | -46.3% |
| Recurring financial charges | 65 | €503 | €270 | -€233 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €7,006 | €2,944 | -€4,062 | -58.0% |
| Income taxes | 67/77 | €2,071 | €1,886 | -€184 | -8.9% |
| Profit (loss) for the period | 9904 | €4,935 | €1,057 | -€3,878 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,935 | €1,057 | -€3,878 | -78.6% |
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 9 October 2026 via checked.be.