SASA PRO: 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.
SASA PRO
Largest movements
- Stocks and contracts -€30,000
down €30,000 (-66.7%), from €45,000 to €15,000
- Receivables within one year +€1,865
up €1,865 (+13.4%), from €13,955 to €15,820
of which Other amounts receivable: +€1,865
- Cash +€1,147
up €1,147 (+5.0%), from €22,805 to €23,953
mainly Current portion of long-term debt (+€35,155) and Stocks and contracts (+€30,000)
- Current portion of long-term debt +€35,155
new in 2024: €35,155
- Tax, wage and social debts -€29,092
no longer reported in 2024 (was €29,092)
of which Taxes: -€27,443
- Other debts -€21,005
no longer reported in 2024 (was €21,005)
- Trade debts -€13,369
no longer reported in 2024 (was €13,369)
- Profit (loss) carried forward +€1,323
up €1,323 (+40.2%), from €3,294 to €4,617
- Purchases and services +€15,467
new in 2024: €15,467
- Gross operating margin +€8,675
new in 2024: €8,675
- Staff costs +€6,168
new in 2024: €6,168
- Taxes +€441
new in 2024: €441
- Financial charges +€185
new in 2024: €185
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,760 | €54,772 | -€26,988 | -33.0% |
| Current assets | 29/58 | €81,760 | €54,772 | -€26,988 | -33.0% |
| Stocks and contracts in progress | 3 | €45,000 | €15,000 | -€30,000 | -66.7% |
| Stocks | 30/36 | €45,000 | €15,000 | -€30,000 | -66.7% |
| Amounts receivable within one year | 40/41 | €13,955 | €15,820 | +€1,865 | +13.4% |
| Trade receivables | 40 | €13,955 | €13,955 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,865 | +€1,865 | |
| Cash at bank and in hand | 54/58 | €22,805 | €23,953 | +€1,147 | +5.0% |
| Total equity and liabilities | 10/49 | €81,760 | €54,772 | -€26,988 | -33.0% |
| Equity | 10/15 | €18,294 | €19,617 | +€1,323 | +7.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,294 | €4,617 | +€1,323 | +40.2% |
| Amounts payable | 17/49 | €63,465 | €35,155 | -€28,311 | -44.6% |
| Amounts payable within one year | 42/48 | €63,465 | €35,155 | -€28,311 | -44.6% |
| Current portion of amounts payable after more than one year | 42 | - | €35,155 | +€35,155 | |
| Trade debts | 44 | €13,369 | - | -€13,369 | |
| Suppliers | 440/4 | €13,369 | - | -€13,369 | |
| Taxes, remuneration and social security | 45 | €29,092 | - | -€29,092 | |
| Taxes | 450/3 | €27,443 | - | -€27,443 | |
| Remuneration and social security | 454/9 | €1,649 | - | -€1,649 | |
| Other amounts payable | 47/48 | €21,005 | - | -€21,005 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €15,467 | +€15,467 | |
| Remuneration, social security and pensions | 62 | - | €6,168 | +€6,168 | |
| Non-recurring operating charges | 66A | - | €558 | +€558 | |
| Gross operating margin | 9900 | - | €8,675 | +€8,675 | |
| Operating profit (loss) | 9901 | - | €1,949 | +€1,949 | |
| Financial charges | 65/66B | - | €185 | +€185 | |
| Recurring financial charges | 65 | - | €185 | +€185 | |
| Profit (loss) for the period before taxes | 9903 | - | €1,764 | +€1,764 | |
| Income taxes | 67/77 | - | €441 | +€441 | |
| Profit (loss) for the period | 9904 | - | €1,323 | +€1,323 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €1,323 | +€1,323 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.