SASAN BUILD: 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.
SASAN BUILD
Largest movements
- Receivables within one year +€27,504
new in 2025: €27,504
of which Other amounts receivable: +€20,733
- Cash +€9,288
up €9,288 (+103%), from €8,997 to €18,285
mainly Net result for the year (+€33,419) and Trade debts (+€4,824)
- Profit (loss) carried forward +€33,419
up €33,419, from -€22,793 to €10,626
- Debts after one year -€6,490
down €6,490 (-76.4%), from €8,490 to €2,000
- Trade debts +€4,824
new in 2025: €4,824
- Tax, wage and social debts +€3,868
new in 2025: €3,868
- Other debts +€2,369
new in 2025: €2,369
- Gross operating margin +€40,885
up €40,885, from -€1,705 to €39,180
- Taxes +€3,868
new in 2025: €3,868
- Depreciation +€1,819
new in 2025: €1,819
- Purchases and services -€1,705
no longer reported in 2025 (was €1,705)
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 | €108,997 | €146,987 | +€37,990 | +34.9% |
| Fixed assets | 21/28 | - | €1,198 | +€1,198 | |
| Tangible fixed assets | 22/27 | - | €1,198 | +€1,198 | |
| Plant, machinery and equipment | 23 | - | €1,198 | +€1,198 | |
| Current assets | 29/58 | €108,997 | €145,789 | +€36,792 | +33.8% |
| Stocks and contracts in progress | 3 | €100,000 | €100,000 | = | 0.0% |
| Stocks | 30/36 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €27,504 | +€27,504 | |
| Trade receivables | 40 | - | €6,771 | +€6,771 | |
| Other amounts receivable | 41 | - | €20,733 | +€20,733 | |
| Cash at bank and in hand | 54/58 | €8,997 | €18,285 | +€9,288 | +103% |
| Total equity and liabilities | 10/49 | €108,997 | €146,987 | +€37,990 | +34.9% |
| Equity | 10/15 | €59,707 | €93,126 | +€33,419 | +56.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,793 | €10,626 | +€33,419 | |
| Provisions and deferred taxes | 16 | €40,800 | €40,800 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €40,800 | €40,800 | = | 0.0% |
| Environmental obligations | 163 | €40,800 | €40,800 | = | 0.0% |
| Amounts payable | 17/49 | €8,490 | €13,061 | +€4,571 | +53.8% |
| Amounts payable after more than one year | 17 | €8,490 | €2,000 | -€6,490 | -76.4% |
| Other amounts payable | 178/9 | €8,490 | €2,000 | -€6,490 | -76.4% |
| Amounts payable within one year | 42/48 | - | €11,061 | +€11,061 | |
| Trade debts | 44 | - | €4,824 | +€4,824 | |
| Suppliers | 440/4 | - | €4,824 | +€4,824 | |
| Taxes, remuneration and social security | 45 | - | €3,868 | +€3,868 | |
| Taxes | 450/3 | - | €3,868 | +€3,868 | |
| Other amounts payable | 47/48 | - | €2,369 | +€2,369 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,705 | - | -€1,705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,819 | +€1,819 | |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€1,705 | €39,180 | +€40,885 | |
| Operating profit (loss) | 9901 | -€1,755 | €37,362 | +€39,117 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €75 | €83 | +€7 | +9.5% |
| Recurring financial charges | 65 | €75 | €83 | +€7 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,830 | €37,287 | +€39,117 | |
| Income taxes | 67/77 | - | €3,868 | +€3,868 | |
| Profit (loss) for the period | 9904 | -€1,830 | €33,419 | +€35,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,830 | €33,419 | +€35,249 |
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 29 October 2026 via checked.be.