Sasja-Igor: 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.
Sasja-Igor
Largest movements
- Tangible fixed assets -€16,800
down €16,800 (-100%), from €16,800 to €0
- Receivables within one year -€6,162
down €6,162 (-14.0%), from €43,921 to €37,758
of which Other amounts receivable: -€11,618
- Deferred charges and accrued income -€1,669
down €1,669 (-91.9%), from €1,816 to €147
- Other debts -€21,346
down €21,346 (-40.3%), from €52,909 to €31,563
- Tax, wage and social debts -€6,944
down €6,944 (-49.5%), from €14,029 to €7,085
of which Remuneration and social security: -€5,691
- Current portion of long-term debt +€2,917
up €2,917, from €0 to €2,917
- Gross operating margin +€25,374
up €25,374 (+192%), from €13,214 to €38,588
- Financial charges +€16,039
up €16,039 (+4,595%), from €349 to €16,388
- Depreciation -€6,825
down €6,825 (-74.8%), from €9,125 to €2,300
- Taxes +€3,296
up €3,296 (+306%), from €1,076 to €4,372
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 | €67,427 | €42,672 | -€24,755 | -36.7% |
| Fixed assets | 21/28 | €16,800 | €0 | -€16,800 | -100% |
| Tangible fixed assets | 22/27 | €16,800 | €0 | -€16,800 | -100% |
| Furniture and vehicles | 24 | €16,800 | €0 | -€16,800 | -100% |
| Current assets | 29/58 | €50,626 | €42,672 | -€7,955 | -15.7% |
| Amounts receivable within one year | 40/41 | €43,921 | €37,758 | -€6,162 | -14.0% |
| Trade receivables | 40 | €11,484 | €16,940 | +€5,456 | +47.5% |
| Other amounts receivable | 41 | €32,436 | €20,818 | -€11,618 | -35.8% |
| Cash at bank and in hand | 54/58 | €4,890 | €4,766 | -€124 | -2.5% |
| Deferred charges and accrued income | 490/1 | €1,816 | €147 | -€1,669 | -91.9% |
| Total equity and liabilities | 10/49 | €67,427 | €42,672 | -€24,755 | -36.7% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,327 | €42,572 | -€24,755 | -36.8% |
| Amounts payable within one year | 42/48 | €67,327 | €42,572 | -€24,755 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €2,917 | +€2,917 | |
| Trade debts | 44 | €389 | €1,007 | +€618 | +159% |
| Suppliers | 440/4 | €389 | €1,007 | +€618 | +159% |
| Taxes, remuneration and social security | 45 | €14,029 | €7,085 | -€6,944 | -49.5% |
| Taxes | 450/3 | €6,086 | €4,833 | -€1,253 | -20.6% |
| Remuneration and social security | 454/9 | €7,943 | €2,252 | -€5,691 | -71.6% |
| Other amounts payable | 47/48 | €52,909 | €31,563 | -€21,346 | -40.3% |
| Non-recurring operating income | 76A | - | €7,500 | +€7,500 | |
| Remuneration, social security and pensions | 62 | €40 | €0 | -€40 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,125 | €2,300 | -€6,825 | -74.8% |
| Other operating charges | 640/8 | €166 | €37 | -€129 | -77.7% |
| Gross operating margin | 9900 | €13,214 | €38,588 | +€25,374 | +192% |
| Operating profit (loss) | 9901 | €3,883 | €36,251 | +€32,368 | +834% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €349 | €16,388 | +€16,039 | +4,595% |
| Recurring financial charges | 65 | €349 | €16,388 | +€16,039 | +4,595% |
| Profit (loss) for the period before taxes | 9903 | €3,534 | €19,863 | +€16,329 | +462% |
| Income taxes | 67/77 | €1,076 | €4,372 | +€3,296 | +306% |
| Profit (loss) for the period | 9904 | €2,458 | €15,491 | +€13,034 | +530% |
| Profit (loss) for the period to be appropriated | 9905 | €2,458 | €15,491 | +€13,034 | +530% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.