SASKIA DE GROOT: 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.
SASKIA DE GROOT
Largest movements
- Cash +€31,429
up €31,429 (+370%), from €8,486 to €39,915
mainly Net result for the year (+€27,600) and Tax, wage and social debts (+€10,813)
- Receivables within one year -€4,981
down €4,981 (-26.4%), from €18,876 to €13,895
- Tangible fixed assets +€3,218
up €3,218 (+875%), from €368 to €3,586
- Profit (loss) carried forward +€27,600
up €27,600 (+628%), from €4,394 to €31,995
- Tax, wage and social debts +€10,813
up €10,813 (+175%), from €6,164 to €16,977
of which Taxes: +€10,813
- Other debts -€6,596
down €6,596 (-55.4%), from €11,900 to €5,304
- Trade debts -€3,899
down €3,899 (-100%), from €3,899 to €0
- Accrued charges and deferred income +€1,791
up €1,791 (+323%), from €554 to €2,345
- Gross operating margin +€33,557
up €33,557 (+965%), from €3,478 to €37,035
- Taxes +€6,711
up €6,711 (+546%), from €1,230 to €7,940
- Depreciation +€393
up €393 (+134%), from €293 to €685
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 | €27,911 | €57,621 | +€29,709 | +106% |
| Fixed assets | 21/28 | €368 | €3,586 | +€3,218 | +875% |
| Tangible fixed assets | 22/27 | €368 | €3,586 | +€3,218 | +875% |
| Furniture and vehicles | 24 | €368 | €3,586 | +€3,218 | +875% |
| Current assets | 29/58 | €27,543 | €54,035 | +€26,491 | +96.2% |
| Amounts receivable within one year | 40/41 | €18,876 | €13,895 | -€4,981 | -26.4% |
| Trade receivables | 40 | €18,876 | €13,895 | -€4,981 | -26.4% |
| Cash at bank and in hand | 54/58 | €8,486 | €39,915 | +€31,429 | +370% |
| Deferred charges and accrued income | 490/1 | €181 | €225 | +€44 | +24.2% |
| Total equity and liabilities | 10/49 | €27,911 | €57,621 | +€29,709 | +106% |
| Equity | 10/15 | €5,394 | €32,995 | +€27,600 | +512% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,394 | €31,995 | +€27,600 | +628% |
| Amounts payable | 17/49 | €22,517 | €24,626 | +€2,109 | +9.4% |
| Amounts payable within one year | 42/48 | €21,963 | €22,281 | +€318 | +1.4% |
| Trade debts | 44 | €3,899 | €0 | -€3,899 | -100% |
| Suppliers | 440/4 | €3,899 | €0 | -€3,899 | -100% |
| Taxes, remuneration and social security | 45 | €6,164 | €16,977 | +€10,813 | +175% |
| Taxes | 450/3 | €6,164 | €16,977 | +€10,813 | +175% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,900 | €5,304 | -€6,596 | -55.4% |
| Accrued charges and deferred income | 492/3 | €554 | €2,345 | +€1,791 | +323% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €685 | +€393 | +134% |
| Other operating charges | 640/8 | €399 | €710 | +€310 | +77.7% |
| Gross operating margin | 9900 | €3,478 | €37,035 | +€33,557 | +965% |
| Operating profit (loss) | 9901 | €2,786 | €35,640 | +€32,854 | +1,179% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €101 | €100 | -€2 | -1.7% |
| Recurring financial charges | 65 | €101 | €100 | -€2 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €2,684 | €35,541 | +€32,856 | +1,224% |
| Income taxes | 67/77 | €1,230 | €7,940 | +€6,711 | +546% |
| Profit (loss) for the period | 9904 | €1,455 | €27,600 | +€26,146 | +1,797% |
| Profit (loss) for the period to be appropriated | 9905 | €1,455 | €27,600 | +€26,146 | +1,797% |
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 16 October 2026 via checked.be.