SASKINIM: what changed
Two fiscal 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.
SASKINIM
Largest movements
- Tangible fixed assets +€38,622
up €38,622 (+102.9%), from €37,525 to €76,147
of which Other tangible fixed assets: +€35,179
- Cash +€24,919
up €24,919 (+515.4%), from €4,835 to €29,754
mainly Trade debts (+€41,392) and Deferred charges and accrued income (+€24,564)
- Deferred charges and accrued income -€24,564
down €24,564 (-76.7%), from €32,025 to €7,461
- Stocks and contracts +€8,482
up €8,482 (+11.1%), from €76,450 to €84,932
- Trade debts +€41,392
new in 2025: €41,392
- Debts after one year +€7,555
up €7,555 (+3.4%), from €224,573 to €232,128
- Profit (loss) carried forward +€7,363
up €7,363 (+5.1%), from -€145,607 to -€138,244
- Current portion of long-term debt -€4,503
no longer reported in 2025 (was €4,503)
- Tax, wage and social debts -€3,578
down €3,578 (-17.6%), from €20,320 to €16,742
of which Remuneration and social security: -€4,552
- Gross operating margin +€73,953
up €73,953, from -€1,685 to €72,268
- Staff costs +€26,350
up €26,350 (+161.6%), from €16,307 to €42,657
- Depreciation +€3,948
up €3,948 (+34.9%), from €11,307 to €15,255
- Other operating charges +€3,375
up €3,375 (+101.9%), from €3,312 to €6,687
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 | €157,700 | €203,969 | +€46,269 | +29.3% |
| Fixed assets | 21/28 | €38,152 | €76,774 | +€38,622 | +101.2% |
| Tangible fixed assets | 22/27 | €37,525 | €76,147 | +€38,622 | +102.9% |
| Plant, machinery and equipment | 23 | €8,966 | €16,403 | +€7,437 | +82.9% |
| Furniture and vehicles | 24 | €5,729 | €1,735 | -€3,994 | -69.7% |
| Other tangible fixed assets | 26 | €22,830 | €58,009 | +€35,179 | +154.1% |
| Financial fixed assets | 28 | €627 | €627 | = | 0.0% |
| Current assets | 29/58 | €119,548 | €127,195 | +€7,647 | +6.4% |
| Stocks and contracts in progress | 3 | €76,450 | €84,932 | +€8,482 | +11.1% |
| Stocks | 30/36 | €76,450 | €84,932 | +€8,482 | +11.1% |
| Amounts receivable within one year | 40/41 | €6,238 | €5,048 | -€1,190 | -19.1% |
| Trade receivables | 40 | €6,229 | €3,606 | -€2,623 | -42.1% |
| Other amounts receivable | 41 | €9 | €1,442 | +€1,433 | +15922.2% |
| Cash at bank and in hand | 54/58 | €4,835 | €29,754 | +€24,919 | +515.4% |
| Deferred charges and accrued income | 490/1 | €32,025 | €7,461 | -€24,564 | -76.7% |
| Total equity and liabilities | 10/49 | €157,700 | €203,969 | +€46,269 | +29.3% |
| Equity | 10/15 | -€105,656 | -€98,293 | +€7,363 | +7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,359 | €21,359 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,500 | €19,500 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,607 | -€138,244 | +€7,363 | +5.1% |
| Amounts payable | 17/49 | €263,356 | €302,262 | +€38,906 | +14.8% |
| Amounts payable after more than one year | 17 | €224,573 | €232,128 | +€7,555 | +3.4% |
| Other amounts payable | 178/9 | €224,573 | €232,128 | +€7,555 | +3.4% |
| Amounts payable within one year | 42/48 | €24,823 | €58,134 | +€33,311 | +134.2% |
| Current portion of amounts payable after more than one year | 42 | €4,503 | - | -€4,503 | |
| Trade debts | 44 | - | €41,392 | +€41,392 | |
| Suppliers | 440/4 | - | €41,392 | +€41,392 | |
| Taxes, remuneration and social security | 45 | €20,320 | €16,742 | -€3,578 | -17.6% |
| Taxes | 450/3 | €2,276 | €3,250 | +€974 | +42.8% |
| Remuneration and social security | 454/9 | €18,044 | €13,492 | -€4,552 | -25.2% |
| Accrued charges and deferred income | 492/3 | €13,960 | €12,000 | -€1,960 | -14.0% |
| Remuneration, social security and pensions | 62 | €16,307 | €42,657 | +€26,350 | +161.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,307 | €15,255 | +€3,948 | +34.9% |
| Other operating charges | 640/8 | €3,312 | €6,687 | +€3,375 | +101.9% |
| Gross operating margin | 9900 | -€1,685 | €72,268 | +€73,953 | |
| Operating profit (loss) | 9901 | -€32,611 | €7,669 | +€40,280 | |
| Financial income | 75/76B | €189 | €3 | -€186 | -98.4% |
| Recurring financial income | 75 | €189 | €3 | -€186 | -98.4% |
| Financial charges | 65/66B | €981 | €309 | -€672 | -68.5% |
| Recurring financial charges | 65 | €729 | €309 | -€420 | -57.6% |
| Non-recurring financial charges | 66B | €252 | - | -€252 | |
| Profit (loss) for the period before taxes | 9903 | -€33,403 | €7,363 | +€40,766 | |
| Profit (loss) for the period | 9904 | -€33,403 | €7,363 | +€40,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,403 | €7,363 | +€40,766 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.