Sass-Architecten: 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.
Sass-Architecten
Largest movements
- Receivables within one year -€35,780
down €35,780 (-31.6%), from €113,361 to €77,581
of which Trade receivables: -€47,998
- Tangible fixed assets -€29,036
down €29,036 (-8.8%), from €331,721 to €302,686
of which Land and buildings: -€30,940
- Cash +€18,058
up €18,058 (+78.0%), from €23,138 to €41,196
mainly Receivables within one year (+€35,780) and Depreciation (+€33,720)
- Intangible fixed assets +€8,727
new in 2025: €8,727
- Debts after one year -€29,605
down €29,605 (-8.9%), from €332,624 to €303,019
- Trade debts -€11,823
down €11,823 (-50.5%), from €23,426 to €11,603
- Staff costs +€64,853
up €64,853 (+45.5%), from €142,473 to €207,327
- Gross operating margin +€41,531
up €41,531 (+16.3%), from €255,536 to €297,068
- Taxes -€4,967
down €4,967 (-39.6%), from €12,543 to €7,576
- Financial charges -€4,471
down €4,471 (-15.8%), from €28,340 to €23,869
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 | €471,220 | €436,612 | -€34,608 | -7.3% |
| Fixed assets | 21/28 | €331,721 | €311,413 | -€20,309 | -6.1% |
| Intangible fixed assets | 21 | - | €8,727 | +€8,727 | |
| Tangible fixed assets | 22/27 | €331,721 | €302,686 | -€29,036 | -8.8% |
| Land and buildings | 22 | €327,947 | €297,007 | -€30,940 | -9.4% |
| Plant, machinery and equipment | 23 | - | €2,897 | +€2,897 | |
| Furniture and vehicles | 24 | €3,775 | €2,782 | -€993 | -26.3% |
| Current assets | 29/58 | €139,498 | €125,199 | -€14,299 | -10.3% |
| Amounts receivable within one year | 40/41 | €113,361 | €77,581 | -€35,780 | -31.6% |
| Trade receivables | 40 | €113,155 | €65,157 | -€47,998 | -42.4% |
| Other amounts receivable | 41 | €206 | €12,424 | +€12,218 | +5,925% |
| Cash at bank and in hand | 54/58 | €23,138 | €41,196 | +€18,058 | +78.0% |
| Deferred charges and accrued income | 490/1 | €3,000 | €6,422 | +€3,422 | +114% |
| Total equity and liabilities | 10/49 | €471,220 | €436,612 | -€34,608 | -7.3% |
| Equity | 10/15 | €24,459 | €28,200 | +€3,741 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,000 | €9,500 | +€4,500 | +90.0% |
| Distributable reserves | 133 | €5,000 | €9,500 | +€4,500 | +90.0% |
| Profit (loss) carried forward | 14 | €859 | €100 | -€759 | -88.3% |
| Amounts payable | 17/49 | €446,761 | €408,412 | -€38,349 | -8.6% |
| Amounts payable after more than one year | 17 | €332,624 | €303,019 | -€29,605 | -8.9% |
| Financial debts | 170/4 | €332,624 | €303,019 | -€29,605 | -8.9% |
| Amounts payable within one year | 42/48 | €110,957 | €105,393 | -€5,564 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €30,828 | €34,422 | +€3,594 | +11.7% |
| Financial debts | 43 | - | €3,376 | +€3,376 | |
| Credit institutions | 430/8 | - | €3,376 | +€3,376 | |
| Trade debts | 44 | €23,426 | €11,603 | -€11,823 | -50.5% |
| Suppliers | 440/4 | €23,426 | €11,603 | -€11,823 | -50.5% |
| Taxes, remuneration and social security | 45 | €56,704 | €55,893 | -€810 | -1.4% |
| Taxes | 450/3 | €41,347 | €33,589 | -€7,758 | -18.8% |
| Remuneration and social security | 454/9 | €15,357 | €22,304 | +€6,948 | +45.2% |
| Other amounts payable | 47/48 | - | €99 | +€99 | |
| Accrued charges and deferred income | 492/3 | €3,180 | - | -€3,180 | |
| Non-recurring operating income | 76A | - | €11,485 | +€11,485 | |
| Remuneration, social security and pensions | 62 | €142,473 | €207,327 | +€64,853 | +45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,608 | €33,720 | +€2,112 | +6.7% |
| Other operating charges | 640/8 | €3,965 | €3,334 | -€630 | -15.9% |
| Non-recurring operating charges | 66A | €4,252 | - | -€4,252 | |
| Gross operating margin | 9900 | €255,536 | €297,068 | +€41,531 | +16.3% |
| Operating profit (loss) | 9901 | €73,238 | €52,687 | -€20,551 | -28.1% |
| Financial charges | 65/66B | €28,340 | €23,869 | -€4,471 | -15.8% |
| Recurring financial charges | 65 | €28,340 | €23,869 | -€4,471 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €44,898 | €28,818 | -€16,080 | -35.8% |
| Income taxes | 67/77 | €12,543 | €7,576 | -€4,967 | -39.6% |
| Profit (loss) for the period | 9904 | €32,355 | €21,241 | -€11,114 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,355 | €21,241 | -€11,114 | -34.3% |
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 24 October 2026 via checked.be.