SASS SERVICES: 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 SERVICES
Largest movements
- Cash -€90,009
down €90,009 (-33.1%), from €272,032 to €182,023
mainly Net result for the year (-€119,724) and Deferred charges and accrued income (-€3,065)
- Receivables within one year -€22,913
down €22,913 (-96.6%), from €23,720 to €807
of which Trade receivables: -€23,000
- Tangible fixed assets -€9,825
down €9,825 (-25.3%), from €38,895 to €29,070
- Reserves -€119,724
down €119,724 (-45.9%), from €260,622 to €140,898
- Gross operating margin -€371,098
down €371,098, from €261,569 to -€109,529
- Taxes -€59,224
down €59,224 (-99.8%), from €59,367 to €144
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 | €334,647 | €214,965 | -€119,682 | -35.8% |
| Fixed assets | 21/28 | €38,895 | €29,070 | -€9,825 | -25.3% |
| Tangible fixed assets | 22/27 | €38,895 | €29,070 | -€9,825 | -25.3% |
| Furniture and vehicles | 24 | €38,895 | €29,070 | -€9,825 | -25.3% |
| Current assets | 29/58 | €295,752 | €185,894 | -€109,858 | -37.1% |
| Amounts receivable within one year | 40/41 | €23,720 | €807 | -€22,913 | -96.6% |
| Trade receivables | 40 | €23,000 | €0 | -€23,000 | -100% |
| Other amounts receivable | 41 | €720 | €807 | +€87 | +12.1% |
| Cash at bank and in hand | 54/58 | €272,032 | €182,023 | -€90,009 | -33.1% |
| Deferred charges and accrued income | 490/1 | - | €3,065 | +€3,065 | |
| Total equity and liabilities | 10/49 | €334,647 | €214,965 | -€119,682 | -35.8% |
| Equity | 10/15 | €263,122 | €143,398 | -€119,724 | -45.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €260,622 | €140,898 | -€119,724 | -45.9% |
| Distributable reserves | 133 | €260,622 | €140,898 | -€119,724 | -45.9% |
| Amounts payable | 17/49 | €71,525 | €71,567 | +€42 | +0.1% |
| Amounts payable within one year | 42/48 | €69,845 | €71,567 | +€1,722 | +2.5% |
| Trade debts | 44 | €6,217 | €7,097 | +€881 | +14.2% |
| Suppliers | 440/4 | €6,217 | €7,097 | +€881 | +14.2% |
| Taxes, remuneration and social security | 45 | €63,367 | €64,470 | +€1,102 | +1.7% |
| Taxes | 450/3 | €59,367 | €59,511 | +€144 | +0.2% |
| Remuneration and social security | 454/9 | €4,000 | €4,959 | +€959 | +24.0% |
| Other amounts payable | 47/48 | €261 | €0 | -€261 | -100% |
| Accrued charges and deferred income | 492/3 | €1,680 | €0 | -€1,680 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,635 | €9,825 | +€190 | +2.0% |
| Other operating charges | 640/8 | €52 | €37 | -€15 | -29.2% |
| Gross operating margin | 9900 | €261,569 | -€109,529 | -€371,098 | |
| Operating profit (loss) | 9901 | €251,882 | -€119,390 | -€371,273 | |
| Financial income | 75/76B | €17 | €0 | -€17 | -100% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -100% |
| Financial charges | 65/66B | €134 | €190 | +€56 | +41.7% |
| Recurring financial charges | 65 | €134 | €190 | +€56 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €251,765 | -€119,581 | -€371,346 | |
| Income taxes | 67/77 | €59,367 | €144 | -€59,224 | -99.8% |
| Profit (loss) for the period | 9904 | €192,398 | -€119,724 | -€312,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €192,398 | -€119,724 | -€312,122 |
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 18 October 2026 via checked.be.