Sassy & Wacky: 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.
Sassy & Wacky
Largest movements
- Tangible fixed assets -€29,266
down €29,266 (-7.6%), from €382,590 to €353,325
of which Land and buildings: -€28,235
- Debts after one year -€64,648
down €64,648 (-18.3%), from €352,570 to €287,922
of which Financial debts: -€59,086
- Other debts +€22,252
up €22,252 (+52.1%), from €42,738 to €64,990
- Profit (loss) carried forward +€7,635
up €7,635 (+23.0%), from -€33,236 to -€25,602
- Tax, wage and social debts +€5,540
up €5,540 (+52.1%), from €10,636 to €16,176
of which Taxes: +€5,047
- Gross operating margin +€23,099
up €23,099 (+27.0%), from €85,461 to €108,561
- Staff costs +€7,174
up €7,174 (+15.6%), from €46,050 to €53,224
- Financial charges -€2,694
down €2,694 (-19.8%), from €13,607 to €10,914
- Taxes +€2,214
up €2,214 (+252%), from €880 to €3,094
- Other operating charges +€1,482
up €1,482 (+47.5%), from €3,119 to €4,601
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 | €475,005 | €445,346 | -€29,660 | -6.2% |
| Fixed assets | 21/28 | €382,590 | €353,325 | -€29,266 | -7.6% |
| Tangible fixed assets | 22/27 | €382,590 | €353,325 | -€29,266 | -7.6% |
| Land and buildings | 22 | €379,514 | €351,279 | -€28,235 | -7.4% |
| Furniture and vehicles | 24 | €3,077 | €2,046 | -€1,031 | -33.5% |
| Current assets | 29/58 | €92,415 | €92,021 | -€394 | -0.4% |
| Stocks and contracts in progress | 3 | €86,936 | €88,554 | +€1,618 | +1.9% |
| Stocks | 30/36 | €86,936 | €88,554 | +€1,618 | +1.9% |
| Amounts receivable within one year | 40/41 | €652 | €705 | +€53 | +8.1% |
| Other amounts receivable | 41 | €652 | €705 | +€53 | +8.1% |
| Cash at bank and in hand | 54/58 | €1,236 | €1,116 | -€120 | -9.7% |
| Deferred charges and accrued income | 490/1 | €3,591 | €1,646 | -€1,945 | -54.2% |
| Total equity and liabilities | 10/49 | €475,005 | €445,346 | -€29,660 | -6.2% |
| Equity | 10/15 | -€14,636 | -€7,002 | +€7,635 | +52.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,236 | -€25,602 | +€7,635 | +23.0% |
| Amounts payable | 17/49 | €489,642 | €452,347 | -€37,294 | -7.6% |
| Amounts payable after more than one year | 17 | €352,570 | €287,922 | -€64,648 | -18.3% |
| Financial debts | 170/4 | €347,009 | €287,922 | -€59,086 | -17.0% |
| Trade debts | 175 | €5,562 | - | -€5,562 | |
| Amounts payable within one year | 42/48 | €137,071 | €164,425 | +€27,354 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €29,362 | €30,064 | +€702 | +2.4% |
| Trade debts | 44 | €54,335 | €53,196 | -€1,139 | -2.1% |
| Suppliers | 440/4 | €54,335 | €53,196 | -€1,139 | -2.1% |
| Taxes, remuneration and social security | 45 | €10,636 | €16,176 | +€5,540 | +52.1% |
| Taxes | 450/3 | €6,637 | €11,684 | +€5,047 | +76.0% |
| Remuneration and social security | 454/9 | €3,999 | €4,491 | +€493 | +12.3% |
| Other amounts payable | 47/48 | €42,738 | €64,990 | +€22,252 | +52.1% |
| Remuneration, social security and pensions | 62 | €46,050 | €53,224 | +€7,174 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,919 | €29,266 | +€347 | +1.2% |
| Other operating charges | 640/8 | €3,119 | €4,601 | +€1,482 | +47.5% |
| Gross operating margin | 9900 | €85,461 | €108,561 | +€23,099 | +27.0% |
| Operating profit (loss) | 9901 | €7,374 | €21,471 | +€14,097 | +191% |
| Financial income | 75/76B | €9 | €172 | +€163 | +1,785% |
| Recurring financial income | 75 | €9 | €172 | +€163 | +1,785% |
| Financial charges | 65/66B | €13,607 | €10,914 | -€2,694 | -19.8% |
| Recurring financial charges | 65 | €13,607 | €10,914 | -€2,694 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,224 | €10,729 | +€16,953 | |
| Income taxes | 67/77 | €880 | €3,094 | +€2,214 | +252% |
| Profit (loss) for the period | 9904 | -€7,105 | €7,635 | +€14,739 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,105 | €7,635 | +€14,739 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.