SATIVA: 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.
SATIVA
Largest movements
- Receivables within one year +€24,317
up €24,317 (+61.6%), from €39,482 to €63,799
of which Other amounts receivable: +€34,955
- Tangible fixed assets -€4,977
down €4,977 (-31.0%), from €16,064 to €11,087
of which Furniture and vehicles: -€4,025
- Profit (loss) carried forward +€34,158
up €34,158 (+108.7%), from €31,424 to €65,583
- Tax, wage and social debts -€9,154
down €9,154 (-22.5%), from €40,642 to €31,488
of which Taxes: -€9,154
- Trade debts -€4,820
down €4,820 (-90.0%), from €5,353 to €533
- Gross operating margin +€2,640
up €2,640 (+5.3%), from €49,563 to €52,203
- Taxes +€1,165
up €1,165 (+9.2%), from €12,625 to €13,790
- Financial income +€887
up €887 (+155.4%), from €571 to €1,457
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 | €112,127 | €132,311 | +€20,184 | +18.0% |
| Fixed assets | 21/28 | €16,064 | €11,087 | -€4,977 | -31.0% |
| Tangible fixed assets | 22/27 | €16,064 | €11,087 | -€4,977 | -31.0% |
| Plant, machinery and equipment | 23 | €3,706 | €2,754 | -€952 | -25.7% |
| Furniture and vehicles | 24 | €12,358 | €8,333 | -€4,025 | -32.6% |
| Current assets | 29/58 | €96,063 | €121,224 | +€25,161 | +26.2% |
| Amounts receivable within one year | 40/41 | €39,482 | €63,799 | +€24,317 | +61.6% |
| Trade receivables | 40 | €20,648 | €10,010 | -€10,638 | -51.5% |
| Other amounts receivable | 41 | €18,834 | €53,789 | +€34,955 | +185.6% |
| Cash at bank and in hand | 54/58 | €55,482 | €56,256 | +€773 | +1.4% |
| Deferred charges and accrued income | 490/1 | €1,098 | €1,169 | +€71 | +6.4% |
| Total equity and liabilities | 10/49 | €112,127 | €132,311 | +€20,184 | +18.0% |
| Equity | 10/15 | €66,132 | €100,290 | +€34,158 | +51.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €31,207 | €31,207 | = | 0.0% |
| Distributable reserves | 133 | €31,207 | €31,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,424 | €65,583 | +€34,158 | +108.7% |
| Amounts payable | 17/49 | €45,996 | €32,021 | -€13,974 | -30.4% |
| Amounts payable within one year | 42/48 | €45,996 | €32,021 | -€13,974 | -30.4% |
| Trade debts | 44 | €5,353 | €533 | -€4,820 | -90.0% |
| Suppliers | 440/4 | €5,353 | €533 | -€4,820 | -90.0% |
| Taxes, remuneration and social security | 45 | €40,642 | €31,488 | -€9,154 | -22.5% |
| Taxes | 450/3 | €40,642 | €31,488 | -€9,154 | -22.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €107 | - | -€107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,252 | €4,977 | -€275 | -5.2% |
| Other operating charges | 640/8 | €668 | €692 | +€23 | +3.5% |
| Gross operating margin | 9900 | €49,563 | €52,203 | +€2,640 | +5.3% |
| Operating profit (loss) | 9901 | €43,536 | €46,534 | +€2,999 | +6.9% |
| Financial income | 75/76B | €571 | €1,457 | +€887 | +155.4% |
| Recurring financial income | 75 | €571 | €1,457 | +€887 | +155.4% |
| Financial charges | 65/66B | €57 | €44 | -€13 | -23.1% |
| Recurring financial charges | 65 | €57 | €44 | -€13 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €44,050 | €47,948 | +€3,899 | +8.9% |
| Income taxes | 67/77 | €12,625 | €13,790 | +€1,165 | +9.2% |
| Profit (loss) for the period | 9904 | €31,424 | €34,158 | +€2,734 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,424 | €34,158 | +€2,734 | +8.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.