SAUCISSES: 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.
SAUCISSES
Largest movements
- Tangible fixed assets +€11,281
up €11,281 (+3034.2%), from €372 to €11,653
of which Other tangible fixed assets: +€11,540
- Receivables within one year -€2,017
down €2,017 (-7.9%), from €25,629 to €23,613
of which Trade receivables: -€4,089
- Cash +€1,916
new in 2024: €1,916
mainly Other debts (+€23,676) and Net result for the year (+€2,361)
- Other debts +€23,676
new in 2024: €23,676
- Trade debts -€11,641
down €11,641 (-40.8%), from €28,531 to €16,890
- Profit (loss) carried forward +€2,361
up €2,361 (+5.1%), from -€46,184 to -€43,823
- Current portion of long-term debt -€1,652
down €1,652 (-9.9%), from €16,652 to €15,000
- Debts after one year -€1,000
down €1,000 (-6.3%), from €16,000 to €15,000
- Staff costs +€6,738
new in 2024: €6,738
- Other operating charges -€5,650
no longer reported in 2024 (was €5,650)
- Gross operating margin -€4,294
down €4,294 (-27.6%), from €15,569 to €11,276
- Depreciation +€1,129
up €1,129 (+223.1%), from €506 to €1,635
- Financial charges -€883
down €883 (-52.5%), from €1,682 to €799
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,121 | €37,302 | +€11,181 | +42.8% |
| Fixed assets | 21/28 | €492 | €11,773 | +€11,281 | +2293.9% |
| Tangible fixed assets | 22/27 | €372 | €11,653 | +€11,281 | +3034.2% |
| Plant, machinery and equipment | 23 | €372 | €113 | -€259 | -69.7% |
| Other tangible fixed assets | 26 | - | €11,540 | +€11,540 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €25,629 | €25,529 | -€101 | -0.4% |
| Amounts receivable within one year | 40/41 | €25,629 | €23,613 | -€2,017 | -7.9% |
| Trade receivables | 40 | €21,555 | €17,465 | -€4,089 | -19.0% |
| Other amounts receivable | 41 | €4,075 | €6,148 | +€2,073 | +50.9% |
| Cash at bank and in hand | 54/58 | - | €1,916 | +€1,916 | |
| Total equity and liabilities | 10/49 | €26,121 | €37,302 | +€11,181 | +42.8% |
| Equity | 10/15 | -€41,284 | -€38,923 | +€2,361 | +5.7% |
| Contributions | 10/11 | €4,900 | €4,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,184 | -€43,823 | +€2,361 | +5.1% |
| Amounts payable | 17/49 | €67,405 | €76,225 | +€8,819 | +13.1% |
| Amounts payable after more than one year | 17 | €16,000 | €15,000 | -€1,000 | -6.3% |
| Financial debts | 170/4 | €16,000 | €15,000 | -€1,000 | -6.3% |
| Amounts payable within one year | 42/48 | €46,653 | €56,617 | +€9,964 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €16,652 | €15,000 | -€1,652 | -9.9% |
| Trade debts | 44 | €28,531 | €16,890 | -€11,641 | -40.8% |
| Suppliers | 440/4 | €28,531 | €16,890 | -€11,641 | -40.8% |
| Taxes, remuneration and social security | 45 | €1,470 | €1,051 | -€419 | -28.5% |
| Taxes | 450/3 | €1,470 | - | -€1,470 | |
| Remuneration and social security | 454/9 | - | €1,051 | +€1,051 | |
| Other amounts payable | 47/48 | - | €23,676 | +€23,676 | |
| Accrued charges and deferred income | 492/3 | €4,752 | €4,608 | -€145 | -3.0% |
| Remuneration, social security and pensions | 62 | - | €6,738 | +€6,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €1,635 | +€1,129 | +223.1% |
| Other operating charges | 640/8 | €5,650 | - | -€5,650 | |
| Gross operating margin | 9900 | €15,569 | €11,276 | -€4,294 | -27.6% |
| Operating profit (loss) | 9901 | €9,413 | €2,902 | -€6,511 | -69.2% |
| Financial income | 75/76B | €55 | €258 | +€204 | +372.4% |
| Recurring financial income | 75 | €55 | €258 | +€204 | +372.4% |
| Financial charges | 65/66B | €1,682 | €799 | -€883 | -52.5% |
| Recurring financial charges | 65 | €1,682 | €799 | -€883 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €7,786 | €2,361 | -€5,424 | -69.7% |
| Profit (loss) for the period | 9904 | €7,786 | €2,361 | -€5,424 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,786 | €2,361 | -€5,424 | -69.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.