SAUKAMED: 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.
SAUKAMED
Largest movements
- Cash -€263,998
down €263,998 (-67.3%), from €392,536 to €128,538
mainly Contributions, distributions and other (-€416,096) and Debts after one year (-€52,531)
- Intangible fixed assets -€45,000
down €45,000 (-33.3%), from €135,000 to €90,000
- Tangible fixed assets -€15,757
down €15,757 (-5.5%), from €285,249 to €269,492
of which Land and buildings: -€11,288
- Reserves -€336,650
down €336,650 (-54.9%), from €612,721 to €276,071
- Other debts +€78,717
up €78,717 (+184%), from €42,782 to €121,499
- Debts after one year -€52,531
down €52,531 (-42.2%), from €124,597 to €72,066
of which Financial debts: -€51,331
- Trade debts -€18,476
down €18,476 (-99.6%), from €18,556 to €80
- Gross operating margin -€11,996
down €11,996 (-6.3%), from €190,158 to €178,162
- Taxes -€3,175
down €3,175 (-12.5%), from €25,409 to €22,234
- Depreciation +€3,157
up €3,157 (+4.5%), from €69,924 to €73,081
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 | €875,650 | €547,350 | -€328,299 | -37.5% |
| Fixed assets | 21/28 | €420,249 | €359,492 | -€60,757 | -14.5% |
| Intangible fixed assets | 21 | €135,000 | €90,000 | -€45,000 | -33.3% |
| Tangible fixed assets | 22/27 | €285,249 | €269,492 | -€15,757 | -5.5% |
| Land and buildings | 22 | €134,710 | €123,422 | -€11,288 | -8.4% |
| Plant, machinery and equipment | 23 | €144,622 | €135,226 | -€9,396 | -6.5% |
| Furniture and vehicles | 24 | €5,917 | €10,844 | +€4,927 | +83.3% |
| Current assets | 29/58 | €455,400 | €187,858 | -€267,542 | -58.7% |
| Amounts receivable within one year | 40/41 | €21,117 | €24,589 | +€3,472 | +16.4% |
| Trade receivables | 40 | €4,526 | €6,824 | +€2,298 | +50.8% |
| Other amounts receivable | 41 | €16,591 | €17,766 | +€1,175 | +7.1% |
| Cash at bank and in hand | 54/58 | €392,536 | €128,538 | -€263,998 | -67.3% |
| Deferred charges and accrued income | 490/1 | €41,747 | €34,730 | -€7,017 | -16.8% |
| Total equity and liabilities | 10/49 | €875,650 | €547,350 | -€328,299 | -37.5% |
| Equity | 10/15 | €633,181 | €296,531 | -€336,650 | -53.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €612,721 | €276,071 | -€336,650 | -54.9% |
| Distributable reserves | 133 | €612,721 | €276,071 | -€336,650 | -54.9% |
| Amounts payable | 17/49 | €242,468 | €250,819 | +€8,351 | +3.4% |
| Amounts payable after more than one year | 17 | €124,597 | €72,066 | -€52,531 | -42.2% |
| Financial debts | 170/4 | €116,197 | €64,866 | -€51,331 | -44.2% |
| Other amounts payable | 178/9 | €8,400 | €7,200 | -€1,200 | -14.3% |
| Amounts payable within one year | 42/48 | €117,871 | €178,753 | +€60,882 | +51.7% |
| Current portion of amounts payable after more than one year | 42 | €50,837 | €51,331 | +€494 | +1.0% |
| Trade debts | 44 | €18,556 | €80 | -€18,476 | -99.6% |
| Suppliers | 440/4 | €18,556 | €80 | -€18,476 | -99.6% |
| Taxes, remuneration and social security | 45 | €5,696 | €5,843 | +€148 | +2.6% |
| Taxes | 450/3 | - | €183 | +€183 | |
| Remuneration and social security | 454/9 | €5,696 | €5,660 | -€35 | -0.6% |
| Other amounts payable | 47/48 | €42,782 | €121,499 | +€78,717 | +184% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,924 | €73,081 | +€3,157 | +4.5% |
| Other operating charges | 640/8 | €1,029 | €1,475 | +€447 | +43.4% |
| Gross operating margin | 9900 | €190,158 | €178,162 | -€11,996 | -6.3% |
| Operating profit (loss) | 9901 | €119,206 | €103,606 | -€15,600 | -13.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +456% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +456% |
| Financial charges | 65/66B | €2,584 | €1,926 | -€658 | -25.5% |
| Recurring financial charges | 65 | €2,584 | €1,926 | -€658 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €116,622 | €101,681 | -€14,941 | -12.8% |
| Income taxes | 67/77 | €25,409 | €22,234 | -€3,175 | -12.5% |
| Profit (loss) for the period | 9904 | €91,213 | €79,446 | -€11,767 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,213 | €79,446 | -€11,767 | -12.9% |
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 17 October 2026 via checked.be.