SAUMAN FINANCE: 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.
SAUMAN FINANCE
Largest movements
- Receivables within one year -€191,874
down €191,874 (-32.5%), from €591,239 to €399,365
of which Trade receivables: -€194,580
- Cash -€71,312
down €71,312 (-91.4%), from €77,992 to €6,680
mainly Other debts (-€250,905) and Trade debts (-€21,283)
- Other debts -€250,905
down €250,905 (-20.8%), from €1.2m to €956,438
- Trade debts -€21,283
down €21,283 (-86.9%), from €24,500 to €3,217
- Profit (loss) carried forward +€7,868
up €7,868 (+1.2%), from -€634,966 to -€627,098
- Gross operating margin +€12,884
up €12,884 (+10.3%), from €125,218 to €138,101
- Staff costs +€3,377
up €3,377 (+3.3%), from €102,935 to €106,312
- Financial charges -€3,119
down €3,119 (-10.4%), from €29,954 to €26,834
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 | €677,366 | €413,111 | -€264,255 | -39.0% |
| Fixed assets | 21/28 | €8,134 | €7,066 | -€1,069 | -13.1% |
| Tangible fixed assets | 22/27 | €5,034 | €3,966 | -€1,069 | -21.2% |
| Plant, machinery and equipment | 23 | €5,034 | €3,966 | -€1,069 | -21.2% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €669,232 | €406,046 | -€263,186 | -39.3% |
| Amounts receivable within one year | 40/41 | €591,239 | €399,365 | -€191,874 | -32.5% |
| Trade receivables | 40 | €412,601 | €218,021 | -€194,580 | -47.2% |
| Other amounts receivable | 41 | €178,638 | €181,344 | +€2,706 | +1.5% |
| Cash at bank and in hand | 54/58 | €77,992 | €6,680 | -€71,312 | -91.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €677,366 | €413,111 | -€264,255 | -39.0% |
| Equity | 10/15 | -€566,766 | -€558,898 | +€7,868 | +1.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€634,966 | -€627,098 | +€7,868 | +1.2% |
| Amounts payable | 17/49 | €1,244,132 | €972,009 | -€272,123 | -21.9% |
| Amounts payable within one year | 42/48 | €1,243,644 | €971,840 | -€271,804 | -21.9% |
| Trade debts | 44 | €24,500 | €3,217 | -€21,283 | -86.9% |
| Suppliers | 440/4 | €24,500 | €3,217 | -€21,283 | -86.9% |
| Taxes, remuneration and social security | 45 | €11,800 | €12,184 | +€384 | +3.3% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €11,800 | €12,184 | +€384 | +3.3% |
| Other amounts payable | 47/48 | €1,207,344 | €956,438 | -€250,905 | -20.8% |
| Accrued charges and deferred income | 492/3 | €488 | €169 | -€319 | -65.3% |
| Remuneration, social security and pensions | 62 | €102,935 | €106,312 | +€3,377 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €1,069 | +€759 | +245% |
| Other operating charges | 640/8 | €387 | €412 | +€25 | +6.4% |
| Non-recurring operating charges | 66A | €468 | €0 | -€468 | -100% |
| Gross operating margin | 9900 | €125,218 | €138,101 | +€12,884 | +10.3% |
| Operating profit (loss) | 9901 | €21,118 | €30,309 | +€9,191 | +43.5% |
| Financial income | 75/76B | €3,700 | €4,394 | +€693 | +18.7% |
| Recurring financial income | 75 | €3,700 | €4,394 | +€693 | +18.7% |
| Financial charges | 65/66B | €29,954 | €26,834 | -€3,119 | -10.4% |
| Recurring financial charges | 65 | €29,954 | €26,834 | -€3,119 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,136 | €7,868 | +€13,004 | |
| Profit (loss) for the period | 9904 | -€5,136 | €7,868 | +€13,004 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,136 | €7,868 | +€13,004 |
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 31 October 2026 via checked.be.