SAURAV: 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.
SAURAV
Largest movements
- Receivables within one year +€25,241
up €25,241 (+18042.3%), from €140 to €25,381
of which Trade receivables: +€23,906
- Tangible fixed assets -€9,141
down €9,141 (-35.6%), from €25,697 to €16,556
of which Furniture and vehicles: -€8,036
- Cash +€9,084
up €9,084 (+160.5%), from €5,661 to €14,745
mainly Trade debts (+€15,702) and Depreciation (+€8,764)
- Stocks and contracts -€1,327
down €1,327 (-27.1%), from €4,890 to €3,563
- Trade debts +€15,702
up €15,702 (+223.3%), from €7,031 to €22,733
- Debts after one year +€8,230
up €8,230 (+45.2%), from €18,191 to €26,422
- Other debts -€5,836
down €5,836 (-83.5%), from €6,985 to €1,150
- Current portion of long-term debt +€4,480
up €4,480 (+79.0%), from €5,671 to €10,151
- Tax, wage and social debts +€1,002
up €1,002 (+38.0%), from €2,640 to €3,642
- Gross operating margin -€7,053
down €7,053 (-25.5%), from €27,705 to €20,652
- Financial charges +€1,895
up €1,895 (+73.7%), from €2,571 to €4,466
- Staff costs -€1,340
down €1,340 (-37.9%), from €3,535 to €2,195
- Depreciation -€1,280
down €1,280 (-12.7%), from €10,043 to €8,764
- Taxes -€438
down €438 (-16.6%), from €2,640 to €2,202
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 | €36,388 | €60,245 | +€23,857 | +65.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €25,697 | €16,556 | -€9,141 | -35.6% |
| Tangible fixed assets | 22/27 | €25,697 | €16,556 | -€9,141 | -35.6% |
| Plant, machinery and equipment | 23 | €5,773 | €4,668 | -€1,106 | -19.2% |
| Furniture and vehicles | 24 | €19,924 | €11,888 | -€8,036 | -40.3% |
| Current assets | 29/58 | €10,691 | €43,689 | +€32,998 | +308.7% |
| Stocks and contracts in progress | 3 | €4,890 | €3,563 | -€1,327 | -27.1% |
| Stocks | 30/36 | €4,890 | €3,563 | -€1,327 | -27.1% |
| Amounts receivable within one year | 40/41 | €140 | €25,381 | +€25,241 | +18042.3% |
| Trade receivables | 40 | - | €23,906 | +€23,906 | |
| Other amounts receivable | 41 | €140 | €1,475 | +€1,335 | +954.3% |
| Cash at bank and in hand | 54/58 | €5,661 | €14,745 | +€9,084 | +160.5% |
| Total equity and liabilities | 10/49 | €36,388 | €60,245 | +€23,857 | +65.6% |
| Equity | 10/15 | -€4,131 | -€3,852 | +€280 | +6.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,136 | €2,136 | = | 0.0% |
| Distributable reserves | 133 | €2,136 | €2,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,767 | -€8,487 | +€280 | +3.2% |
| Amounts payable | 17/49 | €40,519 | €64,097 | +€23,578 | +58.2% |
| Amounts payable after more than one year | 17 | €18,191 | €26,422 | +€8,230 | +45.2% |
| Financial debts | 170/4 | €18,191 | €26,422 | +€8,230 | +45.2% |
| Amounts payable within one year | 42/48 | €22,328 | €37,675 | +€15,347 | +68.7% |
| Current portion of amounts payable after more than one year | 42 | €5,671 | €10,151 | +€4,480 | +79.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,031 | €22,733 | +€15,702 | +223.3% |
| Suppliers | 440/4 | €7,031 | €22,733 | +€15,702 | +223.3% |
| Taxes, remuneration and social security | 45 | €2,640 | €3,642 | +€1,002 | +38.0% |
| Taxes | 450/3 | €2,640 | €3,642 | +€1,002 | +38.0% |
| Other amounts payable | 47/48 | €6,985 | €1,150 | -€5,836 | -83.5% |
| Remuneration, social security and pensions | 62 | €3,535 | €2,195 | -€1,340 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,043 | €8,764 | -€1,280 | -12.7% |
| Other operating charges | 640/8 | €2,596 | €2,745 | +€149 | +5.7% |
| Gross operating margin | 9900 | €27,705 | €20,652 | -€7,053 | -25.5% |
| Operating profit (loss) | 9901 | €11,531 | €6,948 | -€4,583 | -39.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,571 | €4,466 | +€1,895 | +73.7% |
| Recurring financial charges | 65 | €2,571 | €4,466 | +€1,895 | +73.7% |
| Profit (loss) for the period before taxes | 9903 | €8,960 | €2,481 | -€6,478 | -72.3% |
| Income taxes | 67/77 | €2,640 | €2,202 | -€438 | -16.6% |
| Profit (loss) for the period | 9904 | €6,320 | €280 | -€6,040 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,320 | €280 | -€6,040 | -95.6% |
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 8 October 2026 via checked.be.