SAURENO: 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.
SAURENO
Largest movements
- Tangible fixed assets -€11,752
down €11,752 (-35.2%), from €33,358 to €21,606
of which Furniture and vehicles: -€10,375
- Receivables within one year +€4,057
up €4,057 (+14.9%), from €27,164 to €31,221
of which Trade receivables: +€7,391
- Deferred charges and accrued income -€3,384
down €3,384 (-83.2%), from €4,068 to €683
- Profit (loss) carried forward +€15,222
up €15,222 (+41.4%), from -€36,739 to -€21,517
- Trade debts -€14,007
down €14,007 (-79.3%), from €17,666 to €3,659
- Other debts -€12,550
down €12,550 (-28.7%), from €43,797 to €31,247
- Tax, wage and social debts +€5,825
up €5,825 (+35.2%), from €16,552 to €22,377
of which Taxes: +€8,736
- Debts after one year -€4,469
down €4,469 (-54.2%), from €8,243 to €3,774
- Staff costs -€55,652
down €55,652 (-66.4%), from €83,773 to €28,122
- Gross operating margin -€10,931
down €10,931 (-16.1%), from €67,877 to €56,946
- Other operating charges -€4,625
down €4,625 (-90.7%), from €5,099 to €474
- Depreciation -€2,781
down €2,781 (-19.1%), from €14,533 to €11,752
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,704 | €54,009 | -€10,695 | -16.5% |
| Fixed assets | 21/28 | €33,358 | €21,606 | -€11,752 | -35.2% |
| Tangible fixed assets | 22/27 | €33,358 | €21,606 | -€11,752 | -35.2% |
| Plant, machinery and equipment | 23 | €4,649 | €3,272 | -€1,377 | -29.6% |
| Furniture and vehicles | 24 | €28,709 | €18,334 | -€10,375 | -36.1% |
| Current assets | 29/58 | €31,345 | €32,403 | +€1,057 | +3.4% |
| Amounts receivable within one year | 40/41 | €27,164 | €31,221 | +€4,057 | +14.9% |
| Trade receivables | 40 | €14,421 | €21,812 | +€7,391 | +51.3% |
| Other amounts receivable | 41 | €12,743 | €9,409 | -€3,334 | -26.2% |
| Cash at bank and in hand | 54/58 | €114 | €499 | +€385 | +337.4% |
| Deferred charges and accrued income | 490/1 | €4,068 | €683 | -€3,384 | -83.2% |
| Total equity and liabilities | 10/49 | €64,704 | €54,009 | -€10,695 | -16.5% |
| Equity | 10/15 | -€26,739 | -€11,517 | +€15,222 | +56.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,739 | -€21,517 | +€15,222 | +41.4% |
| Amounts payable | 17/49 | €91,443 | €65,526 | -€25,916 | -28.3% |
| Amounts payable after more than one year | 17 | €8,243 | €3,774 | -€4,469 | -54.2% |
| Financial debts | 170/4 | €8,243 | €3,774 | -€4,469 | -54.2% |
| Amounts payable within one year | 42/48 | €82,421 | €61,752 | -€20,669 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €4,406 | €4,469 | +€63 | +1.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €17,666 | €3,659 | -€14,007 | -79.3% |
| Suppliers | 440/4 | €17,666 | €3,659 | -€14,007 | -79.3% |
| Taxes, remuneration and social security | 45 | €16,552 | €22,377 | +€5,825 | +35.2% |
| Taxes | 450/3 | €7,292 | €16,028 | +€8,736 | +119.8% |
| Remuneration and social security | 454/9 | €9,260 | €6,349 | -€2,911 | -31.4% |
| Other amounts payable | 47/48 | €43,797 | €31,247 | -€12,550 | -28.7% |
| Accrued charges and deferred income | 492/3 | €778 | €0 | -€778 | -100.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €83,773 | €28,122 | -€55,652 | -66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,533 | €11,752 | -€2,781 | -19.1% |
| Other operating charges | 640/8 | €5,099 | €474 | -€4,625 | -90.7% |
| Gross operating margin | 9900 | €67,877 | €56,946 | -€10,931 | -16.1% |
| Operating profit (loss) | 9901 | -€35,528 | €16,598 | +€52,126 | |
| Financial income | 75/76B | €55 | €44 | -€11 | -19.4% |
| Recurring financial income | 75 | €55 | €44 | -€11 | -19.4% |
| Financial charges | 65/66B | €599 | €829 | +€231 | +38.5% |
| Recurring financial charges | 65 | €599 | €829 | +€231 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | -€36,072 | €15,813 | +€51,885 | |
| Income taxes | 67/77 | €667 | €591 | -€76 | -11.4% |
| Profit (loss) for the period | 9904 | -€36,739 | €15,222 | +€51,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,739 | €15,222 | +€51,961 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.