SAURON: 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.
SAURON
Largest movements
- Cash +€10,923
up €10,923 (+281.5%), from €3,880 to €14,802
mainly Net result for the year (+€18,420) and Tax, wage and social debts (+€4,017)
- Tangible fixed assets +€1,742
new in 2025: €1,742
of which Furniture and vehicles: +€1,111
- Receivables within one year -€1,649
down €1,649 (-42.3%), from €3,894 to €2,245
of which Trade receivables: -€1,317
- Deferred charges and accrued income +€789
up €789 (+77.1%), from €1,022 to €1,811
- Other debts -€12,249
down €12,249 (-91.2%), from €13,435 to €1,186
- Reserves +€10,618
new in 2025: €10,618
- Profit (loss) carried forward +€7,803
up €7,803, from -€7,803 to €0
- Tax, wage and social debts +€4,017
up €4,017 (+4636.4%), from €87 to €4,103
- Trade debts +€1,618
up €1,618 (+54.7%), from €2,957 to €4,575
- Gross operating margin +€29,880
up €29,880, from -€7,375 to €22,505
- Taxes +€3,078
up €3,078 (+7708.7%), from €40 to €3,118
- Other operating charges +€332
up €332 (+85.7%), from €387 to €719
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 | €8,796 | €20,602 | +€11,806 | +134.2% |
| Fixed assets | 21/28 | - | €1,744 | +€1,744 | |
| Intangible fixed assets | 21 | - | €2 | +€2 | |
| Tangible fixed assets | 22/27 | - | €1,742 | +€1,742 | |
| Plant, machinery and equipment | 23 | - | €631 | +€631 | |
| Furniture and vehicles | 24 | - | €1,111 | +€1,111 | |
| Current assets | 29/58 | €8,796 | €18,858 | +€10,062 | +114.4% |
| Amounts receivable within one year | 40/41 | €3,894 | €2,245 | -€1,649 | -42.3% |
| Trade receivables | 40 | €2,602 | €1,285 | -€1,317 | -50.6% |
| Other amounts receivable | 41 | €1,292 | €960 | -€332 | -25.7% |
| Cash at bank and in hand | 54/58 | €3,880 | €14,802 | +€10,923 | +281.5% |
| Deferred charges and accrued income | 490/1 | €1,022 | €1,811 | +€789 | +77.1% |
| Total equity and liabilities | 10/49 | €8,796 | €20,602 | +€11,806 | +134.2% |
| Equity | 10/15 | -€7,683 | €10,738 | +€18,420 | |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | - | €10,618 | +€10,618 | |
| Distributable reserves | 133 | - | €10,618 | +€10,618 | |
| Profit (loss) carried forward | 14 | -€7,803 | €0 | +€7,803 | |
| Amounts payable | 17/49 | €16,479 | €9,864 | -€6,614 | -40.1% |
| Amounts payable within one year | 42/48 | €16,479 | €9,864 | -€6,614 | -40.1% |
| Trade debts | 44 | €2,957 | €4,575 | +€1,618 | +54.7% |
| Suppliers | 440/4 | €2,957 | €4,575 | +€1,618 | +54.7% |
| Taxes, remuneration and social security | 45 | €87 | €4,103 | +€4,017 | +4636.4% |
| Taxes | 450/3 | €87 | €4,103 | +€4,017 | +4636.4% |
| Other amounts payable | 47/48 | €13,435 | €1,186 | -€12,249 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €180 | +€180 | |
| Other operating charges | 640/8 | €387 | €719 | +€332 | +85.7% |
| Gross operating margin | 9900 | -€7,375 | €22,505 | +€29,880 | |
| Operating profit (loss) | 9901 | -€7,762 | €21,606 | +€29,368 | |
| Financial charges | 65/66B | €0 | €67 | +€67 | +16727.5% |
| Recurring financial charges | 65 | €0 | €67 | +€67 | +16727.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,763 | €21,538 | +€29,301 | |
| Income taxes | 67/77 | €40 | €3,118 | +€3,078 | +7708.7% |
| Profit (loss) for the period | 9904 | -€7,803 | €18,420 | +€26,223 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,803 | €18,420 | +€26,223 |
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 7 October 2026 via checked.be.