SAURUS: 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.
SAURUS
Largest movements
- Cash -€106,655
down €106,655 (-59.1%), from €180,446 to €73,791
mainly Receivables after one year (-€71,312) and Debts after one year (-€48,051)
- Receivables after one year +€71,312
new in 2025: €71,312
- Receivables within one year +€17,829
up €17,829 (+28.8%), from €61,843 to €79,672
of which Other amounts receivable: +€19,810
- Profit (loss) carried forward +€87,141
new in 2025: €87,141
- Debts after one year -€48,051
down €48,051 (-6.0%), from €804,830 to €756,780
- Tax, wage and social debts -€46,302
down €46,302 (-57.5%), from €80,537 to €34,235
of which Taxes: -€41,908
- Gross operating margin -€65,086
down €65,086 (-13.3%), from €487,934 to €422,848
- Taxes -€37,708
down €37,708 (-59.5%), from €63,397 to €25,689
- Staff costs +€37,634
up €37,634 (+19.9%), from €189,586 to €227,219
- Other operating charges -€34,543
down €34,543 (-86.8%), from €39,812 to €5,270
- Depreciation +€9,924
up €9,924 (+27.6%), from €35,938 to €45,861
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 | €1,315,087 | €1,303,006 | -€12,081 | -0.9% |
| Fixed assets | 21/28 | €1,067,789 | €1,060,433 | -€7,356 | -0.7% |
| Tangible fixed assets | 22/27 | €1,067,789 | €1,060,433 | -€7,356 | -0.7% |
| Land and buildings | 22 | €1,031,889 | €999,436 | -€32,453 | -3.1% |
| Plant, machinery and equipment | 23 | €8,139 | €16,289 | +€8,150 | +100.1% |
| Furniture and vehicles | 24 | €27,761 | €44,708 | +€16,947 | +61.0% |
| Current assets | 29/58 | €247,298 | €242,573 | -€4,725 | -1.9% |
| Amounts receivable after more than one year | 29 | - | €71,312 | +€71,312 | |
| Trade receivables | 290 | - | €71,312 | +€71,312 | |
| Stocks and contracts in progress | 3 | €3,180 | €14,518 | +€11,337 | +356.5% |
| Stocks | 30/36 | €3,180 | €14,518 | +€11,337 | +356.5% |
| Amounts receivable within one year | 40/41 | €61,843 | €79,672 | +€17,829 | +28.8% |
| Trade receivables | 40 | €11,655 | €9,674 | -€1,981 | -17.0% |
| Other amounts receivable | 41 | €50,188 | €69,998 | +€19,810 | +39.5% |
| Cash at bank and in hand | 54/58 | €180,446 | €73,791 | -€106,655 | -59.1% |
| Deferred charges and accrued income | 490/1 | €1,829 | €3,280 | +€1,451 | +79.4% |
| Total equity and liabilities | 10/49 | €1,315,087 | €1,303,006 | -€12,081 | -0.9% |
| Equity | 10/15 | €361,155 | €448,296 | +€87,141 | +24.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €361,155 | €361,155 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €361,155 | €361,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €87,141 | +€87,141 | |
| Amounts payable | 17/49 | €953,932 | €854,710 | -€99,222 | -10.4% |
| Amounts payable after more than one year | 17 | €804,830 | €756,780 | -€48,051 | -6.0% |
| Financial debts | 170/4 | €804,830 | €756,780 | -€48,051 | -6.0% |
| Amounts payable within one year | 42/48 | €149,102 | €97,931 | -€51,171 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €47,640 | €48,949 | +€1,309 | +2.7% |
| Trade debts | 44 | €20,925 | €14,747 | -€6,178 | -29.5% |
| Suppliers | 440/4 | €20,925 | €14,747 | -€6,178 | -29.5% |
| Taxes, remuneration and social security | 45 | €80,537 | €34,235 | -€46,302 | -57.5% |
| Taxes | 450/3 | €62,311 | €20,402 | -€41,908 | -67.3% |
| Remuneration and social security | 454/9 | €18,226 | €13,832 | -€4,394 | -24.1% |
| Non-recurring operating income | 76A | €12,100 | €0 | -€12,100 | -100.0% |
| Remuneration, social security and pensions | 62 | €189,586 | €227,219 | +€37,634 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,938 | €45,861 | +€9,924 | +27.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,868 | +€1,868 | |
| Other operating charges | 640/8 | €39,812 | €5,270 | -€34,543 | -86.8% |
| Gross operating margin | 9900 | €487,934 | €422,848 | -€65,086 | -13.3% |
| Operating profit (loss) | 9901 | €222,598 | €142,629 | -€79,969 | -35.9% |
| Financial income | 75/76B | €2,356 | €4,592 | +€2,236 | +94.9% |
| Recurring financial income | 75 | €2,356 | €4,592 | +€2,236 | +94.9% |
| Financial charges | 65/66B | €26,217 | €34,391 | +€8,174 | +31.2% |
| Recurring financial charges | 65 | €26,217 | €34,391 | +€8,174 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €198,737 | €112,830 | -€85,907 | -43.2% |
| Income taxes | 67/77 | €63,397 | €25,689 | -€37,708 | -59.5% |
| Profit (loss) for the period | 9904 | €135,340 | €87,141 | -€48,199 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €135,340 | €87,141 | -€48,199 | -35.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.