SAVER: 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.
SAVER
Largest movements
- Cash +€184,725
up €184,725 (+51.2%), from €360,705 to €545,431
mainly Net result for the year (+€315,194) and Receivables after one year (+€65,000)
- Receivables after one year -€65,000
down €65,000 (-100.0%), from €65,000 to €0
- Receivables within one year -€46,130
down €46,130 (-60.7%), from €75,992 to €29,862
of which Other amounts receivable: -€25,280
- Tangible fixed assets -€31,850
down €31,850 (-22.2%), from €143,149 to €111,299
of which Furniture and vehicles: -€16,984
- Deferred charges and accrued income -€30,262
down €30,262 (-88.3%), from €34,284 to €4,022
- Profit (loss) carried forward -€152,782
down €152,782 (-46.6%), from €327,782 to €175,000
- Reserves +€140,194
up €140,194 (+46.9%), from €298,798 to €438,992
- Tax, wage and social debts +€39,056
up €39,056 (+155.7%), from €25,078 to €64,133
of which Taxes: +€40,756
- Trade debts -€16,796
down €16,796 (-50.8%), from €33,031 to €16,235
- Taxes +€16,246
up €16,246 (+15.0%), from €108,167 to €124,413
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 | €684,690 | €694,362 | +€9,671 | +1.4% |
| Fixed assets | 21/28 | €148,708 | €115,046 | -€33,662 | -22.6% |
| Intangible fixed assets | 21 | €5,559 | €3,747 | -€1,812 | -32.6% |
| Tangible fixed assets | 22/27 | €143,149 | €111,299 | -€31,850 | -22.2% |
| Land and buildings | 22 | €81,222 | €68,456 | -€12,765 | -15.7% |
| Plant, machinery and equipment | 23 | €5,056 | €2,956 | -€2,101 | -41.5% |
| Furniture and vehicles | 24 | €56,871 | €39,887 | -€16,984 | -29.9% |
| Current assets | 29/58 | €535,982 | €579,316 | +€43,333 | +8.1% |
| Amounts receivable after more than one year | 29 | €65,000 | €0 | -€65,000 | -100.0% |
| Other amounts receivable | 291 | €65,000 | €0 | -€65,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €75,992 | €29,862 | -€46,130 | -60.7% |
| Trade receivables | 40 | €22,046 | €1,196 | -€20,850 | -94.6% |
| Other amounts receivable | 41 | €53,946 | €28,666 | -€25,280 | -46.9% |
| Cash at bank and in hand | 54/58 | €360,705 | €545,431 | +€184,725 | +51.2% |
| Deferred charges and accrued income | 490/1 | €34,284 | €4,022 | -€30,262 | -88.3% |
| Total equity and liabilities | 10/49 | €684,690 | €694,362 | +€9,671 | +1.4% |
| Equity | 10/15 | €626,582 | €613,993 | -€12,588 | -2.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €298,798 | €438,992 | +€140,194 | +46.9% |
| Distributable reserves | 133 | €298,798 | €438,992 | +€140,194 | +46.9% |
| Profit (loss) carried forward | 14 | €327,782 | €175,000 | -€152,782 | -46.6% |
| Amounts payable | 17/49 | €58,109 | €80,368 | +€22,259 | +38.3% |
| Amounts payable within one year | 42/48 | €58,109 | €80,368 | +€22,259 | +38.3% |
| Trade debts | 44 | €33,031 | €16,235 | -€16,796 | -50.8% |
| Suppliers | 440/4 | €33,031 | €16,235 | -€16,796 | -50.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €25,078 | €64,133 | +€39,056 | +155.7% |
| Taxes | 450/3 | €23,378 | €64,133 | +€40,756 | +174.3% |
| Remuneration and social security | 454/9 | €1,700 | €0 | -€1,700 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,763 | €34,949 | -€814 | -2.3% |
| Other operating charges | 640/8 | €2,100 | €1,869 | -€232 | -11.0% |
| Gross operating margin | 9900 | €466,721 | €469,448 | +€2,727 | +0.6% |
| Operating profit (loss) | 9901 | €428,859 | €432,631 | +€3,772 | +0.9% |
| Financial income | 75/76B | €7,349 | €7,267 | -€81 | -1.1% |
| Recurring financial income | 75 | €7,349 | €7,267 | -€81 | -1.1% |
| Financial charges | 65/66B | €258 | €291 | +€33 | +13.0% |
| Recurring financial charges | 65 | €258 | €291 | +€33 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €435,949 | €439,607 | +€3,657 | +0.8% |
| Income taxes | 67/77 | €108,167 | €124,413 | +€16,246 | +15.0% |
| Profit (loss) for the period | 9904 | €327,782 | €315,194 | -€12,588 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €327,782 | €315,194 | -€12,588 | -3.8% |
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 4 October 2026 via checked.be.