SAVEUR DU JOUR: 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.
SAVEUR DU JOUR
Largest movements
- Stocks and contracts -€1,952
down €1,952 (-60.9%), from €3,205 to €1,253
- Receivables within one year +€874
up €874 (+1.8%), from €48,662 to €49,536
of which Trade receivables: +€8,033
- Trade debts -€12,554
down €12,554 (-77.8%), from €16,141 to €3,587
- Tax, wage and social debts +€6,889
up €6,889 (+456%), from €1,512 to €8,401
of which Taxes: +€7,042
- Other debts +€3,500
new in 2025: €3,500
- Gross operating margin +€8,185
up €8,185 (+41.7%), from €19,642 to €27,827
- Taxes +€5,118
up €5,118 (+484%), from €1,058 to €6,175
- Financial income -€1,963
down €1,963 (-99.0%), from €1,983 to €20
- Financial charges +€1,291
up €1,291 (+65.0%), from €1,988 to €3,279
- Staff costs -€1,074
down €1,074 (-7.0%), from €15,429 to €14,354
From the 31-12-2024 result to the 31-12-2025 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.
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,542 | €81,213 | -€1,328 | -1.6% |
| Fixed assets | 21/28 | €525 | €439 | -€86 | -16.5% |
| Tangible fixed assets | 22/27 | €475 | €389 | -€86 | -18.2% |
| Plant, machinery and equipment | 23 | €475 | €389 | -€86 | -18.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €82,017 | €80,775 | -€1,242 | -1.5% |
| Stocks and contracts in progress | 3 | €3,205 | €1,253 | -€1,952 | -60.9% |
| Stocks | 30/36 | €3,205 | €1,253 | -€1,952 | -60.9% |
| Amounts receivable within one year | 40/41 | €48,662 | €49,536 | +€874 | +1.8% |
| Trade receivables | 40 | €8,824 | €16,856 | +€8,033 | +91.0% |
| Other amounts receivable | 41 | €39,838 | €32,680 | -€7,158 | -18.0% |
| Cash at bank and in hand | 54/58 | €800 | €636 | -€164 | -20.5% |
| Deferred charges and accrued income | 490/1 | €29,350 | €29,350 | = | 0.0% |
| Total equity and liabilities | 10/49 | €82,542 | €81,213 | -€1,328 | -1.6% |
| Equity | 10/15 | €46,765 | €47,463 | +€698 | +1.5% |
| Profit (loss) carried forward | 14 | €46,765 | €47,463 | +€698 | +1.5% |
| Amounts payable | 17/49 | €35,776 | €33,750 | -€2,026 | -5.7% |
| Amounts payable within one year | 42/48 | €35,776 | €33,591 | -€2,186 | -6.1% |
| Financial debts | 43 | €18,123 | €18,103 | -€20 | -0.1% |
| Credit institutions | 430/8 | €18,123 | €18,103 | -€20 | -0.1% |
| Trade debts | 44 | €16,141 | €3,587 | -€12,554 | -77.8% |
| Suppliers | 440/4 | €16,141 | €3,587 | -€12,554 | -77.8% |
| Taxes, remuneration and social security | 45 | €1,512 | €8,401 | +€6,889 | +456% |
| Taxes | 450/3 | €583 | €7,624 | +€7,042 | +1,208% |
| Remuneration and social security | 454/9 | €929 | €777 | -€153 | -16.5% |
| Other amounts payable | 47/48 | - | €3,500 | +€3,500 | |
| Accrued charges and deferred income | 492/3 | - | €160 | +€160 | |
| Remuneration, social security and pensions | 62 | €15,429 | €14,354 | -€1,074 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86 | €86 | = | 0.0% |
| Other operating charges | 640/8 | €1,296 | €285 | -€1,011 | -78.0% |
| Non-recurring operating charges | 66A | - | €2,970 | +€2,970 | |
| Gross operating margin | 9900 | €19,642 | €27,827 | +€8,185 | +41.7% |
| Operating profit (loss) | 9901 | €2,831 | €10,132 | +€7,301 | +258% |
| Financial income | 75/76B | €1,983 | €20 | -€1,963 | -99.0% |
| Recurring financial income | 75 | €1,983 | €20 | -€1,963 | -99.0% |
| Financial charges | 65/66B | €1,988 | €3,279 | +€1,291 | +65.0% |
| Recurring financial charges | 65 | €1,988 | €3,279 | +€1,291 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €2,827 | €6,873 | +€4,047 | +143% |
| Income taxes | 67/77 | €1,058 | €6,175 | +€5,118 | +484% |
| Profit (loss) for the period | 9904 | €1,769 | €698 | -€1,071 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,769 | €698 | -€1,071 | -60.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.