SAYA: 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.
SAYA
Largest movements
- Receivables within one year -€46,538
down €46,538 (-98.5%), from €47,262 to €724
- Tangible fixed assets -€4,000
down €4,000 (-27.9%), from €14,357 to €10,357
- Cash -€1,718
down €1,718 (-23.0%), from €7,482 to €5,764
mainly Contributions, distributions and other (-€59,044) and Debts after one year (-€5,154)
- Profit (loss) carried forward -€58,944
down €58,944, from €54,729 to -€4,215
- Other debts +€12,209
new in 2025: €12,209
- Debts after one year -€5,154
down €5,154 (-69.2%), from €7,447 to €2,294
- Turnover -€17,230
no longer reported in 2025 (was €17,230)
- Purchases and services -€14,281
no longer reported in 2025 (was €14,281)
- Gross operating margin -€1,694
down €1,694 (-23.5%), from €7,207 to €5,514
- Depreciation -€786
down €786 (-16.4%), from €4,786 to €4,000
- Other operating charges -€482
down €482 (-32.2%), from €1,496 to €1,014
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 | €69,465 | €17,499 | -€51,966 | -74.8% |
| Fixed assets | 21/28 | €14,357 | €10,357 | -€4,000 | -27.9% |
| Tangible fixed assets | 22/27 | €14,357 | €10,357 | -€4,000 | -27.9% |
| Furniture and vehicles | 24 | €14,357 | €10,357 | -€4,000 | -27.9% |
| Current assets | 29/58 | €55,108 | €7,142 | -€47,966 | -87.0% |
| Amounts receivable within one year | 40/41 | €47,262 | €724 | -€46,538 | -98.5% |
| Other amounts receivable | 41 | €47,262 | €724 | -€46,538 | -98.5% |
| Cash at bank and in hand | 54/58 | €7,482 | €5,764 | -€1,718 | -23.0% |
| Deferred charges and accrued income | 490/1 | €365 | €655 | +€290 | +79.5% |
| Total equity and liabilities | 10/49 | €69,465 | €17,499 | -€51,966 | -74.8% |
| Equity | 10/15 | €57,114 | -€1,830 | -€58,944 | |
| Contributions | 10/11 | €197 | €197 | = | 0.0% |
| Reserves | 13 | €2,188 | €2,188 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,188 | €2,188 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,188 | €2,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,729 | -€4,215 | -€58,944 | |
| Amounts payable | 17/49 | €12,351 | €19,329 | +€6,978 | +56.5% |
| Amounts payable after more than one year | 17 | €7,447 | €2,294 | -€5,154 | -69.2% |
| Financial debts | 170/4 | €7,447 | €2,294 | -€5,154 | -69.2% |
| Amounts payable within one year | 42/48 | €4,903 | €17,035 | +€12,132 | +247.4% |
| Current portion of amounts payable after more than one year | 42 | €3,811 | €3,875 | +€64 | +1.7% |
| Trade debts | 44 | €701 | €951 | +€250 | +35.6% |
| Suppliers | 440/4 | €701 | €951 | +€250 | +35.6% |
| Taxes, remuneration and social security | 45 | €391 | - | -€391 | |
| Taxes | 450/3 | €391 | - | -€391 | |
| Other amounts payable | 47/48 | - | €12,209 | +€12,209 | |
| Turnover | 70 | €17,230 | - | -€17,230 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,281 | - | -€14,281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,786 | €4,000 | -€786 | -16.4% |
| Other operating charges | 640/8 | €1,496 | €1,014 | -€482 | -32.2% |
| Gross operating margin | 9900 | €7,207 | €5,514 | -€1,694 | -23.5% |
| Operating profit (loss) | 9901 | €926 | €500 | -€426 | -46.0% |
| Financial charges | 65/66B | €478 | €400 | -€78 | -16.3% |
| Recurring financial charges | 65 | €478 | €400 | -€78 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €448 | €100 | -€348 | -77.7% |
| Profit (loss) for the period | 9904 | €448 | €100 | -€348 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €448 | €100 | -€348 | -77.7% |
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.