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 +€13,473
up €13,473 (+310.3%), from €4,342 to €17,815
- Tangible fixed assets +€11,658
up €11,658 (+1151.2%), from €1,013 to €12,670
of which Furniture and vehicles: +€10,494
- Cash -€2,875
down €2,875 (-10.8%), from €26,745 to €23,870
- Tax, wage and social debts +€11,212
new in 2025: €11,212
- Profit (loss) carried forward +€11,128
up €11,128 (+37.6%), from €29,603 to €40,731
- Taxes +€11,630
new in 2025: €11,630
- Gross operating margin -€6,914
down €6,914 (-20.1%), from €34,425 to €27,511
- Depreciation +€2,750
up €2,750 (+543.1%), from €506 to €3,256
- Staff costs -€1,766
no longer reported in 2025 (was €1,766)
- Financial charges -€900
down €900 (-49.2%), from €1,829 to €929
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,103 | €54,443 | +€22,341 | +69.6% |
| Fixed assets | 21/28 | €1,013 | €12,670 | +€11,658 | +1151.2% |
| Tangible fixed assets | 22/27 | €1,013 | €12,670 | +€11,658 | +1151.2% |
| Furniture and vehicles | 24 | €1,013 | €11,506 | +€10,494 | +1036.2% |
| Assets under construction and advance payments | 27 | - | €1,164 | +€1,164 | |
| Current assets | 29/58 | €31,090 | €41,773 | +€10,683 | +34.4% |
| Amounts receivable within one year | 40/41 | €4,342 | €17,815 | +€13,473 | +310.3% |
| Other amounts receivable | 41 | €4,342 | €17,815 | +€13,473 | +310.3% |
| Cash at bank and in hand | 54/58 | €26,745 | €23,870 | -€2,875 | -10.8% |
| Deferred charges and accrued income | 490/1 | €3 | €88 | +€85 | +2908.6% |
| Total equity and liabilities | 10/49 | €32,103 | €54,443 | +€22,341 | +69.6% |
| Equity | 10/15 | €32,103 | €43,231 | +€11,128 | +34.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,603 | €40,731 | +€11,128 | +37.6% |
| Amounts payable | 17/49 | - | €11,212 | +€11,212 | |
| Amounts payable within one year | 42/48 | - | €11,212 | +€11,212 | |
| Taxes, remuneration and social security | 45 | - | €11,212 | +€11,212 | |
| Taxes | 450/3 | - | €11,212 | +€11,212 | |
| Remuneration, social security and pensions | 62 | €1,766 | - | -€1,766 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €3,256 | +€2,750 | +543.1% |
| Other operating charges | 640/8 | €721 | €568 | -€154 | -21.3% |
| Gross operating margin | 9900 | €34,425 | €27,511 | -€6,914 | -20.1% |
| Operating profit (loss) | 9901 | €31,432 | €23,687 | -€7,745 | -24.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,829 | €929 | -€900 | -49.2% |
| Recurring financial charges | 65 | €1,829 | €929 | -€900 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €29,603 | €22,758 | -€6,844 | -23.1% |
| Income taxes | 67/77 | - | €11,630 | +€11,630 | |
| Profit (loss) for the period | 9904 | €29,603 | €11,128 | -€18,474 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,603 | €11,128 | -€18,474 | -62.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.