Saya Projects: 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.
Saya Projects
Largest movements
- Cash +€147,807
up €147,807 (+3932.9%), from €3,758 to €151,566
mainly Other debts (+€154,368) and Net result for the year (+€146,674)
- Receivables within one year -€22,926
down €22,926 (-63.7%), from €35,983 to €13,057
of which Trade receivables: -€25,839
- Other debts +€154,368
up €154,368 (+19017.9%), from €812 to €155,180
- Reserves -€33,326
down €33,326 (-25.2%), from €132,281 to €98,955
- Tax, wage and social debts +€3,840
up €3,840 (+126.0%), from €3,048 to €6,888
- Gross operating margin +€146,305
up €146,305 (+399.5%), from €36,623 to €182,928
- Taxes +€22,674
up €22,674 (+138.7%), from €16,344 to €39,018
- Financial income +€3,250
new in 2025: €3,250
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 | €139,741 | €264,622 | +€124,882 | +89.4% |
| Current assets | 29/58 | €139,741 | €264,622 | +€124,882 | +89.4% |
| Amounts receivable within one year | 40/41 | €35,983 | €13,057 | -€22,926 | -63.7% |
| Trade receivables | 40 | €29,833 | €3,994 | -€25,839 | -86.6% |
| Other amounts receivable | 41 | €6,150 | €9,063 | +€2,913 | +47.4% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,758 | €151,566 | +€147,807 | +3932.9% |
| Total equity and liabilities | 10/49 | €139,741 | €264,622 | +€124,882 | +89.4% |
| Equity | 10/15 | €135,881 | €102,555 | -€33,326 | -24.5% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €132,281 | €98,955 | -€33,326 | -25.2% |
| Distributable reserves | 133 | €132,281 | €98,955 | -€33,326 | -25.2% |
| Amounts payable | 17/49 | €3,860 | €162,068 | +€158,208 | +4098.6% |
| Amounts payable within one year | 42/48 | €3,860 | €162,068 | +€158,208 | +4098.6% |
| Taxes, remuneration and social security | 45 | €3,048 | €6,888 | +€3,840 | +126.0% |
| Taxes | 450/3 | €3,048 | €6,888 | +€3,840 | +126.0% |
| Other amounts payable | 47/48 | €812 | €155,180 | +€154,368 | +19017.9% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €36,623 | €182,928 | +€146,305 | +399.5% |
| Operating profit (loss) | 9901 | €36,173 | €182,528 | +€146,355 | +404.6% |
| Financial income | 75/76B | - | €3,250 | +€3,250 | |
| Recurring financial income | 75 | - | €3,250 | +€3,250 | |
| Financial charges | 65/66B | - | €86 | +€86 | |
| Recurring financial charges | 65 | - | €86 | +€86 | |
| Non-recurring financial charges | 66B | - | €86 | +€86 | |
| Profit (loss) for the period before taxes | 9903 | €36,173 | €185,692 | +€149,519 | +413.3% |
| Income taxes | 67/77 | €16,344 | €39,018 | +€22,674 | +138.7% |
| Profit (loss) for the period | 9904 | €19,829 | €146,674 | +€126,845 | +639.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,829 | €146,674 | +€126,845 | +639.7% |
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 9 October 2026 via checked.be.