SAYANE: 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.
SAYANE
Largest movements
- Cash -€14,470
down €14,470 (-46.5%), from €31,099 to €16,629
mainly Investment in fixed assets (net) (-€7,595) and Tax, wage and social debts (-€6,473)
- Tangible fixed assets +€7,215
new in 2025: €7,215
- Stocks and contracts +€4,000
new in 2025: €4,000
- Receivables within one year +€1,268
up €1,268 (+30.2%), from €4,192 to €5,459
of which Other amounts receivable: +€1,630
- Deferred charges and accrued income +€661
new in 2025: €661
- Tax, wage and social debts -€6,473
down €6,473 (-94.8%), from €6,827 to €354
- Trade debts +€4,914
new in 2025: €4,914
- Gross operating margin -€27,680
down €27,680 (-96.5%), from €28,674 to €994
- Purchases and services +€14,548
up €14,548 (+27.5%), from €52,854 to €67,402
- Turnover -€13,132
down €13,132 (-16.1%), from €81,528 to €68,396
- Taxes -€6,796
down €6,796 (-95.0%), from €7,150 to €354
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.
Derived cash bridge
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 | €35,291 | €33,965 | -€1,326 | -3.8% |
| Fixed assets | 21/28 | - | €7,215 | +€7,215 | |
| Tangible fixed assets | 22/27 | - | €7,215 | +€7,215 | |
| Plant, machinery and equipment | 23 | - | €7,215 | +€7,215 | |
| Current assets | 29/58 | €35,291 | €26,749 | -€8,542 | -24.2% |
| Stocks and contracts in progress | 3 | - | €4,000 | +€4,000 | |
| Stocks | 30/36 | - | €4,000 | +€4,000 | |
| Amounts receivable within one year | 40/41 | €4,192 | €5,459 | +€1,268 | +30.2% |
| Trade receivables | 40 | €2,615 | €2,252 | -€363 | -13.9% |
| Other amounts receivable | 41 | €1,577 | €3,207 | +€1,630 | +103% |
| Cash at bank and in hand | 54/58 | €31,099 | €16,629 | -€14,470 | -46.5% |
| Deferred charges and accrued income | 490/1 | - | €661 | +€661 | |
| Total equity and liabilities | 10/49 | €35,291 | €33,965 | -€1,326 | -3.8% |
| Equity | 10/15 | €23,022 | €23,098 | +€76 | +0.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,522 | €21,598 | +€76 | +0.4% |
| Amounts payable | 17/49 | €12,269 | €10,867 | -€1,402 | -11.4% |
| Amounts payable within one year | 42/48 | €12,269 | €10,867 | -€1,402 | -11.4% |
| Trade debts | 44 | - | €4,914 | +€4,914 | |
| Suppliers | 440/4 | - | €4,914 | +€4,914 | |
| Taxes, remuneration and social security | 45 | €6,827 | €354 | -€6,473 | -94.8% |
| Taxes | 450/3 | €6,827 | €354 | -€6,473 | -94.8% |
| Other amounts payable | 47/48 | €5,442 | €5,599 | +€157 | +2.9% |
| Turnover | 70 | €81,528 | €68,396 | -€13,132 | -16.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,854 | €67,402 | +€14,548 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €380 | +€380 | |
| Other operating charges | 640/8 | - | €112 | +€112 | |
| Gross operating margin | 9900 | €28,674 | €994 | -€27,680 | -96.5% |
| Operating profit (loss) | 9901 | €28,674 | €502 | -€28,171 | -98.2% |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.2% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €28,602 | €430 | -€28,171 | -98.5% |
| Income taxes | 67/77 | €7,150 | €354 | -€6,796 | -95.0% |
| Profit (loss) for the period | 9904 | €21,451 | €76 | -€21,375 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,451 | €76 | -€21,375 | -99.6% |
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 28 October 2026 via checked.be.