SAYARA: 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.
SAYARA
Largest movements
- Cash +€7,264
up €7,264 (+103%), from €7,046 to €14,310
mainly Net result for the year (+€14,752) and Depreciation (+€462)
- Tangible fixed assets -€462
down €462 (-67.8%), from €680 to €219
- Profit (loss) carried forward +€14,752
up €14,752 (+28.1%), from -€52,443 to -€37,692
- Other debts -€7,729
down €7,729 (-15.1%), from €51,302 to €43,572
- Trade debts -€291
no longer reported in 2025 (was €291)
- Gross operating margin +€2,407
up €2,407 (+18.6%), from €12,914 to €15,322
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 | €7,949 | €14,681 | +€6,732 | +84.7% |
| Fixed assets | 21/28 | €680 | €219 | -€462 | -67.8% |
| Tangible fixed assets | 22/27 | €680 | €219 | -€462 | -67.8% |
| Plant, machinery and equipment | 23 | €680 | €219 | -€462 | -67.8% |
| Current assets | 29/58 | €7,268 | €14,462 | +€7,194 | +99.0% |
| Amounts receivable within one year | 40/41 | €222 | €152 | -€70 | -31.7% |
| Trade receivables | 40 | €107 | - | -€107 | |
| Other amounts receivable | 41 | €115 | €152 | +€37 | +32.3% |
| Cash at bank and in hand | 54/58 | €7,046 | €14,310 | +€7,264 | +103% |
| Total equity and liabilities | 10/49 | €7,949 | €14,681 | +€6,732 | +84.7% |
| Equity | 10/15 | -€43,643 | -€28,892 | +€14,752 | +33.8% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,443 | -€37,692 | +€14,752 | +28.1% |
| Amounts payable | 17/49 | €51,592 | €43,572 | -€8,020 | -15.5% |
| Amounts payable within one year | 42/48 | €51,592 | €43,572 | -€8,020 | -15.5% |
| Trade debts | 44 | €291 | - | -€291 | |
| Suppliers | 440/4 | €291 | - | -€291 | |
| Other amounts payable | 47/48 | €51,302 | €43,572 | -€7,729 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €462 | €462 | = | 0.0% |
| Other operating charges | 640/8 | €141 | - | -€141 | |
| Gross operating margin | 9900 | €12,914 | €15,322 | +€2,407 | +18.6% |
| Operating profit (loss) | 9901 | €12,312 | €14,860 | +€2,548 | +20.7% |
| Financial charges | 65/66B | €64 | €108 | +€44 | +69.8% |
| Recurring financial charges | 65 | €64 | €108 | +€44 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €12,248 | €14,752 | +€2,503 | +20.4% |
| Profit (loss) for the period | 9904 | €12,248 | €14,752 | +€2,503 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,248 | €14,752 | +€2,503 | +20.4% |
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 24 October 2026 via checked.be.