SAYARI: 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.
SAYARI
Largest movements
- Receivables within one year -€13,249
down €13,249 (-58.1%), from €22,807 to €9,558
of which Other amounts receivable: -€18,608
- Cash -€10,733
down €10,733 (-96.3%), from €11,145 to €412
mainly Net result for the year (-€43,510) and Tax, wage and social debts (-€927)
- Tangible fixed assets -€9,500
down €9,500 (-38.6%), from €24,597 to €15,097
- Stocks and contracts -€4,795
no longer reported in 2024 (was €4,795)
- Profit (loss) carried forward -€43,510
down €43,510, from €22,713 to -€20,797
- Trade debts +€6,160
up €6,160 (+88.3%), from €6,980 to €13,140
- Tax, wage and social debts -€927
down €927 (-7.2%), from €12,821 to €11,894
of which Taxes: -€919
- Staff costs -€76,514
down €76,514 (-100.0%), from €76,518 to €4
- Gross operating margin -€73,589
down €73,589, from €40,428 to -€33,162
- Depreciation +€5,597
up €5,597 (+143.4%), from €3,903 to €9,500
- Other operating charges -€5,004
down €5,004 (-85.2%), from €5,877 to €873
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,096 | €26,819 | -€38,277 | -58.8% |
| Fixed assets | 21/28 | €26,349 | €16,849 | -€9,500 | -36.1% |
| Tangible fixed assets | 22/27 | €24,597 | €15,097 | -€9,500 | -38.6% |
| Furniture and vehicles | 24 | €24,597 | €15,097 | -€9,500 | -38.6% |
| Financial fixed assets | 28 | €1,751 | €1,751 | = | 0.0% |
| Current assets | 29/58 | €38,747 | €9,970 | -€28,777 | -74.3% |
| Stocks and contracts in progress | 3 | €4,795 | - | -€4,795 | |
| Stocks | 30/36 | €4,795 | - | -€4,795 | |
| Amounts receivable within one year | 40/41 | €22,807 | €9,558 | -€13,249 | -58.1% |
| Trade receivables | 40 | €511 | €5,870 | +€5,359 | +1048.8% |
| Other amounts receivable | 41 | €22,296 | €3,688 | -€18,608 | -83.5% |
| Cash at bank and in hand | 54/58 | €11,145 | €412 | -€10,733 | -96.3% |
| Total equity and liabilities | 10/49 | €65,096 | €26,819 | -€38,277 | -58.8% |
| Equity | 10/15 | €30,601 | -€12,910 | -€43,510 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,688 | €1,688 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,688 | €1,688 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,688 | €1,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,713 | -€20,797 | -€43,510 | |
| Amounts payable | 17/49 | €34,495 | €39,729 | +€5,233 | +15.2% |
| Amounts payable after more than one year | 17 | €14,662 | €14,662 | = | 0.0% |
| Financial debts | 170/4 | €14,662 | €14,662 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,833 | €25,066 | +€5,233 | +26.4% |
| Trade debts | 44 | €6,980 | €13,140 | +€6,160 | +88.3% |
| Suppliers | 440/4 | €6,980 | €13,140 | +€6,160 | +88.3% |
| Taxes, remuneration and social security | 45 | €12,821 | €11,894 | -€927 | -7.2% |
| Taxes | 450/3 | €1,873 | €955 | -€919 | -49.0% |
| Remuneration and social security | 454/9 | €10,948 | €10,939 | -€9 | -0.1% |
| Other amounts payable | 47/48 | €32 | €32 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €76,518 | €4 | -€76,514 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,903 | €9,500 | +€5,597 | +143.4% |
| Other operating charges | 640/8 | €5,877 | €873 | -€5,004 | -85.2% |
| Gross operating margin | 9900 | €40,428 | -€33,162 | -€73,589 | |
| Operating profit (loss) | 9901 | -€45,870 | -€43,538 | +€2,332 | +5.1% |
| Financial income | 75/76B | €1 | €210 | +€210 | +34367.2% |
| Recurring financial income | 75 | €1 | €210 | +€210 | +34367.2% |
| Financial charges | 65/66B | €157 | €183 | +€26 | +16.4% |
| Recurring financial charges | 65 | €157 | €183 | +€26 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€46,026 | -€43,510 | +€2,516 | +5.5% |
| Profit (loss) for the period | 9904 | -€46,026 | -€43,510 | +€2,516 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,026 | -€43,510 | +€2,516 | +5.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.