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
- Deferred charges and accrued income -€11,367
down €11,367 (-99.2%), from €11,459 to €92
- Tangible fixed assets -€4,956
down €4,956 (-49.0%), from €10,122 to €5,166
of which Other tangible fixed assets: -€2,908
- Cash -€2,438
down €2,438 (-64.4%), from €3,787 to €1,349
mainly Net result for the year (-€24,661) and Trade debts (-€2,124)
- Receivables within one year +€606
up €606 (+15.2%), from €3,990 to €4,596
of which Trade receivables: +€617
- Profit (loss) carried forward -€24,661
down €24,661 (-146.2%), from -€16,866 to -€41,527
- Other debts +€10,173
up €10,173 (+28.2%), from €36,111 to €46,283
- Trade debts -€2,124
down €2,124 (-64.9%), from €3,275 to €1,151
- Tax, wage and social debts -€1,766
down €1,766 (-85.6%), from €2,062 to €296
- Gross operating margin -€20,950
down €20,950, from €3,579 to -€17,370
- Other operating charges +€3,548
up €3,548 (+1227.9%), from €289 to €3,837
- Financial charges -€741
down €741 (-37.0%), from €1,999 to €1,258
of which Financial charges: -€965
- Depreciation -€255
down €255 (-11.1%), from €2,303 to €2,047
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 | €29,582 | €11,204 | -€18,378 | -62.1% |
| Fixed assets | 21/28 | €10,346 | €5,166 | -€5,180 | -50.1% |
| Tangible fixed assets | 22/27 | €10,122 | €5,166 | -€4,956 | -49.0% |
| Furniture and vehicles | 24 | €7,214 | €5,166 | -€2,047 | -28.4% |
| Other tangible fixed assets | 26 | €2,908 | €0 | -€2,908 | -100.0% |
| Financial fixed assets | 28 | €224 | €0 | -€224 | -100.0% |
| Current assets | 29/58 | €19,236 | €6,037 | -€13,198 | -68.6% |
| Amounts receivable within one year | 40/41 | €3,990 | €4,596 | +€606 | +15.2% |
| Trade receivables | 40 | €1,456 | €2,072 | +€617 | +42.3% |
| Other amounts receivable | 41 | €2,534 | €2,523 | -€11 | -0.4% |
| Cash at bank and in hand | 54/58 | €3,787 | €1,349 | -€2,438 | -64.4% |
| Deferred charges and accrued income | 490/1 | €11,459 | €92 | -€11,367 | -99.2% |
| Total equity and liabilities | 10/49 | €29,582 | €11,204 | -€18,378 | -62.1% |
| Equity | 10/15 | -€11,866 | -€36,527 | -€24,661 | -207.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,866 | -€41,527 | -€24,661 | -146.2% |
| Amounts payable | 17/49 | €41,448 | €47,730 | +€6,282 | +15.2% |
| Amounts payable within one year | 42/48 | €41,448 | €47,730 | +€6,282 | +15.2% |
| Trade debts | 44 | €3,275 | €1,151 | -€2,124 | -64.9% |
| Suppliers | 440/4 | €3,275 | €1,151 | -€2,124 | -64.9% |
| Taxes, remuneration and social security | 45 | €2,062 | €296 | -€1,766 | -85.6% |
| Taxes | 450/3 | €2,062 | €296 | -€1,766 | -85.6% |
| Other amounts payable | 47/48 | €36,111 | €46,283 | +€10,173 | +28.2% |
| Non-recurring operating income | 76A | €69 | €0 | -€69 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,303 | €2,047 | -€255 | -11.1% |
| Other operating charges | 640/8 | €289 | €3,837 | +€3,548 | +1227.9% |
| Non-recurring operating charges | 66A | €731 | €0 | -€731 | -100.0% |
| Gross operating margin | 9900 | €3,579 | -€17,370 | -€20,950 | |
| Operating profit (loss) | 9901 | €257 | -€23,255 | -€23,512 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,999 | €1,258 | -€741 | -37.0% |
| Recurring financial charges | 65 | €1,999 | €1,034 | -€965 | -48.3% |
| Non-recurring financial charges | 66B | - | €224 | +€224 | |
| Profit (loss) for the period before taxes | 9903 | -€1,742 | -€24,513 | -€22,771 | -1307.0% |
| Income taxes | 67/77 | €140 | €147 | +€8 | +5.6% |
| Profit (loss) for the period | 9904 | -€1,882 | -€24,661 | -€22,779 | -1210.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,882 | -€24,661 | -€22,779 | -1210.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.