SAYNA: 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.
SAYNA
Largest movements
- Stocks and contracts -€21,498
no longer reported in 2025 (was €21,498)
- Tangible fixed assets -€8,291
no longer reported in 2025 (was €8,291)
of which Furniture and vehicles: -€6,903
- Profit (loss) carried forward -€15,594
down €15,594 (-203%), from -€7,670 to -€23,264
- Other debts -€7,850
down €7,850 (-38.3%), from €20,518 to €12,668
- Trade debts -€5,994
no longer reported in 2025 (was €5,994)
- Tax, wage and social debts -€622
down €622 (-83.6%), from €744 to €122
- Gross operating margin -€18,892
down €18,892, from €5,934 to -€12,958
- Depreciation -€4,596
no longer reported in 2025 (was €4,596)
- Other operating charges +€807
up €807 (+47.2%), from €1,707 to €2,513
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 | €30,078 | €18 | -€30,060 | -99.9% |
| Fixed assets | 21/28 | €8,291 | - | -€8,291 | |
| Tangible fixed assets | 22/27 | €8,291 | - | -€8,291 | |
| Plant, machinery and equipment | 23 | €1,388 | - | -€1,388 | |
| Furniture and vehicles | 24 | €6,903 | - | -€6,903 | |
| Current assets | 29/58 | €21,787 | €18 | -€21,769 | -99.9% |
| Stocks and contracts in progress | 3 | €21,498 | - | -€21,498 | |
| Stocks | 30/36 | €21,498 | - | -€21,498 | |
| Cash at bank and in hand | 54/58 | €289 | €18 | -€270 | -93.7% |
| Total equity and liabilities | 10/49 | €30,078 | €18 | -€30,060 | -99.9% |
| Equity | 10/15 | €2,822 | -€12,772 | -€15,594 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,292 | €4,292 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,375 | €1,375 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,375 | €1,375 | = | 0.0% |
| Distributable reserves | 133 | €2,917 | €2,917 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,670 | -€23,264 | -€15,594 | -203% |
| Amounts payable | 17/49 | €27,256 | €12,790 | -€14,466 | -53.1% |
| Amounts payable within one year | 42/48 | €27,256 | €12,790 | -€14,466 | -53.1% |
| Trade debts | 44 | €5,994 | - | -€5,994 | |
| Suppliers | 440/4 | €5,994 | - | -€5,994 | |
| Taxes, remuneration and social security | 45 | €744 | €122 | -€622 | -83.6% |
| Taxes | 450/3 | €744 | €122 | -€622 | -83.6% |
| Other amounts payable | 47/48 | €20,518 | €12,668 | -€7,850 | -38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,596 | - | -€4,596 | |
| Other operating charges | 640/8 | €1,707 | €2,513 | +€807 | +47.2% |
| Gross operating margin | 9900 | €5,934 | -€12,958 | -€18,892 | |
| Operating profit (loss) | 9901 | -€369 | -€15,472 | -€15,103 | -4,094% |
| Profit (loss) for the period before taxes | 9903 | -€369 | -€15,472 | -€15,103 | -4,094% |
| Income taxes | 67/77 | €136 | €122 | -€13 | -9.9% |
| Profit (loss) for the period | 9904 | -€504 | -€15,594 | -€15,090 | -2,992% |
| Profit (loss) for the period to be appropriated | 9905 | -€504 | -€15,594 | -€15,090 | -2,992% |
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 29 October 2026 via checked.be.