D SANITAIR: what changed
D SANITAIR
Largest movements
- Receivables within one year -€8,913
down €8,913 (-25.9%), from €34,384 to €25,471
of which Trade receivables: -€10,439
- Stocks and contracts +€2,250
up €2,250 (+15.0%), from €15,000 to €17,250
of which Stocks: +€1,500
- Advances received -€5,348
no longer reported in 2025 (was €5,348)
- Short-term financial debts -€3,656
down €3,656 (-34.6%), from €10,556 to €6,899
- Trade debts +€2,843
up €2,843 (+30.6%), from €9,304 to €12,147
- Profit (loss) carried forward -€501
down €501 (-2.1%), from -€24,250 to -€24,751
- Taxes +€2,335
no longer reported in 2025 (was -€2,335)
- Gross operating margin -€826
down €826 (-14.7%), from €5,623 to €4,797
- Other operating charges +€237
up €237 (+49.0%), from €483 to €719
- Financial income +€236
up €236 (+7,069%), from €3 to €239
- Financial charges -€136
down €136 (-2.7%), from €4,954 to €4,818
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,462 | €42,799 | -€6,663 | -13.5% |
| Current assets | 29/58 | €49,462 | €42,799 | -€6,663 | -13.5% |
| Stocks and contracts in progress | 3 | €15,000 | €17,250 | +€2,250 | +15.0% |
| Stocks | 30/36 | - | €1,500 | +€1,500 | |
| Contracts in progress | 37 | €15,000 | €15,750 | +€750 | +5.0% |
| Amounts receivable within one year | 40/41 | €34,384 | €25,471 | -€8,913 | -25.9% |
| Trade receivables | 40 | €19,113 | €8,673 | -€10,439 | -54.6% |
| Other amounts receivable | 41 | €15,272 | €16,798 | +€1,526 | +10.0% |
| Cash at bank and in hand | 54/58 | €77 | €77 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,462 | €42,799 | -€6,663 | -13.5% |
| Equity | 10/15 | €24,069 | €23,568 | -€501 | -2.1% |
| Contributions | 10/11 | €9,640 | €9,640 | = | 0.0% |
| Contributions outside capital | 11 | €9,640 | €9,640 | = | 0.0% |
| Other | 1109/19 | €9,640 | €9,640 | = | 0.0% |
| Reserves | 13 | €38,680 | €38,680 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,820 | €36,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,250 | -€24,751 | -€501 | -2.1% |
| Amounts payable | 17/49 | €25,392 | €19,230 | -€6,162 | -24.3% |
| Amounts payable within one year | 42/48 | €25,207 | €19,046 | -€6,161 | -24.4% |
| Financial debts | 43 | €10,556 | €6,899 | -€3,656 | -34.6% |
| Credit institutions | 430/8 | €10,556 | €6,899 | -€3,656 | -34.6% |
| Trade debts | 44 | €9,304 | €12,147 | +€2,843 | +30.6% |
| Suppliers | 440/4 | €9,304 | €12,147 | +€2,843 | +30.6% |
| Advances received on contracts in progress | 46 | €5,348 | - | -€5,348 | |
| Accrued charges and deferred income | 492/3 | €186 | €184 | -€2 | -0.9% |
| Other operating charges | 640/8 | €483 | €719 | +€237 | +49.0% |
| Gross operating margin | 9900 | €5,623 | €4,797 | -€826 | -14.7% |
| Operating profit (loss) | 9901 | €5,140 | €4,078 | -€1,062 | -20.7% |
| Financial income | 75/76B | €3 | €239 | +€236 | +7,069% |
| Recurring financial income | 75 | €3 | €239 | +€236 | +7,069% |
| Financial charges | 65/66B | €4,954 | €4,818 | -€136 | -2.7% |
| Recurring financial charges | 65 | €4,954 | €4,818 | -€136 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €189 | -€501 | -€690 | |
| Income taxes | 67/77 | -€2,335 | - | +€2,335 | |
| Profit (loss) for the period | 9904 | €2,524 | -€501 | -€3,025 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,524 | -€501 | -€3,025 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.