El SANSCHA: 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.
El SANSCHA
Largest movements
- Tangible fixed assets +€13,480
up €13,480 (+49.5%), from €27,232 to €40,712
of which Furniture and vehicles: +€15,888
- Receivables within one year +€7,115
up €7,115 (+107.4%), from €6,623 to €13,738
of which Trade receivables: +€3,800
- Other debts +€16,932
up €16,932 (+17.0%), from €99,404 to €116,336
- Short-term financial debts +€12,034
up €12,034, from €0 to €12,034
- Profit (loss) carried forward -€9,907
down €9,907 (-10.8%), from -€91,336 to -€101,243
- Trade debts +€6,641
up €6,641 (+1628.9%), from €408 to €7,049
- Advances received -€6,050
down €6,050 (-100.0%), from €6,050 to €0
- Gross operating margin -€8,092
down €8,092 (-70.2%), from €11,533 to €3,441
- Depreciation +€3,076
up €3,076 (+89.3%), from €3,444 to €6,520
- Financial charges +€1,870
up €1,870 (+85.1%), from €2,199 to €4,069
- Other operating charges -€692
down €692 (-22.1%), from €3,127 to €2,435
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 | €42,359 | €62,610 | +€20,251 | +47.8% |
| Fixed assets | 21/28 | €28,032 | €41,512 | +€13,480 | +48.1% |
| Tangible fixed assets | 22/27 | €27,232 | €40,712 | +€13,480 | +49.5% |
| Land and buildings | 22 | €19,369 | €18,307 | -€1,061 | -5.5% |
| Plant, machinery and equipment | 23 | €5,906 | €4,560 | -€1,346 | -22.8% |
| Furniture and vehicles | 24 | €1,957 | €17,845 | +€15,888 | +811.7% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €14,327 | €21,098 | +€6,771 | +47.3% |
| Stocks and contracts in progress | 3 | €574 | €609 | +€34 | +6.0% |
| Stocks | 30/36 | €574 | €609 | +€34 | +6.0% |
| Amounts receivable within one year | 40/41 | €6,623 | €13,738 | +€7,115 | +107.4% |
| Trade receivables | 40 | €6,623 | €10,423 | +€3,800 | +57.4% |
| Other amounts receivable | 41 | €0 | €3,315 | +€3,315 | |
| Cash at bank and in hand | 54/58 | €5,937 | €5,807 | -€130 | -2.2% |
| Deferred charges and accrued income | 490/1 | €1,192 | €945 | -€248 | -20.8% |
| Total equity and liabilities | 10/49 | €42,359 | €62,610 | +€20,251 | +47.8% |
| Equity | 10/15 | -€72,812 | -€82,718 | -€9,907 | -13.6% |
| Contributions | 10/11 | €13,634 | €13,634 | = | 0.0% |
| Reserves | 13 | €4,890 | €4,890 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,890 | €4,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,336 | -€101,243 | -€9,907 | -10.8% |
| Amounts payable | 17/49 | €115,171 | €145,328 | +€30,158 | +26.2% |
| Amounts payable within one year | 42/48 | €110,243 | €138,684 | +€28,441 | +25.8% |
| Financial debts | 43 | €0 | €12,034 | +€12,034 | |
| Credit institutions | 430/8 | €0 | €12,034 | +€12,034 | |
| Trade debts | 44 | €408 | €7,049 | +€6,641 | +1628.9% |
| Suppliers | 440/4 | €408 | €7,049 | +€6,641 | +1628.9% |
| Advances received on contracts in progress | 46 | €6,050 | €0 | -€6,050 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,382 | €3,266 | -€1,116 | -25.5% |
| Taxes | 450/3 | €4,382 | €3,266 | -€1,116 | -25.5% |
| Other amounts payable | 47/48 | €99,404 | €116,336 | +€16,932 | +17.0% |
| Accrued charges and deferred income | 492/3 | €4,928 | €6,644 | +€1,716 | +34.8% |
| Non-recurring operating income | 76A | €3,277 | €0 | -€3,277 | -100.0% |
| Remuneration, social security and pensions | 62 | €270 | €270 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,444 | €6,520 | +€3,076 | +89.3% |
| Other operating charges | 640/8 | €3,127 | €2,435 | -€692 | -22.1% |
| Gross operating margin | 9900 | €11,533 | €3,441 | -€8,092 | -70.2% |
| Operating profit (loss) | 9901 | €4,692 | -€5,784 | -€10,476 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €2,199 | €4,069 | +€1,870 | +85.1% |
| Recurring financial charges | 65 | €2,199 | €4,069 | +€1,870 | +85.1% |
| Profit (loss) for the period before taxes | 9903 | €2,494 | -€9,853 | -€12,348 | |
| Income taxes | 67/77 | €161 | €53 | -€108 | -67.0% |
| Profit (loss) for the period | 9904 | €2,333 | -€9,907 | -€12,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,333 | -€9,907 | -€12,240 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.