SAN: 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.
SAN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €12 | €12 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12 | €12 | = | 0.0% |
| Total equity and liabilities | 10/49 | €12 | €12 | = | 0.0% |
| Equity | 10/15 | -€6,965 | -€6,965 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,308 | €16,308 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,448 | €14,448 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,673 | -€35,673 | = | 0.0% |
| Amounts payable | 17/49 | €6,978 | €6,978 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,978 | €6,978 | = | 0.0% |
| Trade debts | 44 | €557 | €557 | = | 0.0% |
| Suppliers | 440/4 | €557 | €557 | = | 0.0% |
| Other amounts payable | 47/48 | €6,421 | €6,421 | = | 0.0% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | - | = | |
| Operating profit (loss) | 9901 | €0 | - | = | |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | - | = |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.