Sana: 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.
Sana
Largest movements
- Stocks and contracts +€11,930
up €11,930 (+28.9%), from €41,280 to €53,210
- Cash -€9,255
down €9,255 (-66.6%), from €13,890 to €4,635
mainly Stocks and contracts (-€11,930) and Tax, wage and social debts (-€1,760)
- Reserves +€4,084
up €4,084 (+81.9%), from €4,984 to €9,068
- Tax, wage and social debts -€1,760
down €1,760 (-16.5%), from €10,686 to €8,926
of which Taxes: -€1,760
- Gross operating margin -€564
down €564 (-8.3%), from €6,768 to €6,204
- Other operating charges +€415
up €415 (+99.4%), from €417 to €832
- Taxes -€220
down €220 (-17.6%), from €1,246 to €1,026
- Financial charges +€131
up €131 (+101%), from €130 to €261
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 | €55,170 | €57,853 | +€2,683 | +4.9% |
| Current assets | 29/58 | €55,170 | €57,853 | +€2,683 | +4.9% |
| Stocks and contracts in progress | 3 | €41,280 | €53,210 | +€11,930 | +28.9% |
| Stocks | 30/36 | €41,280 | €53,210 | +€11,930 | +28.9% |
| Amounts receivable within one year | 40/41 | - | €8 | +€8 | |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €13,890 | €4,635 | -€9,255 | -66.6% |
| Total equity and liabilities | 10/49 | €55,170 | €57,853 | +€2,683 | +4.9% |
| Equity | 10/15 | €14,984 | €19,068 | +€4,084 | +27.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €4,984 | €9,068 | +€4,084 | +81.9% |
| Distributable reserves | 133 | €4,984 | €9,068 | +€4,084 | +81.9% |
| Amounts payable | 17/49 | €40,186 | €38,785 | -€1,401 | -3.5% |
| Amounts payable within one year | 42/48 | €40,186 | €38,785 | -€1,401 | -3.5% |
| Trade debts | 44 | - | €359 | +€359 | |
| Suppliers | 440/4 | - | €359 | +€359 | |
| Taxes, remuneration and social security | 45 | €10,686 | €8,926 | -€1,760 | -16.5% |
| Taxes | 450/3 | €8,036 | €6,276 | -€1,760 | -21.9% |
| Remuneration and social security | 454/9 | €2,650 | €2,650 | = | 0.0% |
| Other amounts payable | 47/48 | €29,500 | €29,500 | = | 0.0% |
| Other operating charges | 640/8 | €417 | €832 | +€415 | +99.4% |
| Gross operating margin | 9900 | €6,768 | €6,204 | -€564 | -8.3% |
| Operating profit (loss) | 9901 | €6,351 | €5,372 | -€979 | -15.4% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €130 | €261 | +€131 | +101% |
| Recurring financial charges | 65 | €130 | €261 | +€131 | +101% |
| Profit (loss) for the period before taxes | 9903 | €6,230 | €5,110 | -€1,120 | -18.0% |
| Income taxes | 67/77 | €1,246 | €1,026 | -€220 | -17.6% |
| Profit (loss) for the period | 9904 | €4,984 | €4,084 | -€900 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,984 | €4,084 | -€900 | -18.1% |
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 23 October 2026 via checked.be.