SANA PUHKA: 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 PUHKA
Largest movements
- Receivables within one year +€11,383
up €11,383 (+156%), from €7,318 to €18,702
of which Trade receivables: +€10,124
- Trade debts +€9,248
up €9,248 (+146%), from €6,349 to €15,597
- Other debts +€1,200
up €1,200 (+2,315%), from €52 to €1,252
- Tax, wage and social debts +€887
new in 2024: €887
- Turnover +€7,356
up €7,356 (+391%), from €1,880 to €9,236
- Purchases and services +€7,327
up €7,327 (+394%), from €1,861 to €9,188
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.
Derived cash bridge
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 | €21,732 | €33,115 | +€11,383 | +52.4% |
| Fixed assets | 21/28 | €12,627 | €12,627 | = | 0.0% |
| Tangible fixed assets | 22/27 | €11,027 | €11,027 | = | 0.0% |
| Land and buildings | 22 | €11,027 | €11,027 | = | 0.0% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €9,105 | €20,488 | +€11,383 | +125% |
| Amounts receivable within one year | 40/41 | €7,318 | €18,702 | +€11,383 | +156% |
| Trade receivables | 40 | €7,106 | €17,230 | +€10,124 | +142% |
| Other amounts receivable | 41 | €212 | €1,471 | +€1,259 | +594% |
| Cash at bank and in hand | 54/58 | €295 | €295 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,492 | €1,492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €21,732 | €33,115 | +€11,383 | +52.4% |
| Equity | 10/15 | €15,331 | €15,379 | +€48 | +0.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,074 | -€5,026 | +€48 | +0.9% |
| Amounts payable | 17/49 | €6,401 | €17,736 | +€11,335 | +177% |
| Amounts payable within one year | 42/48 | €6,401 | €17,736 | +€11,335 | +177% |
| Trade debts | 44 | €6,349 | €15,597 | +€9,248 | +146% |
| Suppliers | 440/4 | €6,349 | €15,597 | +€9,248 | +146% |
| Taxes, remuneration and social security | 45 | - | €887 | +€887 | |
| Taxes | 450/3 | - | €887 | +€887 | |
| Other amounts payable | 47/48 | €52 | €1,252 | +€1,200 | +2,315% |
| Turnover | 70 | €1,880 | €9,236 | +€7,356 | +391% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,861 | €9,188 | +€7,327 | +394% |
| Gross operating margin | 9900 | €19 | €48 | +€29 | +154% |
| Operating profit (loss) | 9901 | €19 | €48 | +€29 | +154% |
| Financial charges | 65/66B | €19 | - | -€19 | |
| Recurring financial charges | 65 | €19 | - | -€19 | |
| Profit (loss) for the period before taxes | 9903 | €0 | €48 | +€48 | |
| Profit (loss) for the period | 9904 | €0 | €48 | +€48 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €48 | +€48 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.