SanaClis: 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.
SanaClis
Largest movements
- Cash +€8,047
up €8,047 (+63.6%), from €12,643 to €20,690
mainly Debts after one year (+€30,000) and Trade debts (+€4,922)
- Receivables within one year -€3,192
down €3,192 (-27.2%), from €11,742 to €8,550
of which Trade receivables: -€2,715
- Deferred charges and accrued income +€1,396
up €1,396 (+21.4%), from €6,532 to €7,928
- Formation expenses -€700
down €700 (-22.1%), from €3,174 to €2,474
- Profit (loss) carried forward -€31,824
down €31,824 (-67.0%), from -€47,533 to -€79,357
- Debts after one year +€30,000
up €30,000 (+300.0%), from €10,000 to €40,000
- Trade debts +€4,922
up €4,922 (+44.3%), from €11,108 to €16,030
- Accrued charges and deferred income +€1,688
up €1,688 (+2333.3%), from €72 to €1,760
- Tax, wage and social debts +€766
up €766 (+4.4%), from €17,344 to €18,110
of which Remuneration and social security: +€601
- Gross operating margin +€66,472
up €66,472 (+173.1%), from €38,408 to €104,880
- Staff costs +€47,351
up €47,351 (+56.0%), from €84,527 to €131,878
- Financial charges +€2,868
up €2,868 (+278.2%), from €1,031 to €3,899
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.
Cash bridge derived
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 | €40,992 | €46,543 | +€5,552 | +13.5% |
| Formation expenses | 20 | €3,174 | €2,474 | -€700 | -22.1% |
| Fixed assets | 21/28 | €6,900 | €6,900 | = | 0.0% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €30,918 | €37,169 | +€6,252 | +20.2% |
| Amounts receivable within one year | 40/41 | €11,742 | €8,550 | -€3,192 | -27.2% |
| Trade receivables | 40 | €9,237 | €6,522 | -€2,715 | -29.4% |
| Other amounts receivable | 41 | €2,505 | €2,028 | -€477 | -19.0% |
| Cash at bank and in hand | 54/58 | €12,643 | €20,690 | +€8,047 | +63.6% |
| Deferred charges and accrued income | 490/1 | €6,532 | €7,928 | +€1,396 | +21.4% |
| Total equity and liabilities | 10/49 | €40,992 | €46,543 | +€5,552 | +13.5% |
| Equity | 10/15 | €2,467 | -€29,357 | -€31,824 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,533 | -€79,357 | -€31,824 | -67.0% |
| Amounts payable | 17/49 | €38,525 | €75,900 | +€37,375 | +97.0% |
| Amounts payable after more than one year | 17 | €10,000 | €40,000 | +€30,000 | +300.0% |
| Financial debts | 170/4 | €10,000 | €40,000 | +€30,000 | +300.0% |
| Amounts payable within one year | 42/48 | €28,453 | €34,140 | +€5,688 | +20.0% |
| Trade debts | 44 | €11,108 | €16,030 | +€4,922 | +44.3% |
| Suppliers | 440/4 | €11,108 | €16,030 | +€4,922 | +44.3% |
| Taxes, remuneration and social security | 45 | €17,344 | €18,110 | +€766 | +4.4% |
| Taxes | 450/3 | €58 | €223 | +€165 | +285.8% |
| Remuneration and social security | 454/9 | €17,287 | €17,888 | +€601 | +3.5% |
| Accrued charges and deferred income | 492/3 | €72 | €1,760 | +€1,688 | +2333.3% |
| Remuneration, social security and pensions | 62 | €84,527 | €131,878 | +€47,351 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326 | €700 | +€374 | +114.7% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €38,408 | €104,880 | +€66,472 | +173.1% |
| Operating profit (loss) | 9901 | -€46,445 | -€27,760 | +€18,685 | +40.2% |
| Financial charges | 65/66B | €1,031 | €3,899 | +€2,868 | +278.2% |
| Recurring financial charges | 65 | €1,031 | €3,899 | +€2,868 | +278.2% |
| Profit (loss) for the period before taxes | 9903 | -€47,476 | -€31,659 | +€15,817 | +33.3% |
| Income taxes | 67/77 | €58 | €165 | +€107 | +185.8% |
| Profit (loss) for the period | 9904 | -€47,533 | -€31,824 | +€15,710 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,533 | -€31,824 | +€15,710 | +33.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.