SANAGUI: 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.
SANAGUI
Largest movements
- Cash -€2,715
down €2,715 (-88.6%), from €3,065 to €350
mainly Net result for the year (-€5,410) and Trade debts (-€3,171)
- Receivables within one year -€1,982
down €1,982 (-56.2%), from €3,529 to €1,547
of which Other amounts receivable: -€2,161
- Tangible fixed assets -€182
down €182 (-50.0%), from €365 to €182
- Profit (loss) carried forward -€5,410
down €5,410 (-18.7%), from -€28,981 to -€34,391
- Trade debts -€3,171
down €3,171 (-24.6%), from €12,880 to €9,709
- Tax, wage and social debts +€3,142
up €3,142 (+2,286%), from €137 to €3,279
of which Taxes: +€2,042
- Other debts +€560
up €560 (+6.5%), from €8,631 to €9,191
- Financial charges -€960
down €960 (-94.7%), from €1,014 to €54
of which Non-recurring financial charges: -€532
- Gross operating margin +€550
up €550 (+12.6%), from -€4,349 to -€3,799
- Staff costs -€365
no longer reported in 2025 (was €365)
- Other operating charges +€116
up €116 (+11.1%), from €1,047 to €1,163
- Taxes +€111
up €111 (+81.1%), from €137 to €249
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 | €7,389 | €2,510 | -€4,879 | -66.0% |
| Fixed assets | 21/28 | €795 | €612 | -€182 | -22.9% |
| Tangible fixed assets | 22/27 | €365 | €182 | -€182 | -50.0% |
| Plant, machinery and equipment | 23 | €365 | €182 | -€182 | -50.0% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €6,594 | €1,897 | -€4,697 | -71.2% |
| Amounts receivable within one year | 40/41 | €3,529 | €1,547 | -€1,982 | -56.2% |
| Trade receivables | 40 | €1,368 | €1,547 | +€179 | +13.1% |
| Other amounts receivable | 41 | €2,161 | - | -€2,161 | |
| Cash at bank and in hand | 54/58 | €3,065 | €350 | -€2,715 | -88.6% |
| Total equity and liabilities | 10/49 | €7,389 | €2,510 | -€4,879 | -66.0% |
| Equity | 10/15 | -€14,260 | -€19,670 | -€5,410 | -37.9% |
| Contributions | 10/11 | €14,300 | €14,300 | = | 0.0% |
| Reserves | 13 | €421 | €421 | = | 0.0% |
| Non-distributable reserves | 130/1 | €421 | €421 | = | 0.0% |
| Reserves not available under the articles | 1311 | €421 | €421 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,981 | -€34,391 | -€5,410 | -18.7% |
| Amounts payable | 17/49 | €21,649 | €22,179 | +€531 | +2.5% |
| Amounts payable within one year | 42/48 | €21,649 | €22,179 | +€531 | +2.5% |
| Trade debts | 44 | €12,880 | €9,709 | -€3,171 | -24.6% |
| Suppliers | 440/4 | €12,880 | €9,709 | -€3,171 | -24.6% |
| Taxes, remuneration and social security | 45 | €137 | €3,279 | +€3,142 | +2,286% |
| Taxes | 450/3 | €137 | €2,179 | +€2,042 | +1,486% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €8,631 | €9,191 | +€560 | +6.5% |
| Remuneration, social security and pensions | 62 | €365 | - | -€365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €182 | = | 0.0% |
| Other operating charges | 640/8 | €1,047 | €1,163 | +€116 | +11.1% |
| Gross operating margin | 9900 | -€4,349 | -€3,799 | +€550 | +12.6% |
| Operating profit (loss) | 9901 | -€5,944 | -€5,144 | +€799 | +13.4% |
| Financial income | 75/76B | - | €37 | +€37 | |
| Recurring financial income | 75 | - | €37 | +€37 | |
| Financial charges | 65/66B | €1,014 | €54 | -€960 | -94.7% |
| Recurring financial charges | 65 | €482 | €54 | -€428 | -88.8% |
| Non-recurring financial charges | 66B | €532 | - | -€532 | |
| Profit (loss) for the period before taxes | 9903 | -€6,958 | -€5,161 | +€1,797 | +25.8% |
| Income taxes | 67/77 | €137 | €249 | +€111 | +81.1% |
| Profit (loss) for the period | 9904 | -€7,095 | -€5,410 | +€1,685 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,095 | -€5,410 | +€1,685 | +23.8% |
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 17 October 2026 via checked.be.