SANAPAT: 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.
SANAPAT
Largest movements
- Tangible fixed assets -€5,236
down €5,236 (-6.1%), from €85,714 to €80,478
of which Land and buildings: -€2,791
- Cash -€4,071
down €4,071 (-2.7%), from €150,875 to €146,804
mainly Contributions, distributions and other (-€8,000) and Tax, wage and social debts (-€1,721)
- Profit (loss) carried forward -€8,511
down €8,511 (-8.6%), from €98,713 to €90,202
- Gross operating margin -€1,594
down €1,594 (-24.2%), from €6,599 to €5,005
- Taxes -€1,485
down €1,485, from €878 to -€607
- Depreciation -€1,018
down €1,018 (-16.3%), from €6,254 to €5,236
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 | €246,871 | €236,144 | -€10,727 | -4.3% |
| Fixed assets | 21/28 | €85,714 | €80,478 | -€5,236 | -6.1% |
| Tangible fixed assets | 22/27 | €85,714 | €80,478 | -€5,236 | -6.1% |
| Land and buildings | 22 | €83,040 | €80,249 | -€2,791 | -3.4% |
| Furniture and vehicles | 24 | €2,674 | €229 | -€2,445 | -91.4% |
| Current assets | 29/58 | €161,157 | €155,666 | -€5,491 | -3.4% |
| Amounts receivable within one year | 40/41 | €10,282 | €8,862 | -€1,420 | -13.8% |
| Trade receivables | 40 | €9,879 | €8,459 | -€1,420 | -14.4% |
| Other amounts receivable | 41 | €403 | €403 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €150,875 | €146,804 | -€4,071 | -2.7% |
| Total equity and liabilities | 10/49 | €246,871 | €236,144 | -€10,727 | -4.3% |
| Equity | 10/15 | €243,913 | €235,402 | -€8,511 | -3.5% |
| Contributions | 10/11 | €132,000 | €132,000 | = | 0.0% |
| Reserves | 13 | €13,200 | €13,200 | = | 0.0% |
| Distributable reserves | 133 | €13,200 | €13,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,713 | €90,202 | -€8,511 | -8.6% |
| Amounts payable | 17/49 | €2,958 | €742 | -€2,216 | -74.9% |
| Amounts payable within one year | 42/48 | €2,958 | €742 | -€2,216 | -74.9% |
| Trade debts | 44 | €908 | - | -€908 | |
| Suppliers | 440/4 | €908 | - | -€908 | |
| Taxes, remuneration and social security | 45 | €2,021 | €300 | -€1,721 | -85.2% |
| Taxes | 450/3 | €2,021 | €300 | -€1,721 | -85.2% |
| Other amounts payable | 47/48 | €29 | €442 | +€413 | +1,424% |
| Non-recurring operating income | 76A | - | €907 | +€907 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,254 | €5,236 | -€1,018 | -16.3% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €6,599 | €5,005 | -€1,594 | -24.2% |
| Operating profit (loss) | 9901 | -€328 | -€926 | -€598 | -182% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €180 | €192 | +€12 | +6.7% |
| Recurring financial charges | 65 | €180 | €192 | +€12 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€505 | -€1,118 | -€613 | -121% |
| Income taxes | 67/77 | €878 | -€607 | -€1,485 | |
| Profit (loss) for the period | 9904 | -€1,383 | -€511 | +€872 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,383 | -€511 | +€872 | +63.1% |
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 14 October 2026 via checked.be.