Sanawar S.: 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.
Sanawar S.
Largest movements
- Cash +€45,702
up €45,702 (+89.6%), from €51,008 to €96,710
mainly Accrued charges and deferred income (+€60,000) and Receivables after one year (+€8,000)
- Receivables after one year -€8,000
down €8,000 (-100%), from €8,000 to €0
- Receivables within one year -€5,936
down €5,936 (-15.3%), from €38,704 to €32,768
of which Trade receivables: -€18,008
- Deferred charges and accrued income -€2,030
down €2,030 (-100%), from €2,030 to €0
- Accrued charges and deferred income +€60,000
up €60,000, from €0 to €60,000
- Trade debts -€24,182
down €24,182 (-92.7%), from €26,079 to €1,896
- Tax, wage and social debts -€7,154
down €7,154 (-66.9%), from €10,691 to €3,537
of which Taxes: -€5,354
- Profit (loss) carried forward +€1,947
up €1,947 (+3.3%), from €58,246 to €60,194
- Financial income +€4,400
new in 2025: €4,400
- Financial charges -€1,033
down €1,033 (-2.3%), from €44,772 to €43,738
- Depreciation -€850
down €850 (-41.7%), from €2,037 to €1,187
- Taxes +€476
up €476 (+272%), from €175 to €651
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 | €101,246 | €131,650 | +€30,404 | +30.0% |
| Fixed assets | 21/28 | €1,504 | €2,173 | +€669 | +44.5% |
| Tangible fixed assets | 22/27 | €1,504 | €2,173 | +€669 | +44.5% |
| Plant, machinery and equipment | 23 | - | €231 | +€231 | |
| Furniture and vehicles | 24 | €1,504 | €1,942 | +€438 | +29.1% |
| Current assets | 29/58 | €99,742 | €129,478 | +€29,735 | +29.8% |
| Amounts receivable after more than one year | 29 | €8,000 | €0 | -€8,000 | -100% |
| Other amounts receivable | 291 | €8,000 | €0 | -€8,000 | -100% |
| Amounts receivable within one year | 40/41 | €38,704 | €32,768 | -€5,936 | -15.3% |
| Trade receivables | 40 | €38,704 | €20,696 | -€18,008 | -46.5% |
| Other amounts receivable | 41 | - | €12,072 | +€12,072 | |
| Cash at bank and in hand | 54/58 | €51,008 | €96,710 | +€45,702 | +89.6% |
| Deferred charges and accrued income | 490/1 | €2,030 | €0 | -€2,030 | -100% |
| Total equity and liabilities | 10/49 | €101,246 | €131,650 | +€30,404 | +30.0% |
| Equity | 10/15 | €64,246 | €66,194 | +€1,947 | +3.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,246 | €60,194 | +€1,947 | +3.3% |
| Amounts payable | 17/49 | €37,000 | €65,457 | +€28,457 | +76.9% |
| Amounts payable within one year | 42/48 | €37,000 | €5,457 | -€31,543 | -85.3% |
| Financial debts | 43 | €50 | €23 | -€27 | -54.4% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €50 | €23 | -€27 | -54.4% |
| Trade debts | 44 | €26,079 | €1,896 | -€24,182 | -92.7% |
| Suppliers | 440/4 | €26,079 | €1,896 | -€24,182 | -92.7% |
| Taxes, remuneration and social security | 45 | €10,691 | €3,537 | -€7,154 | -66.9% |
| Taxes | 450/3 | €8,891 | €3,537 | -€5,354 | -60.2% |
| Remuneration and social security | 454/9 | €1,800 | €0 | -€1,800 | -100% |
| Other amounts payable | 47/48 | €181 | €0 | -€181 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €60,000 | +€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,037 | €1,187 | -€850 | -41.7% |
| Other operating charges | 640/8 | €387 | €501 | +€113 | +29.3% |
| Non-recurring operating charges | 66A | - | €924 | +€924 | |
| Gross operating margin | 9900 | €44,416 | €44,548 | +€133 | +0.3% |
| Operating profit (loss) | 9901 | €41,992 | €41,937 | -€55 | -0.1% |
| Financial income | 75/76B | - | €4,400 | +€4,400 | |
| Recurring financial income | 75 | - | €4,400 | +€4,400 | |
| Financial charges | 65/66B | €44,772 | €43,738 | -€1,033 | -2.3% |
| Recurring financial charges | 65 | €44,772 | €43,738 | -€1,033 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,780 | €2,599 | +€5,379 | |
| Income taxes | 67/77 | €175 | €651 | +€476 | +272% |
| Profit (loss) for the period | 9904 | -€2,955 | €1,947 | +€4,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,955 | €1,947 | +€4,902 |
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 27 October 2026 via checked.be.