Sanbene: 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.
Sanbene
Largest movements
- Receivables within one year +€219,078
up €219,078 (+139.7%), from €156,860 to €375,938
of which Other amounts receivable: +€299,126
- Tangible fixed assets -€71,197
down €71,197 (-13.7%), from €518,147 to €446,950
of which Other tangible fixed assets: -€66,876
- Cash -€39,644
down €39,644 (-81.3%), from €48,760 to €9,116
mainly Trade debts (-€470,551) and Receivables within one year (-€219,078)
- Deferred charges and accrued income -€11,257
no longer reported in 2024 (was €11,257)
- Trade debts -€470,551
down €470,551 (-53.1%), from €886,588 to €416,037
- Tax, wage and social debts +€359,647
up €359,647 (+156.5%), from €229,812 to €589,459
of which Taxes: +€311,970
- Profit (loss) carried forward +€352,934
up €352,934 (+28.7%), from -€1.2m to -€878,621
- Short-term financial debts -€97,580
down €97,580 (-48.5%), from €201,297 to €103,718
- Other debts -€92,733
down €92,733 (-35.1%), from €264,508 to €171,776
- Gross operating margin +€819,935
up €819,935, from -€70,892 to €749,043
- Staff costs +€67,776
up €67,776 (+47.5%), from €142,788 to €210,564
- Financial charges +€22,377
up €22,377 (+41.9%), from €53,374 to €75,751
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.
Cash bridge derived
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 | €740,024 | €837,004 | +€96,980 | +13.1% |
| Fixed assets | 21/28 | €523,147 | €451,950 | -€71,197 | -13.6% |
| Tangible fixed assets | 22/27 | €518,147 | €446,950 | -€71,197 | -13.7% |
| Plant, machinery and equipment | 23 | €27,854 | €23,534 | -€4,320 | -15.5% |
| Other tangible fixed assets | 26 | €490,292 | €423,416 | -€66,876 | -13.6% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €216,877 | €385,054 | +€168,177 | +77.5% |
| Amounts receivable within one year | 40/41 | €156,860 | €375,938 | +€219,078 | +139.7% |
| Trade receivables | 40 | €80,047 | - | -€80,047 | |
| Other amounts receivable | 41 | €76,812 | €375,938 | +€299,126 | +389.4% |
| Cash at bank and in hand | 54/58 | €48,760 | €9,116 | -€39,644 | -81.3% |
| Deferred charges and accrued income | 490/1 | €11,257 | - | -€11,257 | |
| Total equity and liabilities | 10/49 | €740,024 | €837,004 | +€96,980 | +13.1% |
| Equity | 10/15 | -€1,225,355 | -€872,421 | +€352,934 | +28.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,231,555 | -€878,621 | +€352,934 | +28.7% |
| Amounts payable | 17/49 | €1,965,378 | €1,709,425 | -€255,954 | -13.0% |
| Amounts payable after more than one year | 17 | €383,173 | €415,817 | +€32,644 | +8.5% |
| Financial debts | 170/4 | - | €4,376 | +€4,376 | |
| Other amounts payable | 178/9 | €383,173 | €411,441 | +€28,268 | +7.4% |
| Amounts payable within one year | 42/48 | €1,582,205 | €1,293,608 | -€288,597 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | - | €12,619 | +€12,619 | |
| Financial debts | 43 | €201,297 | €103,718 | -€97,580 | -48.5% |
| Other loans | 439 | €201,297 | €103,718 | -€97,580 | -48.5% |
| Trade debts | 44 | €886,588 | €416,037 | -€470,551 | -53.1% |
| Suppliers | 440/4 | €886,588 | €416,037 | -€470,551 | -53.1% |
| Taxes, remuneration and social security | 45 | €229,812 | €589,459 | +€359,647 | +156.5% |
| Taxes | 450/3 | €195,796 | €507,766 | +€311,970 | +159.3% |
| Remuneration and social security | 454/9 | €34,016 | €81,693 | +€47,676 | +140.2% |
| Other amounts payable | 47/48 | €264,508 | €171,776 | -€92,733 | -35.1% |
| Remuneration, social security and pensions | 62 | €142,788 | €210,564 | +€67,776 | +47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,618 | €86,183 | +€3,565 | +4.3% |
| Other operating charges | 640/8 | €24,834 | €29,485 | +€4,652 | +18.7% |
| Gross operating margin | 9900 | -€70,892 | €749,043 | +€819,935 | |
| Operating profit (loss) | 9901 | -€321,131 | €422,811 | +€743,942 | |
| Financial income | 75/76B | €469 | €6,208 | +€5,739 | +1224.4% |
| Recurring financial income | 75 | €469 | €6,208 | +€5,739 | +1224.4% |
| Financial charges | 65/66B | €53,374 | €75,751 | +€22,377 | +41.9% |
| Recurring financial charges | 65 | €53,374 | €75,751 | +€22,377 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | -€374,037 | €353,267 | +€727,304 | |
| Income taxes | 67/77 | €424 | €334 | -€90 | -21.3% |
| Profit (loss) for the period | 9904 | -€374,460 | €352,934 | +€727,394 | |
| Profit (loss) for the period to be appropriated | 9905 | -€374,460 | €352,934 | +€727,394 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.