Sanchez & Co: 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.
Sanchez & Co
Largest movements
- Cash +€14,878
up €14,878 (+324%), from €4,596 to €19,474
mainly Depreciation (+€9,481) and Receivables within one year (+€7,702)
- Tangible fixed assets -€9,481
down €9,481 (-8.9%), from €106,713 to €97,232
of which Land and buildings: -€4,855
- Receivables within one year -€7,702
down €7,702 (-22.9%), from €33,689 to €25,987
of which Other amounts receivable: -€7,044
- Deferred charges and accrued income +€2,221
up €2,221 (+14.6%), from €15,172 to €17,393
- Reserves +€2,929
up €2,929 (+2.7%), from €108,743 to €111,671
of which Distributable reserves: +€2,929
- Trade debts -€1,989
down €1,989 (-4.1%), from €48,080 to €46,091
- Gross operating margin -€2,948
down €2,948 (-15.6%), from €18,935 to €15,987
- Taxes -€695
down €695 (-41.1%), from €1,692 to €997
- Other operating charges -€615
down €615 (-21.0%), from €2,937 to €2,322
- Depreciation +€242
up €242 (+2.6%), from €9,238 to €9,481
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 | €180,170 | €180,087 | -€83 | 0.0% |
| Fixed assets | 21/28 | €126,713 | €117,232 | -€9,481 | -7.5% |
| Tangible fixed assets | 22/27 | €106,713 | €97,232 | -€9,481 | -8.9% |
| Land and buildings | 22 | €90,528 | €85,674 | -€4,855 | -5.4% |
| Furniture and vehicles | 24 | €16,185 | €11,559 | -€4,626 | -28.6% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €53,457 | €62,854 | +€9,397 | +17.6% |
| Amounts receivable within one year | 40/41 | €33,689 | €25,987 | -€7,702 | -22.9% |
| Trade receivables | 40 | €19,695 | €19,037 | -€658 | -3.3% |
| Other amounts receivable | 41 | €13,994 | €6,950 | -€7,044 | -50.3% |
| Cash at bank and in hand | 54/58 | €4,596 | €19,474 | +€14,878 | +324% |
| Deferred charges and accrued income | 490/1 | €15,172 | €17,393 | +€2,221 | +14.6% |
| Total equity and liabilities | 10/49 | €180,170 | €180,087 | -€83 | 0.0% |
| Equity | 10/15 | €114,943 | €117,871 | +€2,929 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €108,743 | €111,671 | +€2,929 | +2.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €8,855 | €8,855 | = | 0.0% |
| Distributable reserves | 133 | €98,028 | €100,957 | +€2,929 | +3.0% |
| Amounts payable | 17/49 | €65,227 | €62,215 | -€3,012 | -4.6% |
| Amounts payable after more than one year | 17 | €3,200 | €3,200 | = | 0.0% |
| Other amounts payable | 178/9 | €3,200 | €3,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,027 | €59,015 | -€3,012 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €1,918 | €1,913 | -€5 | -0.2% |
| Trade debts | 44 | €48,080 | €46,091 | -€1,989 | -4.1% |
| Suppliers | 440/4 | €48,080 | €46,091 | -€1,989 | -4.1% |
| Other amounts payable | 47/48 | €12,029 | €11,011 | -€1,018 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,238 | €9,481 | +€242 | +2.6% |
| Other operating charges | 640/8 | €2,937 | €2,322 | -€615 | -21.0% |
| Gross operating margin | 9900 | €18,935 | €15,987 | -€2,948 | -15.6% |
| Operating profit (loss) | 9901 | €6,759 | €4,185 | -€2,575 | -38.1% |
| Financial charges | 65/66B | €277 | €259 | -€19 | -6.7% |
| Recurring financial charges | 65 | €277 | €259 | -€19 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €6,482 | €3,926 | -€2,556 | -39.4% |
| Income taxes | 67/77 | €1,692 | €997 | -€695 | -41.1% |
| Profit (loss) for the period | 9904 | €4,790 | €2,929 | -€1,861 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,790 | €2,929 | -€1,861 | -38.9% |
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.