sanctuS: 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.
sanctuS
Largest movements
- Receivables within one year +€34,485
up €34,485 (+403.7%), from €8,543 to €43,028
of which Trade receivables: +€34,485
- Cash +€23,732
up €23,732 (+220.2%), from €10,780 to €34,511
mainly Net result for the year (+€26,809) and Depreciation (+€21,406)
- Tangible fixed assets -€21,406
down €21,406 (-21.2%), from €100,939 to €79,533
of which Furniture and vehicles: -€19,880
- Profit (loss) carried forward +€26,809
up €26,809, from -€11,956 to €14,853
- Tax, wage and social debts +€10,958
up €10,958 (+73.4%), from €14,936 to €25,894
of which Taxes: +€6,458
- Debts after one year -€7,356
down €7,356 (-66.5%), from €11,068 to €3,712
- Trade debts +€6,114
up €6,114 (+300.1%), from €2,037 to €8,152
- Gross operating margin +€52,181
up €52,181 (+433.4%), from €12,040 to €64,221
- Taxes +€8,519
up €8,519 (+2809.7%), from €303 to €8,823
- Other operating charges +€979
up €979 (+37.8%), from €2,592 to €3,571
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 | €142,105 | €178,963 | +€36,859 | +25.9% |
| Fixed assets | 21/28 | €112,487 | €91,082 | -€21,406 | -19.0% |
| Intangible fixed assets | 21 | €11,428 | €11,428 | = | 0.0% |
| Tangible fixed assets | 22/27 | €100,939 | €79,533 | -€21,406 | -21.2% |
| Plant, machinery and equipment | 23 | €1,313 | €521 | -€792 | -60.3% |
| Furniture and vehicles | 24 | €91,901 | €72,021 | -€19,880 | -21.6% |
| Other tangible fixed assets | 26 | €7,725 | €6,991 | -€734 | -9.5% |
| Financial fixed assets | 28 | €121 | €121 | = | 0.0% |
| Current assets | 29/58 | €29,617 | €87,882 | +€58,265 | +196.7% |
| Amounts receivable within one year | 40/41 | €8,543 | €43,028 | +€34,485 | +403.7% |
| Trade receivables | 40 | €3,846 | €38,331 | +€34,485 | +896.6% |
| Other amounts receivable | 41 | €4,697 | €4,697 | = | 0.0% |
| Current investments | 50/53 | €10,294 | €10,343 | +€49 | +0.5% |
| Cash at bank and in hand | 54/58 | €10,780 | €34,511 | +€23,732 | +220.2% |
| Total equity and liabilities | 10/49 | €142,105 | €178,963 | +€36,859 | +25.9% |
| Equity | 10/15 | €86,935 | €113,743 | +€26,809 | +30.8% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €86,691 | €86,691 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,291 | €1,291 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,291 | €1,291 | = | 0.0% |
| Distributable reserves | 133 | €85,400 | €85,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,956 | €14,853 | +€26,809 | |
| Amounts payable | 17/49 | €55,170 | €65,220 | +€10,050 | +18.2% |
| Amounts payable after more than one year | 17 | €11,068 | €3,712 | -€7,356 | -66.5% |
| Financial debts | 170/4 | €11,068 | €3,712 | -€7,356 | -66.5% |
| Amounts payable within one year | 42/48 | €44,102 | €61,508 | +€17,406 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €7,356 | €7,356 | = | 0.0% |
| Trade debts | 44 | €2,037 | €8,152 | +€6,114 | +300.1% |
| Suppliers | 440/4 | €2,037 | €8,152 | +€6,114 | +300.1% |
| Taxes, remuneration and social security | 45 | €14,936 | €25,894 | +€10,958 | +73.4% |
| Taxes | 450/3 | €10,436 | €16,894 | +€6,458 | +61.9% |
| Remuneration and social security | 454/9 | €4,500 | €9,000 | +€4,500 | +100.0% |
| Other amounts payable | 47/48 | €19,773 | €20,107 | +€334 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,653 | €21,406 | -€247 | -1.1% |
| Other operating charges | 640/8 | €2,592 | €3,571 | +€979 | +37.8% |
| Non-recurring operating charges | 66A | €166 | €2,877 | +€2,712 | +1637.3% |
| Gross operating margin | 9900 | €12,040 | €64,221 | +€52,181 | +433.4% |
| Operating profit (loss) | 9901 | -€12,371 | €36,366 | +€48,737 | |
| Financial income | 75/76B | €26 | €49 | +€22 | +84.7% |
| Recurring financial income | 75 | €26 | €49 | +€22 | +84.7% |
| Financial charges | 65/66B | €792 | €784 | -€8 | -1.0% |
| Recurring financial charges | 65 | €792 | €784 | -€8 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,136 | €35,631 | +€48,768 | |
| Income taxes | 67/77 | €303 | €8,823 | +€8,519 | +2809.7% |
| Profit (loss) for the period | 9904 | -€13,440 | €26,809 | +€40,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,440 | €26,809 | +€40,248 |
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 3 October 2026 via checked.be.