SANDRA TRANS: 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.
SANDRA TRANS
Largest movements
- Receivables within one year +€31,007
up €31,007 (+23.5%), from €131,907 to €162,914
of which Other amounts receivable: +€27,448
- Tangible fixed assets -€9,305
down €9,305 (-26.2%), from €35,580 to €26,275
- Tax, wage and social debts +€30,298
up €30,298 (+41.9%), from €72,257 to €102,555
of which Remuneration and social security: +€29,769
- Debts after one year -€11,341
down €11,341 (-52.1%), from €21,774 to €10,433
- Trade debts +€10,688
up €10,688 (+40.7%), from €26,278 to €36,966
- Current portion of long-term debt -€3,927
down €3,927 (-25.7%), from €15,268 to €11,341
- Profit (loss) carried forward -€3,795
down €3,795 (-24.0%), from -€15,819 to -€19,615
- Staff costs +€48,744
up €48,744 (+32.0%), from €152,436 to €201,180
- Gross operating margin +€38,728
up €38,728 (+20.1%), from €192,475 to €231,203
- Other operating charges +€8,244
up €8,244 (+241.2%), from €3,418 to €11,662
- Financial charges +€3,242
up €3,242 (+62.3%), from €5,205 to €8,447
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 | €188,532 | €210,019 | +€21,486 | +11.4% |
| Fixed assets | 21/28 | €36,230 | €26,925 | -€9,305 | -25.7% |
| Tangible fixed assets | 22/27 | €35,580 | €26,275 | -€9,305 | -26.2% |
| Furniture and vehicles | 24 | €35,580 | €26,275 | -€9,305 | -26.2% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €152,302 | €183,094 | +€30,792 | +20.2% |
| Amounts receivable within one year | 40/41 | €131,907 | €162,914 | +€31,007 | +23.5% |
| Trade receivables | 40 | €43,154 | €46,713 | +€3,559 | +8.2% |
| Other amounts receivable | 41 | €88,753 | €116,201 | +€27,448 | +30.9% |
| Cash at bank and in hand | 54/58 | €20,389 | €20,090 | -€299 | -1.5% |
| Deferred charges and accrued income | 490/1 | €7 | €90 | +€83 | +1176.2% |
| Total equity and liabilities | 10/49 | €188,532 | €210,019 | +€21,486 | +11.4% |
| Equity | 10/15 | €52,501 | €48,705 | -€3,795 | -7.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €55,920 | €55,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,060 | €54,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,819 | -€19,615 | -€3,795 | -24.0% |
| Amounts payable | 17/49 | €136,032 | €161,313 | +€25,282 | +18.6% |
| Amounts payable after more than one year | 17 | €21,774 | €10,433 | -€11,341 | -52.1% |
| Financial debts | 170/4 | €21,774 | €10,433 | -€11,341 | -52.1% |
| Amounts payable within one year | 42/48 | €113,804 | €150,862 | +€37,058 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €15,268 | €11,341 | -€3,927 | -25.7% |
| Trade debts | 44 | €26,278 | €36,966 | +€10,688 | +40.7% |
| Suppliers | 440/4 | €26,278 | €36,966 | +€10,688 | +40.7% |
| Taxes, remuneration and social security | 45 | €72,257 | €102,555 | +€30,298 | +41.9% |
| Taxes | 450/3 | €47,002 | €47,531 | +€529 | +1.1% |
| Remuneration and social security | 454/9 | €25,255 | €55,024 | +€29,769 | +117.9% |
| Accrued charges and deferred income | 492/3 | €454 | €19 | -€436 | -95.9% |
| Remuneration, social security and pensions | 62 | €152,436 | €201,180 | +€48,744 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,181 | €17,607 | +€1,426 | +8.8% |
| Other operating charges | 640/8 | €3,418 | €11,662 | +€8,244 | +241.2% |
| Gross operating margin | 9900 | €192,475 | €231,203 | +€38,728 | +20.1% |
| Operating profit (loss) | 9901 | €20,440 | €754 | -€19,686 | -96.3% |
| Financial income | 75/76B | €4,359 | €6,064 | +€1,704 | +39.1% |
| Recurring financial income | 75 | €4,359 | €6,064 | +€1,704 | +39.1% |
| Financial charges | 65/66B | €5,205 | €8,447 | +€3,242 | +62.3% |
| Recurring financial charges | 65 | €5,205 | €8,447 | +€3,242 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €19,595 | -€1,629 | -€21,224 | |
| Income taxes | 67/77 | €4,442 | €2,166 | -€2,276 | -51.2% |
| Profit (loss) for the period | 9904 | €15,153 | -€3,795 | -€18,948 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,153 | -€3,795 | -€18,948 |
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.