SANI 3000: 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.
SANI 3000
Largest movements
- Stocks and contracts +€16,100
new in 2024: €16,100
- Cash +€10,511
up €10,511 (+70.9%), from €14,820 to €25,331
mainly Tax, wage and social debts (+€38,984) and Other debts (+€20,036)
- Receivables within one year +€9,748
up €9,748 (+4.3%), from €224,157 to €233,905
of which Other amounts receivable: +€48,183
- Accrued charges and deferred income -€42,000
no longer reported in 2024 (was €42,000)
- Tax, wage and social debts +€38,984
up €38,984 (+140%), from €27,784 to €66,768
of which Taxes: +€21,520
- Other debts +€20,036
up €20,036 (+49.8%), from €40,264 to €60,300
- Profit (loss) carried forward +€11,753
up €11,753 (+42.2%), from €27,874 to €39,627
- Advances received +€5,300
new in 2024: €5,300
- Gross operating margin +€148,990
up €148,990 (+132%), from €112,866 to €261,857
- Staff costs +€138,715
up €138,715 (+162%), from €85,616 to €224,332
- Taxes +€5,871
up €5,871 (+184%), from €3,185 to €9,056
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.
Derived cash bridge
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 | €274,134 | €307,298 | +€33,163 | +12.1% |
| Fixed assets | 21/28 | €33,157 | €30,928 | -€2,229 | -6.7% |
| Tangible fixed assets | 22/27 | €12,334 | €10,105 | -€2,229 | -18.1% |
| Plant, machinery and equipment | 23 | €808 | €3,785 | +€2,977 | +368% |
| Furniture and vehicles | 24 | €11,526 | €6,320 | -€5,206 | -45.2% |
| Financial fixed assets | 28 | €20,823 | €20,823 | = | 0.0% |
| Current assets | 29/58 | €240,977 | €276,369 | +€35,392 | +14.7% |
| Stocks and contracts in progress | 3 | - | €16,100 | +€16,100 | |
| Stocks | 30/36 | - | €16,100 | +€16,100 | |
| Amounts receivable within one year | 40/41 | €224,157 | €233,905 | +€9,748 | +4.3% |
| Trade receivables | 40 | €206,465 | €168,030 | -€38,435 | -18.6% |
| Other amounts receivable | 41 | €17,692 | €65,875 | +€48,183 | +272% |
| Cash at bank and in hand | 54/58 | €14,820 | €25,331 | +€10,511 | +70.9% |
| Deferred charges and accrued income | 490/1 | €2,000 | €1,034 | -€966 | -48.3% |
| Total equity and liabilities | 10/49 | €274,134 | €307,298 | +€33,163 | +12.1% |
| Equity | 10/15 | €70,095 | €81,849 | +€11,753 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,621 | €23,621 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,761 | €21,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,874 | €39,627 | +€11,753 | +42.2% |
| Amounts payable | 17/49 | €204,039 | €225,449 | +€21,410 | +10.5% |
| Amounts payable within one year | 42/48 | €162,039 | €225,449 | +€63,410 | +39.1% |
| Trade debts | 44 | €93,991 | €93,081 | -€910 | -1.0% |
| Suppliers | 440/4 | €93,991 | €93,081 | -€910 | -1.0% |
| Advances received on contracts in progress | 46 | - | €5,300 | +€5,300 | |
| Taxes, remuneration and social security | 45 | €27,784 | €66,768 | +€38,984 | +140% |
| Taxes | 450/3 | €4,231 | €25,751 | +€21,520 | +509% |
| Remuneration and social security | 454/9 | €23,552 | €41,017 | +€17,464 | +74.1% |
| Other amounts payable | 47/48 | €40,264 | €60,300 | +€20,036 | +49.8% |
| Accrued charges and deferred income | 492/3 | €42,000 | - | -€42,000 | |
| Remuneration, social security and pensions | 62 | €85,616 | €224,332 | +€138,715 | +162% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,704 | €8,138 | +€1,434 | +21.4% |
| Other operating charges | 640/8 | €6,703 | €7,389 | +€686 | +10.2% |
| Gross operating margin | 9900 | €112,866 | €261,857 | +€148,990 | +132% |
| Operating profit (loss) | 9901 | €13,843 | €21,998 | +€8,156 | +58.9% |
| Financial income | 75/76B | €34 | €1,635 | +€1,601 | +4,661% |
| Recurring financial income | 75 | €34 | €1,635 | +€1,601 | +4,661% |
| Non-recurring financial income | 76B | €34 | €1,635 | +€1,601 | +4,661% |
| Financial charges | 65/66B | €2,995 | €2,824 | -€172 | -5.7% |
| Recurring financial charges | 65 | €2,995 | €2,824 | -€172 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €10,882 | €20,810 | +€9,928 | +91.2% |
| Income taxes | 67/77 | €3,185 | €9,056 | +€5,871 | +184% |
| Profit (loss) for the period | 9904 | €7,697 | €11,753 | +€4,056 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,697 | €11,753 | +€4,056 | +52.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.