SANI ACCES: 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 ACCES
Largest movements
- Stocks and contracts -€23,565
down €23,565 (-3.5%), from €676,936 to €653,371
- Receivables within one year +€18,086
up €18,086 (+8.5%), from €211,585 to €229,671
of which Trade receivables: +€72,704
- Profit (loss) carried forward -€12,503
down €12,503 (-22.5%), from -€55,467 to -€67,970
- Turnover -€154,427
no longer reported in 2025 (was €154,427)
- Purchases and services -€152,437
no longer reported in 2025 (was €152,437)
- Gross operating margin -€12,780
down €12,780, from €1,990 to -€10,790
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 | €914,674 | €907,619 | -€7,055 | -0.8% |
| Fixed assets | 21/28 | €14,237 | €12,809 | -€1,428 | -10.0% |
| Tangible fixed assets | 22/27 | €13,937 | €12,509 | -€1,428 | -10.2% |
| Plant, machinery and equipment | 23 | €1,678 | €509 | -€1,169 | -69.7% |
| Furniture and vehicles | 24 | €12,259 | €12,000 | -€259 | -2.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €900,437 | €894,810 | -€5,627 | -0.6% |
| Stocks and contracts in progress | 3 | €676,936 | €653,371 | -€23,565 | -3.5% |
| Stocks | 30/36 | €676,936 | €653,371 | -€23,565 | -3.5% |
| Amounts receivable within one year | 40/41 | €211,585 | €229,671 | +€18,086 | +8.5% |
| Trade receivables | 40 | €131,348 | €204,052 | +€72,704 | +55.4% |
| Other amounts receivable | 41 | €80,237 | €25,619 | -€54,618 | -68.1% |
| Cash at bank and in hand | 54/58 | €11,259 | €11,111 | -€148 | -1.3% |
| Deferred charges and accrued income | 490/1 | €657 | €657 | = | 0.0% |
| Total equity and liabilities | 10/49 | €914,674 | €907,619 | -€7,055 | -0.8% |
| Equity | 10/15 | €61,733 | €49,230 | -€12,503 | -20.3% |
| Contributions | 10/11 | €117,200 | €117,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,467 | -€67,970 | -€12,503 | -22.5% |
| Amounts payable | 17/49 | €852,941 | €858,389 | +€5,448 | +0.6% |
| Amounts payable after more than one year | 17 | €710,445 | €710,445 | = | 0.0% |
| Financial debts | 170/4 | €10,655 | €10,655 | = | 0.0% |
| Other amounts payable | 178/9 | €699,790 | €699,790 | = | 0.0% |
| Amounts payable within one year | 42/48 | €142,496 | €147,944 | +€5,448 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €2,533 | €2,533 | = | 0.0% |
| Trade debts | 44 | €121,725 | €129,711 | +€7,986 | +6.6% |
| Suppliers | 440/4 | €121,725 | €129,711 | +€7,986 | +6.6% |
| Taxes, remuneration and social security | 45 | €18,238 | €14,700 | -€3,538 | -19.4% |
| Taxes | 450/3 | €18,238 | €14,700 | -€3,538 | -19.4% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Turnover | 70 | €154,427 | - | -€154,427 | |
| Goods, raw materials, services and sundry goods | 60/61 | €152,437 | - | -€152,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,428 | +€1,428 | |
| Other operating charges | 640/8 | €1,201 | €191 | -€1,010 | -84.1% |
| Non-recurring operating charges | 66A | - | €48 | +€48 | |
| Gross operating margin | 9900 | €1,990 | -€10,790 | -€12,780 | |
| Operating profit (loss) | 9901 | €789 | -€12,457 | -€13,246 | |
| Financial charges | 65/66B | €258 | €46 | -€212 | -82.2% |
| Recurring financial charges | 65 | €178 | €46 | -€132 | -74.2% |
| Non-recurring financial charges | 66B | €80 | - | -€80 | |
| Profit (loss) for the period before taxes | 9903 | €531 | -€12,503 | -€13,034 | |
| Profit (loss) for the period | 9904 | €531 | -€12,503 | -€13,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €531 | -€12,503 | -€13,034 |
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 13 October 2026 via checked.be.