SANI-BAL: 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-BAL
Largest movements
- Deferred charges and accrued income +€16,942
new in 2025: €16,942
- Receivables within one year +€13,730
up €13,730 (+241%), from €5,704 to €19,434
of which Trade receivables: +€10,833
- Receivables after one year -€7,800
down €7,800 (-11.1%), from €70,000 to €62,200
- Cash -€2,426
down €2,426 (-22.3%), from €10,867 to €8,441
mainly Deferred charges and accrued income (-€16,942) and Receivables within one year (-€13,730)
- Tangible fixed assets +€1,383
up €1,383 (+75.2%), from €1,839 to €3,222
of which Furniture and vehicles: +€1,483
- Profit (loss) carried forward +€14,659
up €14,659 (+22.4%), from €65,504 to €80,163
- Short-term financial debts +€9,000
new in 2025: €9,000
- Trade debts -€3,048
down €3,048 (-59.6%), from €5,110 to €2,062
- Tax, wage and social debts +€1,507
up €1,507 (+46.4%), from €3,247 to €4,754
- Gross operating margin +€18,788
up €18,788 (+423%), from €4,445 to €23,233
- Taxes +€3,585
up €3,585 (+613%), from €585 to €4,170
- Other operating charges +€1,374
up €1,374 (+251%), from €548 to €1,922
- Depreciation +€943
up €943 (+75.2%), from €1,254 to €2,197
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 | €88,410 | €110,239 | +€21,829 | +24.7% |
| Fixed assets | 21/28 | €1,839 | €3,222 | +€1,383 | +75.2% |
| Tangible fixed assets | 22/27 | €1,839 | €3,222 | +€1,383 | +75.2% |
| Plant, machinery and equipment | 23 | €121 | €21 | -€100 | -82.6% |
| Furniture and vehicles | 24 | €1,718 | €3,201 | +€1,483 | +86.3% |
| Current assets | 29/58 | €86,571 | €107,017 | +€20,446 | +23.6% |
| Amounts receivable after more than one year | 29 | €70,000 | €62,200 | -€7,800 | -11.1% |
| Other amounts receivable | 291 | €70,000 | €62,200 | -€7,800 | -11.1% |
| Amounts receivable within one year | 40/41 | €5,704 | €19,434 | +€13,730 | +241% |
| Trade receivables | 40 | €4,630 | €15,463 | +€10,833 | +234% |
| Other amounts receivable | 41 | €1,074 | €3,971 | +€2,897 | +270% |
| Cash at bank and in hand | 54/58 | €10,867 | €8,441 | -€2,426 | -22.3% |
| Deferred charges and accrued income | 490/1 | - | €16,942 | +€16,942 | |
| Total equity and liabilities | 10/49 | €88,410 | €110,239 | +€21,829 | +24.7% |
| Equity | 10/15 | €79,764 | €94,423 | +€14,659 | +18.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €65,504 | €80,163 | +€14,659 | +22.4% |
| Amounts payable | 17/49 | €8,646 | €15,816 | +€7,170 | +82.9% |
| Amounts payable within one year | 42/48 | €8,646 | €15,816 | +€7,170 | +82.9% |
| Financial debts | 43 | - | €9,000 | +€9,000 | |
| Other loans | 439 | - | €9,000 | +€9,000 | |
| Trade debts | 44 | €5,110 | €2,062 | -€3,048 | -59.6% |
| Suppliers | 440/4 | €5,110 | €2,062 | -€3,048 | -59.6% |
| Taxes, remuneration and social security | 45 | €3,247 | €4,754 | +€1,507 | +46.4% |
| Taxes | 450/3 | €3,247 | €4,754 | +€1,507 | +46.4% |
| Other amounts payable | 47/48 | €289 | - | -€289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,254 | €2,197 | +€943 | +75.2% |
| Other operating charges | 640/8 | €548 | €1,922 | +€1,374 | +251% |
| Gross operating margin | 9900 | €4,445 | €23,233 | +€18,788 | +423% |
| Operating profit (loss) | 9901 | €2,643 | €19,114 | +€16,471 | +623% |
| Financial income | 75/76B | €2 | €1 | -€1 | -50.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -50.0% |
| Financial charges | 65/66B | €199 | €286 | +€87 | +43.7% |
| Recurring financial charges | 65 | €199 | €286 | +€87 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €2,446 | €18,829 | +€16,383 | +670% |
| Income taxes | 67/77 | €585 | €4,170 | +€3,585 | +613% |
| Profit (loss) for the period | 9904 | €1,861 | €14,659 | +€12,798 | +688% |
| Profit (loss) for the period to be appropriated | 9905 | €1,861 | €14,659 | +€12,798 | +688% |
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 31 October 2026 via checked.be.