Sani - Beghin: 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 - Beghin
Largest movements
- Tangible fixed assets +€20,886
up €20,886 (+133%), from €15,757 to €36,643
of which Furniture and vehicles: +€22,687
- Cash -€9,598
down €9,598 (-19.1%), from €50,187 to €40,589
mainly Investment in fixed assets (net) (-€30,413) and Stocks and contracts (-€582)
- Receivables within one year -€9,009
down €9,009 (-36.3%), from €24,844 to €15,835
of which Trade receivables: -€9,062
- Trade debts +€1,593
up €1,593 (+12.2%), from €13,072 to €14,665
- Turnover +€51,762
up €51,762 (+11.3%), from €458,279 to €510,041
- Purchases and services +€48,718
up €48,718 (+10.8%), from €450,802 to €499,520
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 | €144,685 | €147,546 | +€2,861 | +2.0% |
| Fixed assets | 21/28 | €20,757 | €41,643 | +€20,886 | +101% |
| Tangible fixed assets | 22/27 | €15,757 | €36,643 | +€20,886 | +133% |
| Plant, machinery and equipment | 23 | €14,669 | €12,868 | -€1,801 | -12.3% |
| Furniture and vehicles | 24 | €1,088 | €23,775 | +€22,687 | +2,085% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €123,928 | €105,903 | -€18,025 | -14.5% |
| Stocks and contracts in progress | 3 | €48,897 | €49,479 | +€582 | +1.2% |
| Stocks | 30/36 | €48,897 | €49,479 | +€582 | +1.2% |
| Amounts receivable within one year | 40/41 | €24,844 | €15,835 | -€9,009 | -36.3% |
| Trade receivables | 40 | €20,720 | €11,658 | -€9,062 | -43.7% |
| Other amounts receivable | 41 | €4,124 | €4,177 | +€53 | +1.3% |
| Cash at bank and in hand | 54/58 | €50,187 | €40,589 | -€9,598 | -19.1% |
| Total equity and liabilities | 10/49 | €144,685 | €147,546 | +€2,861 | +2.0% |
| Equity | 10/15 | €131,437 | €132,705 | +€1,268 | +1.0% |
| Contributions | 10/11 | €38,114 | €38,114 | = | 0.0% |
| Contributions outside capital | 11 | €38,114 | €38,114 | = | 0.0% |
| Other | 1109/19 | €38,114 | €38,114 | = | 0.0% |
| Reserves | 13 | €4,047 | €4,047 | = | 0.0% |
| Distributable reserves | 133 | €4,047 | €4,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,276 | €90,544 | +€1,268 | +1.4% |
| Amounts payable | 17/49 | €13,248 | €14,841 | +€1,593 | +12.0% |
| Amounts payable within one year | 42/48 | €13,248 | €14,841 | +€1,593 | +12.0% |
| Trade debts | 44 | €13,072 | €14,665 | +€1,593 | +12.2% |
| Suppliers | 440/4 | €13,072 | €14,665 | +€1,593 | +12.2% |
| Taxes, remuneration and social security | 45 | €176 | €176 | = | 0.0% |
| Taxes | 450/3 | €176 | €176 | = | 0.0% |
| Turnover | 70 | €458,279 | €510,041 | +€51,762 | +11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €450,802 | €499,520 | +€48,718 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,524 | €9,527 | +€4,003 | +72.5% |
| Other operating charges | 640/8 | €953 | €1,016 | +€63 | +6.6% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €7,477 | €11,760 | +€4,283 | +57.3% |
| Operating profit (loss) | 9901 | €937 | €1,217 | +€280 | +29.9% |
| Financial income | 75/76B | €401 | €658 | +€257 | +64.1% |
| Recurring financial income | 75 | €401 | €658 | +€257 | +64.1% |
| Financial charges | 65/66B | €592 | €607 | +€15 | +2.5% |
| Recurring financial charges | 65 | €592 | €607 | +€15 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €746 | €1,268 | +€522 | +70.0% |
| Income taxes | 67/77 | €176 | - | -€176 | |
| Profit (loss) for the period | 9904 | €570 | €1,268 | +€698 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €570 | €1,268 | +€698 | +122% |
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 30 October 2026 via checked.be.