SANI-BEN: 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-BEN
Largest movements
- Stocks and contracts -€90,687
no longer reported in 2025 (was €90,687)
- Tangible fixed assets -€61,337
no longer reported in 2025 (was €61,337)
- Cash +€56,540
up €56,540 (+193%), from €29,346 to €85,886
mainly Stocks and contracts (+€90,687) and Investment in fixed assets (net) (+€61,337)
- Receivables within one year +€25,248
up €25,248 (+114%), from €22,216 to €47,464
of which Other amounts receivable: +€44,971
- Profit (loss) carried forward -€33,135
down €33,135 (-22.8%), from €145,392 to €112,257
- Other debts -€27,987
no longer reported in 2025 (was €27,987)
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts -€11,835
down €11,835 (-94.9%), from €12,469 to €633
- Trade debts -€9,678
no longer reported in 2025 (was €9,678)
- Gross operating margin -€77,715
down €77,715, from €65,846 to -€11,869
- Depreciation -€10,713
no longer reported in 2025 (was €10,713)
- Taxes -€9,466
down €9,466 (-53.7%), from €17,625 to €8,158
- Other operating charges -€2,776
down €2,776 (-66.3%), from €4,189 to €1,413
- Financial income +€1,241
new in 2025: €1,241
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 | €203,586 | €133,350 | -€70,236 | -34.5% |
| Fixed assets | 21/28 | €61,337 | - | -€61,337 | |
| Tangible fixed assets | 22/27 | €61,337 | - | -€61,337 | |
| Furniture and vehicles | 24 | €61,337 | - | -€61,337 | |
| Current assets | 29/58 | €142,249 | €133,350 | -€8,899 | -6.3% |
| Stocks and contracts in progress | 3 | €90,687 | - | -€90,687 | |
| Stocks | 30/36 | €90,687 | - | -€90,687 | |
| Amounts receivable within one year | 40/41 | €22,216 | €47,464 | +€25,248 | +114% |
| Trade receivables | 40 | €19,723 | - | -€19,723 | |
| Other amounts receivable | 41 | €2,493 | €47,464 | +€44,971 | +1,804% |
| Cash at bank and in hand | 54/58 | €29,346 | €85,886 | +€56,540 | +193% |
| Total equity and liabilities | 10/49 | €203,586 | €133,350 | -€70,236 | -34.5% |
| Equity | 10/15 | €153,452 | €132,717 | -€20,735 | -13.5% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Capital | 10 | €6,200 | €18,600 | +€12,400 | +200% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,392 | €112,257 | -€33,135 | -22.8% |
| Amounts payable | 17/49 | €50,134 | €633 | -€49,501 | -98.7% |
| Amounts payable within one year | 42/48 | €50,134 | €633 | -€49,501 | -98.7% |
| Trade debts | 44 | €9,678 | - | -€9,678 | |
| Suppliers | 440/4 | €9,678 | - | -€9,678 | |
| Taxes, remuneration and social security | 45 | €12,469 | €633 | -€11,835 | -94.9% |
| Taxes | 450/3 | €12,469 | €633 | -€11,835 | -94.9% |
| Other amounts payable | 47/48 | €27,987 | - | -€27,987 | |
| Remuneration, social security and pensions | 62 | €1,104 | - | -€1,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,713 | - | -€10,713 | |
| Other operating charges | 640/8 | €4,189 | €1,413 | -€2,776 | -66.3% |
| Non-recurring operating charges | 66A | - | €12,912 | +€12,912 | |
| Gross operating margin | 9900 | €65,846 | -€11,869 | -€77,715 | |
| Operating profit (loss) | 9901 | €49,841 | -€26,193 | -€76,034 | |
| Financial income | 75/76B | - | €1,241 | +€1,241 | |
| Recurring financial income | 75 | - | €1,241 | +€1,241 | |
| Financial charges | 65/66B | €135 | €24 | -€110 | -82.0% |
| Recurring financial charges | 65 | €135 | €24 | -€110 | -82.0% |
| Profit (loss) for the period before taxes | 9903 | €49,706 | -€24,977 | -€74,682 | |
| Income taxes | 67/77 | €17,625 | €8,158 | -€9,466 | -53.7% |
| Profit (loss) for the period | 9904 | €32,081 | -€33,135 | -€65,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,081 | -€33,135 | -€65,216 |
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 19 October 2026 via checked.be.