Sani.Cal.: 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.Cal.
Largest movements
- Cash -€55,490
down €55,490 (-5.3%), from €1.0m to €985,372
mainly Contributions, distributions and other (-€410,000) and Investment in fixed assets (net) (-€31,229)
- Receivables within one year +€21,317
up €21,317 (+105%), from €20,371 to €41,689
of which Other amounts receivable: +€34,754
- Reserves -€298,000
down €298,000 (-37.5%), from €794,260 to €496,260
- Other debts +€293,433
up €293,433 (+201%), from €145,654 to €439,087
- Tax, wage and social debts -€29,991
down €29,991 (-99.9%), from €30,013 to €22
- Gross operating margin -€219,068
down €219,068 (-49.7%), from €441,193 to €222,125
- Staff costs -€60,738
down €60,738 (-98.9%), from €61,431 to €693
- Taxes -€22,750
down €22,750 (-25.6%), from €88,914 to €66,164
- Depreciation +€16,663
up €16,663 (+59.8%), from €27,867 to €44,531
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 | €1,400,877 | €1,354,305 | -€46,572 | -3.3% |
| Fixed assets | 21/28 | €335,536 | €322,234 | -€13,302 | -4.0% |
| Tangible fixed assets | 22/27 | €335,536 | €322,234 | -€13,302 | -4.0% |
| Land and buildings | 22 | €221,024 | €239,508 | +€18,484 | +8.4% |
| Plant, machinery and equipment | 23 | €10,477 | €7,283 | -€3,194 | -30.5% |
| Furniture and vehicles | 24 | €98,926 | €71,669 | -€27,257 | -27.6% |
| Other tangible fixed assets | 26 | €5,108 | €3,774 | -€1,334 | -26.1% |
| Current assets | 29/58 | €1,065,342 | €1,032,071 | -€33,270 | -3.1% |
| Stocks and contracts in progress | 3 | €4,109 | €3,712 | -€397 | -9.7% |
| Stocks | 30/36 | €4,109 | €3,712 | -€397 | -9.7% |
| Amounts receivable within one year | 40/41 | €20,371 | €41,689 | +€21,317 | +105% |
| Trade receivables | 40 | €15,019 | €1,583 | -€13,437 | -89.5% |
| Other amounts receivable | 41 | €5,352 | €40,106 | +€34,754 | +649% |
| Cash at bank and in hand | 54/58 | €1,040,862 | €985,372 | -€55,490 | -5.3% |
| Deferred charges and accrued income | 490/1 | - | €1,299 | +€1,299 | |
| Total equity and liabilities | 10/49 | €1,400,877 | €1,354,305 | -€46,572 | -3.3% |
| Equity | 10/15 | €1,202,827 | €905,460 | -€297,367 | -24.7% |
| Reserves | 13 | €794,260 | €496,260 | -€298,000 | -37.5% |
| Distributable reserves | 133 | €794,260 | €496,260 | -€298,000 | -37.5% |
| Profit (loss) carried forward | 14 | €408,567 | €409,200 | +€633 | +0.2% |
| Amounts payable | 17/49 | €198,050 | €448,845 | +€250,795 | +127% |
| Amounts payable within one year | 42/48 | €198,050 | €448,845 | +€250,795 | +127% |
| Trade debts | 44 | €22,384 | €9,737 | -€12,647 | -56.5% |
| Suppliers | 440/4 | €22,384 | €9,737 | -€12,647 | -56.5% |
| Taxes, remuneration and social security | 45 | €30,013 | €22 | -€29,991 | -99.9% |
| Taxes | 450/3 | €30,013 | €22 | -€29,991 | -99.9% |
| Other amounts payable | 47/48 | €145,654 | €439,087 | +€293,433 | +201% |
| Remuneration, social security and pensions | 62 | €61,431 | €693 | -€60,738 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,867 | €44,531 | +€16,663 | +59.8% |
| Other operating charges | 640/8 | €1,069 | €1,828 | +€759 | +71.0% |
| Gross operating margin | 9900 | €441,193 | €222,125 | -€219,068 | -49.7% |
| Operating profit (loss) | 9901 | €350,825 | €175,073 | -€175,752 | -50.1% |
| Financial income | 75/76B | €2,312 | €5,716 | +€3,404 | +147% |
| Recurring financial income | 75 | €2,312 | €5,716 | +€3,404 | +147% |
| Financial charges | 65/66B | €710 | €1,991 | +€1,282 | +181% |
| Recurring financial charges | 65 | €710 | €1,991 | +€1,282 | +181% |
| Profit (loss) for the period before taxes | 9903 | €352,428 | €178,798 | -€173,630 | -49.3% |
| Income taxes | 67/77 | €88,914 | €66,164 | -€22,750 | -25.6% |
| Profit (loss) for the period | 9904 | €263,513 | €112,633 | -€150,880 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €263,513 | €112,633 | -€150,880 | -57.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.