SANI-CENTRUM PETER OSTYN: 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.
What changed
SANI-CENTRUM PETER OSTYN
NACE 47.527, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€53,248
2024 · -€99,501+€46,254
Equity
€2.2m
2024 · €2.2m-€53,248
Cash
€83,268
2024 · €68,129+€15,139
Balance sheet total
€2.3m
2024 · €2.4m-€88,674
Largest movements
Assets
- Receivables within one year -€163,058
down €163,058 (-14.2%), from €1.2m to €989,245
of which Trade receivables: -€90,980
- Current investments +€105,396
up €105,396 (+52.7%), from €200,092 to €305,489
- Stocks and contracts -€31,460
down €31,460 (-3.9%), from €808,393 to €776,932
Equity and liabilities
- Reserves -€53,248
down €53,248 (-2.5%), from €2.1m to €2.1m
of which Distributable reserves: -€53,248
Income statement
- Gross operating margin +€31,674
up €31,674 (+18.1%), from €174,663 to €206,338
- Staff costs -€29,402
down €29,402 (-10.9%), from €268,964 to €239,562
- Financial charges +€6,868
up €6,868 (+148%), from €4,627 to €11,495
- Other operating charges +€4,562
up €4,562 (+26.0%), from €17,535 to €22,097
- Financial income -€2,541
down €2,541 (-6.7%), from €38,187 to €35,646
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.
Result 2024
-€99,501
Gross operating margin
+€31,674
Staff costs
+€29,402
Depreciation
-€1,077
Other operating charges
-€4,562
Other operating items
+€250
Financial income
-€2,541
Financial charges
-€6,868
Taxes
-€25
Result 2025
-€53,248
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€124,034
Investment
-€108,896
Financing
€0
Cash 2024
€68,129
From operations (derived)
+€124,034
Net result for the year
-€53,248
Depreciation
+€21,712
Stocks and contracts
+€31,460
Receivables within one year
+€163,058
Deferred charges and accrued income
-€3,522
Trade debts
-€20,115
Tax, wage and social debts
-€12,337
Advances received
-€6,767
Other debts
+€5,269
Accrued charges and deferred income
-€1,477
Investment (derived)
-€108,896
Investment in fixed assets (net)
-€3,499
Current investments
-€105,396
Cash 2025
€83,268
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,426,406 | €2,337,732 | -€88,674 | -3.7% |
| Fixed assets | 21/28 | €191,824 | €173,611 | -€18,213 | -9.5% |
| Tangible fixed assets | 22/27 | €171,993 | €153,780 | -€18,213 | -10.6% |
| Land and buildings | 22 | €114,173 | €105,444 | -€8,728 | -7.6% |
| Plant, machinery and equipment | 23 | €50,431 | €41,486 | -€8,945 | -17.7% |
| Furniture and vehicles | 24 | €7,389 | €6,849 | -€540 | -7.3% |
| Financial fixed assets | 28 | €19,831 | €19,831 | = | 0.0% |
| Current assets | 29/58 | €2,234,582 | €2,164,121 | -€70,461 | -3.2% |
| Stocks and contracts in progress | 3 | €808,393 | €776,932 | -€31,460 | -3.9% |
| Stocks | 30/36 | €808,393 | €776,932 | -€31,460 | -3.9% |
| Amounts receivable within one year | 40/41 | €1,152,303 | €989,245 | -€163,058 | -14.2% |
| Trade receivables | 40 | €278,471 | €187,491 | -€90,980 | -32.7% |
| Other amounts receivable | 41 | €873,832 | €801,754 | -€72,078 | -8.2% |
| Current investments | 50/53 | €200,092 | €305,489 | +€105,396 | +52.7% |
| Cash at bank and in hand | 54/58 | €68,129 | €83,268 | +€15,139 | +22.2% |
| Deferred charges and accrued income | 490/1 | €5,665 | €9,187 | +€3,522 | +62.2% |
| Total equity and liabilities | 10/49 | €2,426,406 | €2,337,732 | -€88,674 | -3.7% |
| Equity | 10/15 | €2,224,127 | €2,170,879 | -€53,248 | -2.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €2,149,127 | €2,095,879 | -€53,248 | -2.5% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €110 | €110 | = | 0.0% |
| Distributable reserves | 133 | €2,141,516 | €2,088,269 | -€53,248 | -2.5% |
| Amounts payable | 17/49 | €202,280 | €166,853 | -€35,427 | -17.5% |
| Amounts payable within one year | 42/48 | €194,196 | €160,247 | -€33,949 | -17.5% |
| Trade debts | 44 | €47,986 | €27,871 | -€20,115 | -41.9% |
| Suppliers | 440/4 | €47,986 | €27,871 | -€20,115 | -41.9% |
| Advances received on contracts in progress | 46 | €111,801 | €105,034 | -€6,767 | -6.1% |
| Taxes, remuneration and social security | 45 | €34,409 | €22,073 | -€12,337 | -35.9% |
| Taxes | 450/3 | €3,554 | €1,127 | -€2,426 | -68.3% |
| Remuneration and social security | 454/9 | €30,856 | €20,945 | -€9,910 | -32.1% |
| Other amounts payable | 47/48 | - | €5,269 | +€5,269 | |
| Accrued charges and deferred income | 492/3 | €8,084 | €6,607 | -€1,477 | -18.3% |
| Non-recurring operating income | 76A | - | €248 | +€248 | |
| Remuneration, social security and pensions | 62 | €268,964 | €239,562 | -€29,402 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,635 | €21,712 | +€1,077 | +5.2% |
| Other operating charges | 640/8 | €17,535 | €22,097 | +€4,562 | +26.0% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €174,663 | €206,338 | +€31,674 | +18.1% |
| Operating profit (loss) | 9901 | -€132,721 | -€77,033 | +€55,687 | +42.0% |
| Financial income | 75/76B | €38,187 | €35,646 | -€2,541 | -6.7% |
| Recurring financial income | 75 | €38,187 | €35,646 | -€2,541 | -6.7% |
| Financial charges | 65/66B | €4,627 | €11,495 | +€6,868 | +148% |
| Recurring financial charges | 65 | €4,627 | €11,495 | +€6,868 | +148% |
| Profit (loss) for the period before taxes | 9903 | -€99,160 | -€52,881 | +€46,279 | +46.7% |
| Income taxes | 67/77 | €341 | €366 | +€25 | +7.4% |
| Profit (loss) for the period | 9904 | -€99,501 | -€53,248 | +€46,254 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€99,501 | -€53,248 | +€46,254 | +46.5% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.