SANI CHALEUR: 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 CHALEUR
Largest movements
- Tangible fixed assets +€12,827
up €12,827 (+376%), from €3,412 to €16,239
of which Furniture and vehicles: +€13,019
- Stocks and contracts -€2,837
down €2,837 (-12.0%), from €23,580 to €20,743
- Receivables within one year -€2,719
down €2,719 (-5.9%), from €46,073 to €43,354
of which Trade receivables: -€2,743
- Other debts +€23,768
up €23,768 (+14.3%), from €166,082 to €189,850
- Short-term financial debts -€7,247
down €7,247 (-29.1%), from €24,873 to €17,626
- Trade debts -€5,143
down €5,143 (-18.9%), from €27,151 to €22,008
- Accrued charges and deferred income -€4,220
down €4,220 (-86.6%), from €4,872 to €652
- Profit (loss) carried forward +€1,368
up €1,368 (+0.7%), from -€204,942 to -€203,574
- Gross operating margin +€18,594
up €18,594, from -€2,957 to €15,637
- Depreciation +€3,959
up €3,959 (+227%), from €1,742 to €5,701
- Other operating charges +€1,931
up €1,931 (+107%), from €1,809 to €3,740
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 | €76,120 | €84,732 | +€8,613 | +11.3% |
| Fixed assets | 21/28 | €4,980 | €17,807 | +€12,827 | +258% |
| Tangible fixed assets | 22/27 | €3,412 | €16,239 | +€12,827 | +376% |
| Plant, machinery and equipment | 23 | €439 | €247 | -€192 | -43.8% |
| Furniture and vehicles | 24 | €2,973 | €15,992 | +€13,019 | +438% |
| Financial fixed assets | 28 | €1,568 | €1,568 | = | 0.0% |
| Current assets | 29/58 | €71,140 | €66,925 | -€4,215 | -5.9% |
| Stocks and contracts in progress | 3 | €23,580 | €20,743 | -€2,837 | -12.0% |
| Stocks | 30/36 | €23,580 | €20,743 | -€2,837 | -12.0% |
| Amounts receivable within one year | 40/41 | €46,073 | €43,354 | -€2,719 | -5.9% |
| Trade receivables | 40 | €45,925 | €43,182 | -€2,743 | -6.0% |
| Other amounts receivable | 41 | €148 | €172 | +€24 | +16.2% |
| Cash at bank and in hand | 54/58 | €146 | €761 | +€615 | +422% |
| Deferred charges and accrued income | 490/1 | €1,341 | €2,066 | +€726 | +54.1% |
| Total equity and liabilities | 10/49 | €76,120 | €84,732 | +€8,613 | +11.3% |
| Equity | 10/15 | -€146,858 | -€145,490 | +€1,368 | +0.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €39,084 | €39,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €37,184 | €37,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,942 | -€203,574 | +€1,368 | +0.7% |
| Amounts payable | 17/49 | €222,978 | €230,222 | +€7,244 | +3.2% |
| Amounts payable within one year | 42/48 | €218,106 | €229,570 | +€11,464 | +5.3% |
| Financial debts | 43 | €24,873 | €17,626 | -€7,247 | -29.1% |
| Credit institutions | 430/8 | €24,873 | €17,626 | -€7,247 | -29.1% |
| Trade debts | 44 | €27,151 | €22,008 | -€5,143 | -18.9% |
| Suppliers | 440/4 | €27,151 | €22,008 | -€5,143 | -18.9% |
| Taxes, remuneration and social security | 45 | - | €86 | +€86 | |
| Taxes | 450/3 | - | €86 | +€86 | |
| Other amounts payable | 47/48 | €166,082 | €189,850 | +€23,768 | +14.3% |
| Accrued charges and deferred income | 492/3 | €4,872 | €652 | -€4,220 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,742 | €5,701 | +€3,959 | +227% |
| Other operating charges | 640/8 | €1,809 | €3,740 | +€1,931 | +107% |
| Gross operating margin | 9900 | -€2,957 | €15,637 | +€18,594 | |
| Operating profit (loss) | 9901 | -€6,508 | €6,195 | +€12,703 | |
| Financial income | 75/76B | €160 | €52 | -€108 | -67.6% |
| Recurring financial income | 75 | €160 | €52 | -€108 | -67.6% |
| Financial charges | 65/66B | €4,895 | €4,793 | -€102 | -2.1% |
| Recurring financial charges | 65 | €4,895 | €4,793 | -€102 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,243 | €1,454 | +€12,697 | |
| Income taxes | 67/77 | - | €86 | +€86 | |
| Profit (loss) for the period | 9904 | -€11,243 | €1,368 | +€12,611 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,243 | €1,368 | +€12,611 |
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 28 October 2026 via checked.be.