SANI - CHAUFF: 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 - CHAUFF
Largest movements
- Tangible fixed assets -€17,096
down €17,096 (-30.7%), from €55,655 to €38,559
of which Furniture and vehicles: -€14,299
- Stocks and contracts -€13,875
down €13,875 (-64.2%), from €21,625 to €7,750
- Receivables within one year -€12,823
down €12,823 (-17.7%), from €72,342 to €59,519
of which Trade receivables: -€9,954
- Cash -€6,175
down €6,175 (-66.7%), from €9,251 to €3,077
mainly Trade debts (-€73,575) and Debts after one year (-€8,121)
- Deferred charges and accrued income -€4,862
down €4,862 (-48.2%), from €10,085 to €5,223
- Trade debts -€73,575
down €73,575 (-65.7%), from €111,920 to €38,345
- Short-term financial debts +€20,877
up €20,877 (+23,743%), from €88 to €20,965
- Other debts +€8,579
up €8,579 (+257%), from €3,340 to €11,919
- Debts after one year -€8,121
down €8,121 (-39.0%), from €20,803 to €12,682
- Profit (loss) carried forward -€6,352
down €6,352 (-92.0%), from €6,905 to €553
- Gross operating margin -€55,689
down €55,689 (-62.4%), from €89,257 to €33,567
- Staff costs -€51,360
down €51,360 (-76.5%), from €67,151 to €15,790
- Depreciation -€6,355
down €6,355 (-27.1%), from €23,451 to €17,096
- Financial income -€3,710
down €3,710 (-97.9%), from €3,788 to €79
- Financial charges -€3,483
down €3,483 (-49.7%), from €7,007 to €3,524
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 | €168,958 | €114,128 | -€54,831 | -32.5% |
| Fixed assets | 21/28 | €55,655 | €38,559 | -€17,096 | -30.7% |
| Tangible fixed assets | 22/27 | €55,655 | €38,559 | -€17,096 | -30.7% |
| Land and buildings | 22 | €3,918 | €2,479 | -€1,439 | -36.7% |
| Plant, machinery and equipment | 23 | €4,621 | €3,263 | -€1,358 | -29.4% |
| Furniture and vehicles | 24 | €47,116 | €32,817 | -€14,299 | -30.3% |
| Current assets | 29/58 | €113,303 | €75,569 | -€37,735 | -33.3% |
| Stocks and contracts in progress | 3 | €21,625 | €7,750 | -€13,875 | -64.2% |
| Stocks | 30/36 | €21,625 | €7,750 | -€13,875 | -64.2% |
| Amounts receivable within one year | 40/41 | €72,342 | €59,519 | -€12,823 | -17.7% |
| Trade receivables | 40 | €68,924 | €58,970 | -€9,954 | -14.4% |
| Other amounts receivable | 41 | €3,418 | €549 | -€2,869 | -83.9% |
| Cash at bank and in hand | 54/58 | €9,251 | €3,077 | -€6,175 | -66.7% |
| Deferred charges and accrued income | 490/1 | €10,085 | €5,223 | -€4,862 | -48.2% |
| Total equity and liabilities | 10/49 | €168,958 | €114,128 | -€54,831 | -32.5% |
| Equity | 10/15 | €22,898 | €16,547 | -€6,352 | -27.7% |
| Contributions | 10/11 | €12,680 | €12,680 | = | 0.0% |
| Reserves | 13 | €3,313 | €3,313 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,313 | €3,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,905 | €553 | -€6,352 | -92.0% |
| Amounts payable | 17/49 | €146,060 | €97,581 | -€48,479 | -33.2% |
| Amounts payable after more than one year | 17 | €20,803 | €12,682 | -€8,121 | -39.0% |
| Financial debts | 170/4 | €20,803 | €12,682 | -€8,121 | -39.0% |
| Amounts payable within one year | 42/48 | €124,729 | €84,581 | -€40,149 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €7,864 | €8,121 | +€257 | +3.3% |
| Financial debts | 43 | €88 | €20,965 | +€20,877 | +23,743% |
| Credit institutions | 430/8 | €88 | €20,965 | +€20,877 | +23,743% |
| Trade debts | 44 | €111,920 | €38,345 | -€73,575 | -65.7% |
| Suppliers | 440/4 | €111,920 | €38,345 | -€73,575 | -65.7% |
| Taxes, remuneration and social security | 45 | €1,517 | €5,230 | +€3,713 | +245% |
| Taxes | 450/3 | €217 | €5,230 | +€5,013 | +2,311% |
| Remuneration and social security | 454/9 | €1,300 | €0 | -€1,300 | -100% |
| Other amounts payable | 47/48 | €3,340 | €11,919 | +€8,579 | +257% |
| Accrued charges and deferred income | 492/3 | €528 | €318 | -€209 | -39.7% |
| Remuneration, social security and pensions | 62 | €67,151 | €15,790 | -€51,360 | -76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,451 | €17,096 | -€6,355 | -27.1% |
| Other operating charges | 640/8 | €5,797 | €3,122 | -€2,676 | -46.2% |
| Gross operating margin | 9900 | €89,257 | €33,567 | -€55,689 | -62.4% |
| Operating profit (loss) | 9901 | -€7,143 | -€2,441 | +€4,702 | +65.8% |
| Financial income | 75/76B | €3,788 | €79 | -€3,710 | -97.9% |
| Recurring financial income | 75 | €3,788 | €79 | -€3,710 | -97.9% |
| Financial charges | 65/66B | €7,007 | €3,524 | -€3,483 | -49.7% |
| Recurring financial charges | 65 | €7,007 | €3,524 | -€3,483 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,361 | -€5,886 | +€4,475 | +43.2% |
| Income taxes | 67/77 | €217 | €465 | +€249 | +115% |
| Profit (loss) for the period | 9904 | -€10,578 | -€6,352 | +€4,227 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,578 | -€6,352 | +€4,227 | +40.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.