SANI-CHAUFF CONCEPT: what changed
SANI-CHAUFF CONCEPT
Largest movements
- Receivables within one year +€23,860
up €23,860 (+18.8%), from €126,916 to €150,776
of which Other amounts receivable: +€13,342
- Tangible fixed assets -€6,724
down €6,724 (-22.2%), from €30,287 to €23,563
of which Furniture and vehicles: -€5,900
- Cash -€5,117
down €5,117 (-52.9%), from €9,665 to €4,549
mainly Receivables within one year (-€23,860) and Debts after one year (-€17,953)
- Deferred charges and accrued income -€2,577
down €2,577 (-46.6%), from €5,534 to €2,957
- Trade debts +€41,497
up €41,497 (+37.1%), from €111,879 to €153,376
- Debts after one year -€17,953
down €17,953 (-42.2%), from €42,521 to €24,568
- Advances received -€13,268
no longer reported in 2025 (was €13,268)
- Profit (loss) carried forward -€9,902
down €9,902 (-48.9%), from -€20,261 to -€30,163
- Tax, wage and social debts +€7,058
up €7,058 (+150%), from €4,719 to €11,777
of which Remuneration and social security: +€7,099
- Gross operating margin +€151,374
up €151,374, from -€59,805 to €91,568
- Staff costs -€13,946
down €13,946 (-18.8%), from €74,208 to €60,262
- Taxes +€10,303
up €10,303 (+3,909%), from €264 to €10,566
- Financial charges +€6,951
up €6,951 (+44.6%), from €15,602 to €22,553
of which Financial charges: +€10,919
- Depreciation +€1,453
up €1,453 (+27.6%), from €5,270 to €6,724
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,402 | €191,845 | +€9,442 | +5.2% |
| Fixed assets | 21/28 | €35,287 | €28,563 | -€6,724 | -19.1% |
| Tangible fixed assets | 22/27 | €30,287 | €23,563 | -€6,724 | -22.2% |
| Furniture and vehicles | 24 | €25,265 | €19,365 | -€5,900 | -23.4% |
| Other tangible fixed assets | 26 | €5,022 | €4,199 | -€824 | -16.4% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €147,115 | €163,281 | +€16,166 | +11.0% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €126,916 | €150,776 | +€23,860 | +18.8% |
| Trade receivables | 40 | €11,650 | €22,168 | +€10,518 | +90.3% |
| Other amounts receivable | 41 | €115,266 | €128,608 | +€13,342 | +11.6% |
| Cash at bank and in hand | 54/58 | €9,665 | €4,549 | -€5,117 | -52.9% |
| Deferred charges and accrued income | 490/1 | €5,534 | €2,957 | -€2,577 | -46.6% |
| Total equity and liabilities | 10/49 | €182,402 | €191,845 | +€9,442 | +5.2% |
| Equity | 10/15 | -€12,201 | -€22,103 | -€9,902 | -81.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,261 | -€30,163 | -€9,902 | -48.9% |
| Amounts payable | 17/49 | €194,603 | €213,948 | +€19,344 | +9.9% |
| Amounts payable after more than one year | 17 | €42,521 | €24,568 | -€17,953 | -42.2% |
| Financial debts | 170/4 | €42,521 | €24,568 | -€17,953 | -42.2% |
| Amounts payable within one year | 42/48 | €151,550 | €188,905 | +€37,355 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €21,684 | €17,953 | -€3,732 | -17.2% |
| Trade debts | 44 | €111,879 | €153,376 | +€41,497 | +37.1% |
| Suppliers | 440/4 | €111,879 | €153,376 | +€41,497 | +37.1% |
| Advances received on contracts in progress | 46 | €13,268 | - | -€13,268 | |
| Taxes, remuneration and social security | 45 | €4,719 | €11,777 | +€7,058 | +150% |
| Taxes | 450/3 | €928 | €887 | -€41 | -4.4% |
| Remuneration and social security | 454/9 | €3,791 | €10,890 | +€7,099 | +187% |
| Other amounts payable | 47/48 | - | €5,800 | +€5,800 | |
| Accrued charges and deferred income | 492/3 | €533 | €475 | -€58 | -10.8% |
| Non-recurring operating income | 76A | - | €373 | +€373 | |
| Remuneration, social security and pensions | 62 | €74,208 | €60,262 | -€13,946 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,270 | €6,724 | +€1,453 | +27.6% |
| Other operating charges | 640/8 | €1,115 | €1,407 | +€292 | +26.2% |
| Non-recurring operating charges | 66A | €6,372 | - | -€6,372 | |
| Gross operating margin | 9900 | -€59,805 | €91,568 | +€151,374 | |
| Operating profit (loss) | 9901 | -€146,770 | €23,176 | +€169,946 | |
| Financial income | 75/76B | €284 | €42 | -€242 | -85.4% |
| Recurring financial income | 75 | €284 | €42 | -€242 | -85.4% |
| Financial charges | 65/66B | €15,602 | €22,553 | +€6,951 | +44.6% |
| Recurring financial charges | 65 | €11,634 | €22,553 | +€10,919 | +93.9% |
| Non-recurring financial charges | 66B | €3,968 | - | -€3,968 | |
| Profit (loss) for the period before taxes | 9903 | -€162,089 | €664 | +€162,753 | |
| Income taxes | 67/77 | €264 | €10,566 | +€10,303 | +3,909% |
| Profit (loss) for the period | 9904 | -€162,352 | -€9,902 | +€152,450 | +93.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€162,352 | -€9,902 | +€152,450 | +93.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.