SANI COMPLETE-Bis: 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 COMPLETE-Bis
Largest movements
- Stocks and contracts +€193,660
new in 2025: €193,660
of which Stocks: +€166,800
- Tangible fixed assets +€96,784
up €96,784 (+12,159%), from €796 to €97,580
of which Furniture and vehicles: +€92,458
- Cash +€92,016
up €92,016 (+3,479%), from €2,645 to €94,661
mainly Trade debts (+€340,523) and Debts after one year (+€30,000)
- Receivables within one year +€17,906
up €17,906 (+75.6%), from €23,675 to €41,581
of which Other amounts receivable: +€11,231
- Trade debts +€340,523
up €340,523 (+14,089%), from €2,417 to €342,940
- Debts after one year +€30,000
new in 2025: €30,000
- Other debts +€22,229
new in 2025: €22,229
- Reserves +€8,067
up €8,067 (+54.6%), from €14,768 to €22,835
- Gross operating margin +€10,013
up €10,013 (+134%), from €7,475 to €17,488
- Depreciation +€5,614
up €5,614 (+973%), from €577 to €6,191
- Taxes -€563
down €563 (-21.3%), from €2,641 to €2,078
- Other operating charges +€500
up €500 (+99.0%), from €505 to €1,005
- Financial income -€227
no longer reported in 2025 (was €227)
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 | €27,116 | €427,482 | +€400,366 | +1,476% |
| Fixed assets | 21/28 | €796 | €97,580 | +€96,784 | +12,159% |
| Tangible fixed assets | 22/27 | €796 | €97,580 | +€96,784 | +12,159% |
| Plant, machinery and equipment | 23 | €796 | €5,121 | +€4,325 | +543% |
| Furniture and vehicles | 24 | - | €92,458 | +€92,458 | |
| Current assets | 29/58 | €26,320 | €329,903 | +€303,583 | +1,153% |
| Stocks and contracts in progress | 3 | - | €193,660 | +€193,660 | |
| Stocks | 30/36 | - | €166,800 | +€166,800 | |
| Contracts in progress | 37 | - | €26,860 | +€26,860 | |
| Amounts receivable within one year | 40/41 | €23,675 | €41,581 | +€17,906 | +75.6% |
| Trade receivables | 40 | €4,496 | €11,172 | +€6,676 | +148% |
| Other amounts receivable | 41 | €19,179 | €30,410 | +€11,231 | +58.6% |
| Cash at bank and in hand | 54/58 | €2,645 | €94,661 | +€92,016 | +3,479% |
| Total equity and liabilities | 10/49 | €27,116 | €427,482 | +€400,366 | +1,476% |
| Equity | 10/15 | €19,768 | €27,835 | +€8,067 | +40.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,768 | €22,835 | +€8,067 | +54.6% |
| Distributable reserves | 133 | €14,768 | €22,835 | +€8,067 | +54.6% |
| Amounts payable | 17/49 | €7,348 | €399,648 | +€392,300 | +5,339% |
| Amounts payable after more than one year | 17 | - | €30,000 | +€30,000 | |
| Financial debts | 170/4 | - | €30,000 | +€30,000 | |
| Amounts payable within one year | 42/48 | €7,348 | €369,648 | +€362,300 | +4,931% |
| Trade debts | 44 | €2,417 | €342,940 | +€340,523 | +14,089% |
| Suppliers | 440/4 | €2,417 | €342,940 | +€340,523 | +14,089% |
| Taxes, remuneration and social security | 45 | €4,931 | €4,479 | -€452 | -9.2% |
| Taxes | 450/3 | €4,931 | €4,479 | -€452 | -9.2% |
| Other amounts payable | 47/48 | - | €22,229 | +€22,229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €577 | €6,191 | +€5,614 | +973% |
| Other operating charges | 640/8 | €505 | €1,005 | +€500 | +99.0% |
| Gross operating margin | 9900 | €7,475 | €17,488 | +€10,013 | +134% |
| Operating profit (loss) | 9901 | €6,393 | €10,291 | +€3,898 | +61.0% |
| Financial income | 75/76B | €227 | - | -€227 | |
| Recurring financial income | 75 | €227 | - | -€227 | |
| Financial charges | 65/66B | €27 | €147 | +€120 | +444% |
| Recurring financial charges | 65 | €27 | €147 | +€120 | +444% |
| Profit (loss) for the period before taxes | 9903 | €6,593 | €10,145 | +€3,552 | +53.9% |
| Income taxes | 67/77 | €2,641 | €2,078 | -€563 | -21.3% |
| Profit (loss) for the period | 9904 | €3,952 | €8,066 | +€4,114 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €3,952 | €8,066 | +€4,114 | +104% |
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 31 October 2026 via checked.be.