SANI - CV - IMPORT: 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 - CV - IMPORT
Largest movements
- Current investments -€267,680
down €267,680 (-98.8%), from €270,986 to €3,305
- Receivables within one year +€137,252
up €137,252 (+53.7%), from €255,560 to €392,812
of which Other amounts receivable: +€129,468
- Tangible fixed assets -€31,184
down €31,184 (-19.6%), from €158,777 to €127,593
of which Furniture and vehicles: -€31,184
- Cash +€19,390
up €19,390 (+219%), from €8,864 to €28,254
mainly Current investments (+€267,680) and Depreciation (+€31,184)
- Profit (loss) carried forward -€97,875
down €97,875 (-169%), from -€57,799 to -€155,674
- Other debts -€43,087
down €43,087 (-35.8%), from €120,435 to €77,348
- Gross operating margin -€51,861
down €51,861 (-99.8%), from -€51,948 to -€103,809
- Write-downs -€46,950
down €46,950, from €8,115 to -€38,835
- Other operating charges -€22,062
down €22,062 (-92.5%), from €23,850 to €1,788
- Depreciation +€14,076
up €14,076 (+82.3%), from €17,107 to €31,184
- Financial income -€2,190
down €2,190 (-73.2%), from €2,992 to €802
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 | €802,550 | €659,861 | -€142,690 | -17.8% |
| Fixed assets | 21/28 | €158,777 | €127,593 | -€31,184 | -19.6% |
| Tangible fixed assets | 22/27 | €158,777 | €127,593 | -€31,184 | -19.6% |
| Furniture and vehicles | 24 | €131,027 | €99,843 | -€31,184 | -23.8% |
| Other tangible fixed assets | 26 | €27,750 | €27,750 | = | 0.0% |
| Current assets | 29/58 | €643,773 | €532,267 | -€111,506 | -17.3% |
| Stocks and contracts in progress | 3 | €107,553 | €106,465 | -€1,088 | -1.0% |
| Stocks | 30/36 | €107,553 | €106,465 | -€1,088 | -1.0% |
| Amounts receivable within one year | 40/41 | €255,560 | €392,812 | +€137,252 | +53.7% |
| Trade receivables | 40 | €58,872 | €66,656 | +€7,784 | +13.2% |
| Other amounts receivable | 41 | €196,689 | €326,157 | +€129,468 | +65.8% |
| Current investments | 50/53 | €270,986 | €3,305 | -€267,680 | -98.8% |
| Cash at bank and in hand | 54/58 | €8,864 | €28,254 | +€19,390 | +219% |
| Deferred charges and accrued income | 490/1 | €811 | €1,431 | +€620 | +76.5% |
| Total equity and liabilities | 10/49 | €802,550 | €659,861 | -€142,690 | -17.8% |
| Equity | 10/15 | €651,478 | €553,603 | -€97,875 | -15.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €690,527 | €690,527 | = | 0.0% |
| Distributable reserves | 133 | €690,527 | €690,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,799 | -€155,674 | -€97,875 | -169% |
| Amounts payable | 17/49 | €151,072 | €106,258 | -€44,815 | -29.7% |
| Amounts payable within one year | 42/48 | €151,044 | €106,258 | -€44,786 | -29.7% |
| Trade debts | 44 | €30,032 | €26,191 | -€3,841 | -12.8% |
| Suppliers | 440/4 | €30,032 | €26,191 | -€3,841 | -12.8% |
| Taxes, remuneration and social security | 45 | €577 | €2,718 | +€2,141 | +371% |
| Taxes | 450/3 | €577 | €2,718 | +€2,141 | +371% |
| Other amounts payable | 47/48 | €120,435 | €77,348 | -€43,087 | -35.8% |
| Accrued charges and deferred income | 492/3 | €28 | €0 | -€28 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,107 | €31,184 | +€14,076 | +82.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,115 | -€38,835 | -€46,950 | |
| Other operating charges | 640/8 | €23,850 | €1,788 | -€22,062 | -92.5% |
| Gross operating margin | 9900 | -€51,948 | -€103,809 | -€51,861 | -99.8% |
| Operating profit (loss) | 9901 | -€101,020 | -€97,945 | +€3,075 | +3.0% |
| Financial income | 75/76B | €2,992 | €802 | -€2,190 | -73.2% |
| Recurring financial income | 75 | €2,992 | €802 | -€2,190 | -73.2% |
| Financial charges | 65/66B | €415 | €196 | -€220 | -52.9% |
| Recurring financial charges | 65 | €415 | €196 | -€220 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | -€98,444 | -€97,339 | +€1,105 | +1.1% |
| Income taxes | 67/77 | €255 | €536 | +€281 | +110% |
| Profit (loss) for the period | 9904 | -€98,698 | -€97,875 | +€824 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€98,698 | -€97,875 | +€824 | +0.8% |
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 21 October 2026 via checked.be.