SANI DEBOUCHEUR: 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 DEBOUCHEUR
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2023 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,027 | €7,027 | = | 0.0% |
| Current assets | 29/58 | €7,027 | €7,027 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,352 | €3,352 | = | 0.0% |
| Other amounts receivable | 41 | €3,352 | €3,352 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,675 | €3,675 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,027 | €7,027 | = | 0.0% |
| Equity | 10/15 | €6,949 | €6,949 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,949 | €2,949 | = | 0.0% |
| Amounts payable | 17/49 | €77 | €77 | = | 0.0% |
| Amounts payable within one year | 42/48 | €77 | €77 | = | 0.0% |
| Trade debts | 44 | €77 | €77 | = | 0.0% |
| Suppliers | 440/4 | €77 | €77 | = | 0.0% |
| Gross operating margin | 9900 | - | €0 | = | |
| Operating profit (loss) | 9901 | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | - | €0 | = | |
| Profit (loss) for the period | 9904 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | - | €0 | = |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 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.