SANI-EXPERT: 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-EXPERT
Largest movements
- Cash +€42,070
up €42,070 (+127%), from €33,210 to €75,280
mainly Net result for the year (+€47,170) and Debts after one year (+€41,400)
- Receivables within one year +€23,237
up €23,237 (+148%), from €15,702 to €38,939
of which Trade receivables: +€18,475
- Tangible fixed assets -€20,789
down €20,789 (-27.0%), from €76,861 to €56,072
of which Furniture and vehicles: -€19,751
- Debts after one year +€41,400
new in 2025: €41,400
- Other debts -€39,600
no longer reported in 2025 (was €39,600)
- Reserves +€32,170
up €32,170 (+73.5%), from €43,761 to €75,930
- Trade debts +€9,786
up €9,786 (+151%), from €6,499 to €16,285
- Gross operating margin +€26,802
up €26,802 (+48.4%), from €55,415 to €82,217
- Depreciation +€2,299
up €2,299 (+11.6%), from €19,777 to €22,077
- Taxes +€2,015
up €2,015 (+20.8%), from €9,682 to €11,697
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 | €127,385 | €170,290 | +€42,905 | +33.7% |
| Fixed assets | 21/28 | €76,861 | €56,072 | -€20,789 | -27.0% |
| Tangible fixed assets | 22/27 | €76,861 | €56,072 | -€20,789 | -27.0% |
| Plant, machinery and equipment | 23 | €3,030 | €1,992 | -€1,039 | -34.3% |
| Furniture and vehicles | 24 | €73,831 | €54,080 | -€19,751 | -26.8% |
| Current assets | 29/58 | €50,524 | €114,218 | +€63,694 | +126% |
| Amounts receivable within one year | 40/41 | €15,702 | €38,939 | +€23,237 | +148% |
| Trade receivables | 40 | €2,825 | €21,299 | +€18,475 | +654% |
| Other amounts receivable | 41 | €12,877 | €17,639 | +€4,762 | +37.0% |
| Cash at bank and in hand | 54/58 | €33,210 | €75,280 | +€42,070 | +127% |
| Deferred charges and accrued income | 490/1 | €1,613 | - | -€1,613 | |
| Total equity and liabilities | 10/49 | €127,385 | €170,290 | +€42,905 | +33.7% |
| Equity | 10/15 | €67,659 | €99,829 | +€32,170 | +47.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | €6,000 | = | 0.0% |
| Issued capital | 100 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €43,761 | €75,930 | +€32,170 | +73.5% |
| Distributable reserves | 133 | €43,761 | €75,930 | +€32,170 | +73.5% |
| Profit (loss) carried forward | 14 | €17,899 | €17,899 | = | 0.0% |
| Amounts payable | 17/49 | €59,726 | €70,461 | +€10,735 | +18.0% |
| Amounts payable after more than one year | 17 | - | €41,400 | +€41,400 | |
| Other amounts payable | 178/9 | - | €41,400 | +€41,400 | |
| Amounts payable within one year | 42/48 | €59,486 | €29,061 | -€30,425 | -51.1% |
| Trade debts | 44 | €6,499 | €16,285 | +€9,786 | +151% |
| Suppliers | 440/4 | €6,499 | €16,285 | +€9,786 | +151% |
| Advances received on contracts in progress | 46 | - | €1,059 | +€1,059 | |
| Taxes, remuneration and social security | 45 | €13,387 | €11,717 | -€1,670 | -12.5% |
| Taxes | 450/3 | €9,640 | €11,717 | +€2,077 | +21.5% |
| Remuneration and social security | 454/9 | €3,747 | - | -€3,747 | |
| Other amounts payable | 47/48 | €39,600 | - | -€39,600 | |
| Accrued charges and deferred income | 492/3 | €240 | - | -€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,777 | €22,077 | +€2,299 | +11.6% |
| Other operating charges | 640/8 | €1,112 | €1,240 | +€128 | +11.5% |
| Gross operating margin | 9900 | €55,415 | €82,217 | +€26,802 | +48.4% |
| Operating profit (loss) | 9901 | €34,526 | €58,901 | +€24,374 | +70.6% |
| Financial income | 75/76B | €44 | €4 | -€40 | -91.1% |
| Recurring financial income | 75 | €44 | €4 | -€40 | -91.1% |
| Financial charges | 65/66B | €46 | €38 | -€8 | -16.8% |
| Recurring financial charges | 65 | €46 | €38 | -€8 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €34,524 | €58,866 | +€24,342 | +70.5% |
| Income taxes | 67/77 | €9,682 | €11,697 | +€2,015 | +20.8% |
| Profit (loss) for the period | 9904 | €24,843 | €47,170 | +€22,327 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,843 | €47,170 | +€22,327 | +89.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.