Sani Group: 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 Group
Largest movements
- Receivables within one year +€32,484
up €32,484 (+136%), from €23,878 to €56,362
of which Trade receivables: +€28,339
- Cash -€6,142
down €6,142 (-69.6%), from €8,821 to €2,678
mainly Receivables within one year (-€32,484) and Deferred charges and accrued income (-€752)
- Tangible fixed assets -€1,000
down €1,000 (-63.9%), from €1,565 to €565
of which Plant, machinery and equipment: -€500
- Deferred charges and accrued income +€752
new in 2024: €752
- Trade debts +€11,025
up €11,025 (+54.5%), from €20,220 to €31,244
- Profit (loss) carried forward +€7,351
up €7,351 (+64.7%), from €11,369 to €18,720
- Tax, wage and social debts +€5,149
up €5,149 (+2,925%), from €176 to €5,325
- Other debts +€2,567
new in 2024: €2,567
- Gross operating margin -€1,594
down €1,594 (-10.3%), from €15,539 to €13,945
- Taxes -€352
down €352 (-12.3%), from €2,856 to €2,504
- Financial charges +€329
up €329 (+32.7%), from €1,006 to €1,336
- Other operating charges +€167
up €167 (+10.5%), from €1,589 to €1,756
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,264 | €60,357 | +€26,093 | +76.2% |
| Fixed assets | 21/28 | €1,565 | €565 | -€1,000 | -63.9% |
| Tangible fixed assets | 22/27 | €1,565 | €565 | -€1,000 | -63.9% |
| Plant, machinery and equipment | 23 | €901 | €401 | -€500 | -55.5% |
| Furniture and vehicles | 24 | €664 | €164 | -€500 | -75.3% |
| Current assets | 29/58 | €32,699 | €59,792 | +€27,093 | +82.9% |
| Amounts receivable within one year | 40/41 | €23,878 | €56,362 | +€32,484 | +136% |
| Trade receivables | 40 | €11,561 | €39,900 | +€28,339 | +245% |
| Other amounts receivable | 41 | €12,318 | €16,462 | +€4,144 | +33.6% |
| Cash at bank and in hand | 54/58 | €8,821 | €2,678 | -€6,142 | -69.6% |
| Deferred charges and accrued income | 490/1 | - | €752 | +€752 | |
| Total equity and liabilities | 10/49 | €34,264 | €60,357 | +€26,093 | +76.2% |
| Equity | 10/15 | €13,869 | €21,220 | +€7,351 | +53.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,369 | €18,720 | +€7,351 | +64.7% |
| Amounts payable | 17/49 | €20,396 | €39,137 | +€18,741 | +91.9% |
| Amounts payable within one year | 42/48 | €20,396 | €39,137 | +€18,741 | +91.9% |
| Trade debts | 44 | €20,220 | €31,244 | +€11,025 | +54.5% |
| Suppliers | 440/4 | €20,220 | €31,244 | +€11,025 | +54.5% |
| Taxes, remuneration and social security | 45 | €176 | €5,325 | +€5,149 | +2,925% |
| Taxes | 450/3 | €176 | €5,325 | +€5,149 | +2,925% |
| Other amounts payable | 47/48 | - | €2,567 | +€2,567 | |
| Remuneration, social security and pensions | 62 | €2 | €11 | +€9 | +495% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €970 | €1,000 | +€30 | +3.1% |
| Other operating charges | 640/8 | €1,589 | €1,756 | +€167 | +10.5% |
| Gross operating margin | 9900 | €15,539 | €13,945 | -€1,594 | -10.3% |
| Operating profit (loss) | 9901 | €12,979 | €11,178 | -€1,801 | -13.9% |
| Financial income | 75/76B | €123 | €12 | -€110 | -89.9% |
| Recurring financial income | 75 | €123 | €12 | -€110 | -89.9% |
| Financial charges | 65/66B | €1,006 | €1,336 | +€329 | +32.7% |
| Recurring financial charges | 65 | €1,006 | €1,336 | +€329 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €12,095 | €9,855 | -€2,240 | -18.5% |
| Income taxes | 67/77 | €2,856 | €2,504 | -€352 | -12.3% |
| Profit (loss) for the period | 9904 | €9,240 | €7,351 | -€1,889 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,240 | €7,351 | -€1,889 | -20.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.