SANI HELP: what changed
Two fiscal 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 HELP
Largest movements
- Receivables within one year +€2,490
up €2,490 (+12.8%), from €19,481 to €21,971
of which Trade receivables: +€8,818
- Tangible fixed assets -€1,340
down €1,340 (-4.5%), from €29,898 to €28,558
of which Furniture and vehicles: -€931
- Deferred charges and accrued income -€1,082
down €1,082 (-24.0%), from €4,509 to €3,427
- Tax, wage and social debts -€6,677
down €6,677 (-67.0%), from €9,965 to €3,289
of which Taxes: -€5,464
- Trade debts -€5,242
down €5,242 (-78.3%), from €6,696 to €1,454
- Other debts +€4,210
up €4,210 (+1310.1%), from €321 to €4,531
- Advances received +€3,646
new in 2025: €3,646
- Current portion of long-term debt +€3,545
up €3,545 (+58.0%), from €6,113 to €9,658
- Other operating charges -€7,194
down €7,194 (-68.7%), from €10,475 to €3,281
- Gross operating margin -€5,077
down €5,077 (-9.7%), from €52,390 to €47,312
- Depreciation +€2,526
up €2,526 (+15.9%), from €15,908 to €18,434
- Staff costs +€1,634
up €1,634 (+7.6%), from €21,490 to €23,123
- Taxes -€986
no longer reported in 2025 (was €986)
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.
Cash bridge derived
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 | €90,999 | €90,252 | -€747 | -0.8% |
| Fixed assets | 21/28 | €29,998 | €28,658 | -€1,340 | -4.5% |
| Tangible fixed assets | 22/27 | €29,898 | €28,558 | -€1,340 | -4.5% |
| Plant, machinery and equipment | 23 | €409 | - | -€409 | |
| Furniture and vehicles | 24 | €29,489 | €28,558 | -€931 | -3.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €61,001 | €61,594 | +€593 | +1.0% |
| Amounts receivable within one year | 40/41 | €19,481 | €21,971 | +€2,490 | +12.8% |
| Trade receivables | 40 | €12,030 | €20,848 | +€8,818 | +73.3% |
| Other amounts receivable | 41 | €7,451 | €1,123 | -€6,328 | -84.9% |
| Cash at bank and in hand | 54/58 | €37,010 | €36,196 | -€814 | -2.2% |
| Deferred charges and accrued income | 490/1 | €4,509 | €3,427 | -€1,082 | -24.0% |
| Total equity and liabilities | 10/49 | €90,999 | €90,252 | -€747 | -0.8% |
| Equity | 10/15 | €54,878 | €56,169 | +€1,291 | +2.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €25,498 | €25,498 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,638 | €23,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,280 | €30,571 | +€1,291 | +4.4% |
| Amounts payable | 17/49 | €36,121 | €34,083 | -€2,038 | -5.6% |
| Amounts payable after more than one year | 17 | €13,025 | €11,506 | -€1,519 | -11.7% |
| Financial debts | 170/4 | €13,025 | €11,506 | -€1,519 | -11.7% |
| Amounts payable within one year | 42/48 | €23,096 | €22,577 | -€519 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €6,113 | €9,658 | +€3,545 | +58.0% |
| Trade debts | 44 | €6,696 | €1,454 | -€5,242 | -78.3% |
| Suppliers | 440/4 | €6,696 | €1,454 | -€5,242 | -78.3% |
| Advances received on contracts in progress | 46 | - | €3,646 | +€3,646 | |
| Taxes, remuneration and social security | 45 | €9,965 | €3,289 | -€6,677 | -67.0% |
| Taxes | 450/3 | €5,945 | €481 | -€5,464 | -91.9% |
| Remuneration and social security | 454/9 | €4,021 | €2,808 | -€1,213 | -30.2% |
| Other amounts payable | 47/48 | €321 | €4,531 | +€4,210 | +1310.1% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €21,490 | €23,123 | +€1,634 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,908 | €18,434 | +€2,526 | +15.9% |
| Other operating charges | 640/8 | €10,475 | €3,281 | -€7,194 | -68.7% |
| Gross operating margin | 9900 | €52,390 | €47,312 | -€5,077 | -9.7% |
| Operating profit (loss) | 9901 | €4,517 | €2,474 | -€2,043 | -45.2% |
| Financial income | 75/76B | €1 | €40 | +€39 | +5422.2% |
| Recurring financial income | 75 | €1 | €40 | +€39 | +5422.2% |
| Financial charges | 65/66B | €1,439 | €1,223 | -€216 | -15.0% |
| Recurring financial charges | 65 | €1,439 | €1,223 | -€216 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €3,079 | €1,291 | -€1,788 | -58.1% |
| Income taxes | 67/77 | €986 | - | -€986 | |
| Profit (loss) for the period | 9904 | €2,094 | €1,291 | -€803 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,094 | €1,291 | -€803 | -38.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.