SANI HERO: 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 HERO
Largest movements
- Cash -€14,750
down €14,750 (-97.1%), from €15,188 to €438
mainly Current portion of long-term debt (-€53,141) and Debts after one year (-€31,509)
- Tangible fixed assets -€6,584
down €6,584 (-14.4%), from €45,770 to €39,186
of which Other tangible fixed assets: -€5,204
- Receivables within one year -€1,896
down €1,896 (-6.4%), from €29,709 to €27,813
of which Trade receivables: -€8,055
- Current portion of long-term debt -€53,141
down €53,141 (-84.1%), from €63,153 to €10,012
- Trade debts +€37,387
up €37,387 (+487%), from €7,674 to €45,061
- Debts after one year -€31,509
down €31,509 (-15.0%), from €210,273 to €178,764
- Profit (loss) carried forward +€30,181
up €30,181 (+20.7%), from -€146,064 to -€115,883
- Other debts -€13,589
down €13,589 (-58.7%), from €23,147 to €9,558
- Gross operating margin +€67,050
up €67,050, from -€17,672 to €49,378
- Depreciation -€4,800
down €4,800 (-42.2%), from €11,384 to €6,584
- Taxes -€1,598
down €1,598 (-76.1%), from €2,099 to €501
- Other operating charges +€1,069
up €1,069 (+82.2%), from €1,300 to €2,369
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 | €174,723 | €151,493 | -€23,230 | -13.3% |
| Fixed assets | 21/28 | €45,770 | €39,186 | -€6,584 | -14.4% |
| Tangible fixed assets | 22/27 | €45,770 | €39,186 | -€6,584 | -14.4% |
| Furniture and vehicles | 24 | €4,142 | €2,761 | -€1,381 | -33.3% |
| Other tangible fixed assets | 26 | €41,629 | €36,425 | -€5,204 | -12.5% |
| Current assets | 29/58 | €128,953 | €112,307 | -€16,646 | -12.9% |
| Stocks and contracts in progress | 3 | €84,000 | €84,000 | = | 0.0% |
| Stocks | 30/36 | €84,000 | €84,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,709 | €27,813 | -€1,896 | -6.4% |
| Trade receivables | 40 | €29,459 | €21,404 | -€8,055 | -27.3% |
| Other amounts receivable | 41 | €250 | €6,409 | +€6,159 | +2,464% |
| Cash at bank and in hand | 54/58 | €15,188 | €438 | -€14,750 | -97.1% |
| Deferred charges and accrued income | 490/1 | €56 | €56 | -€0 | -0.1% |
| Total equity and liabilities | 10/49 | €174,723 | €151,493 | -€23,230 | -13.3% |
| Equity | 10/15 | -€130,259 | -€100,078 | +€30,181 | +23.2% |
| Contributions | 10/11 | €15,805 | €15,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,064 | -€115,883 | +€30,181 | +20.7% |
| Amounts payable | 17/49 | €304,983 | €251,571 | -€53,412 | -17.5% |
| Amounts payable after more than one year | 17 | €210,273 | €178,764 | -€31,509 | -15.0% |
| Financial debts | 170/4 | €210,273 | €178,764 | -€31,509 | -15.0% |
| Amounts payable within one year | 42/48 | €94,709 | €72,807 | -€21,902 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €63,153 | €10,012 | -€53,141 | -84.1% |
| Trade debts | 44 | €7,674 | €45,061 | +€37,387 | +487% |
| Suppliers | 440/4 | €7,674 | €45,061 | +€37,387 | +487% |
| Taxes, remuneration and social security | 45 | €734 | €8,176 | +€7,442 | +1,013% |
| Taxes | 450/3 | €401 | €1,063 | +€662 | +165% |
| Remuneration and social security | 454/9 | €333 | €7,113 | +€6,780 | +2,033% |
| Other amounts payable | 47/48 | €23,147 | €9,558 | -€13,589 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,384 | €6,584 | -€4,800 | -42.2% |
| Other operating charges | 640/8 | €1,300 | €2,369 | +€1,069 | +82.2% |
| Gross operating margin | 9900 | -€17,672 | €49,378 | +€67,050 | |
| Operating profit (loss) | 9901 | -€30,355 | €40,425 | +€70,780 | |
| Financial charges | 65/66B | €9,801 | €9,743 | -€58 | -0.6% |
| Recurring financial charges | 65 | €9,801 | €9,743 | -€58 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,156 | €30,682 | +€70,838 | |
| Income taxes | 67/77 | €2,099 | €501 | -€1,598 | -76.1% |
| Profit (loss) for the period | 9904 | -€42,256 | €30,181 | +€72,437 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,256 | €30,181 | +€72,437 |
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 21 October 2026 via checked.be.