SANI JOHN: 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 JOHN
Largest movements
- Cash +€7,576
up €7,576 (+16.0%), from €47,500 to €55,077
mainly Net result for the year (+€8,205) and Depreciation (+€831)
- Receivables within one year +€1,896
up €1,896 (+8.3%), from €22,944 to €24,840
of which Trade receivables: +€993
- Tangible fixed assets -€831
no longer reported in 2025 (was €831)
of which Furniture and vehicles: -€584
- Reserves +€8,200
up €8,200 (+43.5%), from €18,860 to €27,060
of which Distributable reserves: +€8,200
- Gross operating margin +€17,425
up €17,425, from -€6,689 to €10,736
- Taxes +€823
up €823 (+688%), from €120 to €942
- Depreciation -€748
down €748 (-47.4%), from €1,578 to €831
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 | €72,605 | €81,247 | +€8,642 | +11.9% |
| Fixed assets | 21/28 | €2,161 | €1,330 | -€831 | -38.4% |
| Tangible fixed assets | 22/27 | €831 | - | -€831 | |
| Plant, machinery and equipment | 23 | €247 | - | -€247 | |
| Furniture and vehicles | 24 | €584 | - | -€584 | |
| Financial fixed assets | 28 | €1,330 | €1,330 | = | 0.0% |
| Current assets | 29/58 | €70,445 | €79,917 | +€9,473 | +13.4% |
| Amounts receivable within one year | 40/41 | €22,944 | €24,840 | +€1,896 | +8.3% |
| Trade receivables | 40 | €1,233 | €2,226 | +€993 | +80.5% |
| Other amounts receivable | 41 | €21,711 | €22,615 | +€904 | +4.2% |
| Cash at bank and in hand | 54/58 | €47,500 | €55,077 | +€7,576 | +16.0% |
| Total equity and liabilities | 10/49 | €72,605 | €81,247 | +€8,642 | +11.9% |
| Equity | 10/15 | €70,868 | €79,073 | +€8,205 | +11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €18,860 | €27,060 | +€8,200 | +43.5% |
| 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 | €17,000 | €25,200 | +€8,200 | +48.2% |
| Profit (loss) carried forward | 14 | €39,608 | €39,613 | +€5 | 0.0% |
| Amounts payable | 17/49 | €1,737 | €2,174 | +€437 | +25.2% |
| Amounts payable within one year | 42/48 | €1,737 | €2,174 | +€437 | +25.2% |
| Trade debts | 44 | €1,397 | €1,435 | +€38 | +2.7% |
| Suppliers | 440/4 | €1,397 | €1,435 | +€38 | +2.7% |
| Taxes, remuneration and social security | 45 | €341 | €740 | +€399 | +117% |
| Taxes | 450/3 | - | €304 | +€304 | |
| Remuneration and social security | 454/9 | €341 | €436 | +€95 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,578 | €831 | -€748 | -47.4% |
| Other operating charges | 640/8 | €552 | €655 | +€103 | +18.6% |
| Gross operating margin | 9900 | -€6,689 | €10,736 | +€17,425 | |
| Operating profit (loss) | 9901 | -€8,819 | €9,251 | +€18,070 | |
| Financial income | 75/76B | €18 | €1 | -€17 | -96.1% |
| Recurring financial income | 75 | €18 | €1 | -€17 | -96.1% |
| Financial charges | 65/66B | €100 | €104 | +€4 | +4.3% |
| Recurring financial charges | 65 | €100 | €104 | +€4 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,901 | €9,147 | +€18,048 | |
| Income taxes | 67/77 | €120 | €942 | +€823 | +688% |
| Profit (loss) for the period | 9904 | -€9,021 | €8,205 | +€17,226 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,021 | €8,205 | +€17,226 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.