SANI-MAURI: 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-MAURI
Largest movements
- Receivables within one year +€8,942
up €8,942 (+4.7%), from €189,295 to €198,237
of which Other amounts receivable: +€10,021
- Cash -€6,300
down €6,300 (-67.5%), from €9,332 to €3,032
mainly Trade debts (-€15,502) and Tax, wage and social debts (-€11,763)
- Current portion of long-term debt +€17,291
new in 2025: €17,291
- Trade debts -€15,502
down €15,502 (-43.7%), from €35,493 to €19,991
- Tax, wage and social debts -€11,763
down €11,763 (-77.4%), from €15,195 to €3,432
- Reserves +€11,471
up €11,471 (+15.3%), from €74,837 to €86,308
of which Distributable reserves: +€11,471
- Gross operating margin +€26,268
up €26,268 (+119%), from €22,127 to €48,396
- Taxes +€21,214
up €21,214 (+456%), from €4,648 to €25,862
- Depreciation -€4,096
down €4,096 (-41.1%), from €9,959 to €5,863
- Other operating charges +€2,347
up €2,347 (+59.2%), from €3,962 to €6,309
- Financial income -€1,044
down €1,044 (-21.2%), from €4,923 to €3,879
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 | €245,468 | €246,965 | +€1,497 | +0.6% |
| Fixed assets | 21/28 | €13,080 | €11,218 | -€1,863 | -14.2% |
| Tangible fixed assets | 22/27 | €13,080 | €11,218 | -€1,863 | -14.2% |
| Plant, machinery and equipment | 23 | €6,673 | €8,519 | +€1,845 | +27.7% |
| Furniture and vehicles | 24 | €6,407 | €2,699 | -€3,708 | -57.9% |
| Current assets | 29/58 | €232,388 | €235,747 | +€3,359 | +1.4% |
| Amounts receivable after more than one year | 29 | €14,175 | €14,175 | = | 0.0% |
| Other amounts receivable | 291 | €14,175 | €14,175 | = | 0.0% |
| Stocks and contracts in progress | 3 | €13,587 | €13,587 | = | 0.0% |
| Stocks | 30/36 | €13,587 | €13,587 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €189,295 | €198,237 | +€8,942 | +4.7% |
| Trade receivables | 40 | €112,549 | €111,470 | -€1,079 | -1.0% |
| Other amounts receivable | 41 | €76,746 | €86,767 | +€10,021 | +13.1% |
| Cash at bank and in hand | 54/58 | €9,332 | €3,032 | -€6,300 | -67.5% |
| Deferred charges and accrued income | 490/1 | €5,999 | €6,716 | +€717 | +12.0% |
| Total equity and liabilities | 10/49 | €245,468 | €246,965 | +€1,497 | +0.6% |
| Equity | 10/15 | €163,879 | €175,351 | +€11,471 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,837 | €86,308 | +€11,471 | +15.3% |
| 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 | €72,977 | €84,448 | +€11,471 | +15.7% |
| Profit (loss) carried forward | 14 | €70,443 | €70,443 | = | 0.0% |
| Amounts payable | 17/49 | €81,589 | €71,614 | -€9,975 | -12.2% |
| Amounts payable within one year | 42/48 | €81,589 | €71,614 | -€9,975 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | - | €17,291 | +€17,291 | |
| Trade debts | 44 | €35,493 | €19,991 | -€15,502 | -43.7% |
| Suppliers | 440/4 | €35,493 | €19,991 | -€15,502 | -43.7% |
| Advances received on contracts in progress | 46 | €30,901 | €30,901 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,195 | €3,432 | -€11,763 | -77.4% |
| Taxes | 450/3 | €15,195 | €3,432 | -€11,763 | -77.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,959 | €5,863 | -€4,096 | -41.1% |
| Other operating charges | 640/8 | €3,962 | €6,309 | +€2,347 | +59.2% |
| Gross operating margin | 9900 | €22,127 | €48,396 | +€26,268 | +119% |
| Operating profit (loss) | 9901 | €8,206 | €36,224 | +€28,018 | +341% |
| Financial income | 75/76B | €4,923 | €3,879 | -€1,044 | -21.2% |
| Recurring financial income | 75 | €4,923 | €3,879 | -€1,044 | -21.2% |
| Financial charges | 65/66B | €2,651 | €2,769 | +€118 | +4.5% |
| Recurring financial charges | 65 | €2,651 | €2,769 | +€118 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €10,478 | €37,334 | +€26,855 | +256% |
| Income taxes | 67/77 | €4,648 | €25,862 | +€21,214 | +456% |
| Profit (loss) for the period | 9904 | €5,830 | €11,471 | +€5,641 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,830 | €11,471 | +€5,641 | +96.8% |
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 27 October 2026 via checked.be.