SANI’MO: 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’MO
Largest movements
- Cash +€24,186
up €24,186 (+56.1%), from €43,120 to €67,306
mainly Depreciation (+€19,424) and Net result for the year (+€12,809)
- Tangible fixed assets -€17,974
down €17,974 (-55.8%), from €32,235 to €14,261
of which Furniture and vehicles: -€9,119
- Receivables within one year -€8,435
down €8,435 (-40.4%), from €20,887 to €12,451
of which Trade receivables: -€7,136
- Tax, wage and social debts -€12,913
down €12,913 (-70.8%), from €18,236 to €5,324
of which Taxes: -€11,966
- Profit (loss) carried forward +€12,809
up €12,809 (+34.9%), from €36,716 to €49,525
- Trade debts -€8,859
down €8,859 (-67.2%), from €13,185 to €4,326
- Other debts +€6,667
up €6,667 (+26.9%), from €24,825 to €31,493
- Gross operating margin -€28,950
down €28,950 (-41.1%), from €70,404 to €41,454
- Taxes -€9,128
down €9,128 (-70.0%), from €13,035 to €3,907
- Depreciation +€4,060
up €4,060 (+26.4%), from €15,363 to €19,424
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 | €96,963 | €94,666 | -€2,296 | -2.4% |
| Fixed assets | 21/28 | €32,235 | €14,261 | -€17,974 | -55.8% |
| Tangible fixed assets | 22/27 | €32,235 | €14,261 | -€17,974 | -55.8% |
| Plant, machinery and equipment | 23 | €12,203 | €3,348 | -€8,855 | -72.6% |
| Furniture and vehicles | 24 | €20,032 | €10,913 | -€9,119 | -45.5% |
| Current assets | 29/58 | €64,728 | €80,406 | +€15,678 | +24.2% |
| Amounts receivable within one year | 40/41 | €20,887 | €12,451 | -€8,435 | -40.4% |
| Trade receivables | 40 | €16,734 | €9,598 | -€7,136 | -42.6% |
| Other amounts receivable | 41 | €4,153 | €2,853 | -€1,300 | -31.3% |
| Cash at bank and in hand | 54/58 | €43,120 | €67,306 | +€24,186 | +56.1% |
| Deferred charges and accrued income | 490/1 | €722 | €649 | -€73 | -10.1% |
| Total equity and liabilities | 10/49 | €96,963 | €94,666 | -€2,296 | -2.4% |
| Equity | 10/15 | €40,716 | €53,525 | +€12,809 | +31.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,716 | €49,525 | +€12,809 | +34.9% |
| Amounts payable | 17/49 | €56,247 | €41,142 | -€15,105 | -26.9% |
| Amounts payable within one year | 42/48 | €56,247 | €41,142 | -€15,105 | -26.9% |
| Trade debts | 44 | €13,185 | €4,326 | -€8,859 | -67.2% |
| Suppliers | 440/4 | €13,185 | €4,326 | -€8,859 | -67.2% |
| Taxes, remuneration and social security | 45 | €18,236 | €5,324 | -€12,913 | -70.8% |
| Taxes | 450/3 | €17,290 | €5,324 | -€11,966 | -69.2% |
| Remuneration and social security | 454/9 | €947 | - | -€947 | |
| Other amounts payable | 47/48 | €24,825 | €31,493 | +€6,667 | +26.9% |
| Remuneration, social security and pensions | 62 | €3,150 | €2,802 | -€348 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,363 | €19,424 | +€4,060 | +26.4% |
| Other operating charges | 640/8 | €966 | €810 | -€155 | -16.1% |
| Gross operating margin | 9900 | €70,404 | €41,454 | -€28,950 | -41.1% |
| Operating profit (loss) | 9901 | €50,926 | €18,418 | -€32,507 | -63.8% |
| Financial income | 75/76B | €22 | €17 | -€5 | -23.0% |
| Recurring financial income | 75 | €22 | €17 | -€5 | -23.0% |
| Financial charges | 65/66B | €1,196 | €1,719 | +€523 | +43.7% |
| Recurring financial charges | 65 | €1,196 | €1,719 | +€523 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €49,751 | €16,716 | -€33,035 | -66.4% |
| Income taxes | 67/77 | €13,035 | €3,907 | -€9,128 | -70.0% |
| Profit (loss) for the period | 9904 | €36,716 | €12,809 | -€23,907 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,716 | €12,809 | -€23,907 | -65.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.