Sani-Öz: 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-Öz
Largest movements
- Cash -€12,458
no longer reported in 2025 (was €12,458)
mainly Net result for the year (-€23,821) and Tax, wage and social debts (-€12,783)
- Tangible fixed assets -€4,532
down €4,532 (-57.4%), from €7,893 to €3,361
- Stocks and contracts +€1,864
up €1,864 (+36.1%), from €5,167 to €7,031
- Deferred charges and accrued income -€793
down €793 (-37.1%), from €2,137 to €1,344
- Reserves -€23,821
down €23,821 (-81.6%), from €29,199 to €5,378
- Tax, wage and social debts -€12,783
down €12,783 (-99.5%), from €12,849 to €67
of which Taxes: -€7,814
- Trade debts +€11,212
up €11,212 (+68.6%), from €16,340 to €27,552
- Other debts +€9,928
up €9,928 (+69.9%), from €14,201 to €24,130
- Gross operating margin -€22,892
down €22,892, from €8,189 to -€14,703
- Financial charges +€1,811
up €1,811 (+55.2%), from €3,283 to €5,093
- Taxes -€377
down €377 (-85.5%), from €441 to €64
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 | €76,089 | €60,847 | -€15,243 | -20.0% |
| Fixed assets | 21/28 | €7,893 | €3,361 | -€4,532 | -57.4% |
| Tangible fixed assets | 22/27 | €7,893 | €3,361 | -€4,532 | -57.4% |
| Plant, machinery and equipment | 23 | €7,893 | €3,361 | -€4,532 | -57.4% |
| Current assets | 29/58 | €68,196 | €57,485 | -€10,711 | -15.7% |
| Stocks and contracts in progress | 3 | €5,167 | €7,031 | +€1,864 | +36.1% |
| Stocks | 30/36 | €5,167 | €7,031 | +€1,864 | +36.1% |
| Amounts receivable within one year | 40/41 | €48,435 | €49,110 | +€676 | +1.4% |
| Trade receivables | 40 | €38,905 | €39,343 | +€438 | +1.1% |
| Other amounts receivable | 41 | €9,530 | €9,768 | +€238 | +2.5% |
| Cash at bank and in hand | 54/58 | €12,458 | - | -€12,458 | |
| Deferred charges and accrued income | 490/1 | €2,137 | €1,344 | -€793 | -37.1% |
| Total equity and liabilities | 10/49 | €76,089 | €60,847 | -€15,243 | -20.0% |
| Equity | 10/15 | €32,699 | €8,878 | -€23,821 | -72.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €29,199 | €5,378 | -€23,821 | -81.6% |
| Distributable reserves | 133 | €29,199 | €5,378 | -€23,821 | -81.6% |
| Amounts payable | 17/49 | €43,391 | €51,969 | +€8,578 | +19.8% |
| Amounts payable within one year | 42/48 | €43,391 | €51,969 | +€8,578 | +19.8% |
| Financial debts | 43 | - | €220 | +€220 | |
| Credit institutions | 430/8 | - | €220 | +€220 | |
| Trade debts | 44 | €16,340 | €27,552 | +€11,212 | +68.6% |
| Suppliers | 440/4 | €16,340 | €27,552 | +€11,212 | +68.6% |
| Taxes, remuneration and social security | 45 | €12,849 | €67 | -€12,783 | -99.5% |
| Taxes | 450/3 | €7,881 | €67 | -€7,814 | -99.2% |
| Remuneration and social security | 454/9 | €4,968 | - | -€4,968 | |
| Other amounts payable | 47/48 | €14,201 | €24,130 | +€9,928 | +69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,254 | €3,235 | -€19 | -0.6% |
| Other operating charges | 640/8 | €743 | €668 | -€74 | -10.0% |
| Non-recurring operating charges | 66A | - | €57 | +€57 | |
| Gross operating margin | 9900 | €8,189 | -€14,703 | -€22,892 | |
| Operating profit (loss) | 9901 | €4,192 | -€18,664 | -€22,856 | |
| Financial charges | 65/66B | €3,283 | €5,093 | +€1,811 | +55.2% |
| Recurring financial charges | 65 | €3,283 | €5,093 | +€1,811 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €910 | -€23,757 | -€24,667 | |
| Income taxes | 67/77 | €441 | €64 | -€377 | -85.5% |
| Profit (loss) for the period | 9904 | €469 | -€23,821 | -€24,290 | |
| Profit (loss) for the period to be appropriated | 9905 | €469 | -€23,821 | -€24,290 |
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.