SANI-PLUS: what changed
Two fiscal 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-PLUS
Largest movements
- Receivables within one year +€31,362
up €31,362 (+116.1%), from €27,009 to €58,371
of which Trade receivables: +€32,056
- Cash +€18,383
up €18,383 (+266.8%), from €6,890 to €25,273
mainly Net result for the year (+€19,079) and Trade debts (+€18,391)
- Tangible fixed assets -€3,436
down €3,436 (-18.7%), from €18,412 to €14,976
of which Furniture and vehicles: -€4,336
- Profit (loss) carried forward +€19,079
up €19,079 (+248.2%), from €7,686 to €26,766
- Trade debts +€18,391
up €18,391 (+128.9%), from €14,267 to €32,658
- Other debts +€9,278
up €9,278 (+45.4%), from €20,418 to €29,696
- Gross operating margin +€30,876
up €30,876, from -€1,459 to €29,417
- Taxes +€3,126
new in 2024: €3,126
- Depreciation -€814
down €814 (-12.3%), from €6,610 to €5,796
- Financial charges +€773
up €773 (+199.5%), from €388 to €1,160
- Other operating charges -€505
down €505 (-66.2%), from €764 to €258
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.
Cash bridge derived
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 | €52,705 | €98,619 | +€45,914 | +87.1% |
| Fixed assets | 21/28 | €18,412 | €14,976 | -€3,436 | -18.7% |
| Tangible fixed assets | 22/27 | €18,412 | €14,976 | -€3,436 | -18.7% |
| Plant, machinery and equipment | 23 | €2,532 | €3,432 | +€900 | +35.5% |
| Furniture and vehicles | 24 | €15,879 | €11,544 | -€4,336 | -27.3% |
| Current assets | 29/58 | €34,294 | €83,644 | +€49,350 | +143.9% |
| Amounts receivable within one year | 40/41 | €27,009 | €58,371 | +€31,362 | +116.1% |
| Trade receivables | 40 | €24,348 | €56,404 | +€32,056 | +131.7% |
| Other amounts receivable | 41 | €2,660 | €1,967 | -€694 | -26.1% |
| Cash at bank and in hand | 54/58 | €6,890 | €25,273 | +€18,383 | +266.8% |
| Deferred charges and accrued income | 490/1 | €395 | - | -€395 | |
| Total equity and liabilities | 10/49 | €52,705 | €98,619 | +€45,914 | +87.1% |
| Equity | 10/15 | €13,886 | €32,966 | +€19,079 | +137.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,686 | €26,766 | +€19,079 | +248.2% |
| Amounts payable | 17/49 | €38,819 | €65,654 | +€26,835 | +69.1% |
| Amounts payable within one year | 42/48 | €38,819 | €65,654 | +€26,835 | +69.1% |
| Trade debts | 44 | €14,267 | €32,658 | +€18,391 | +128.9% |
| Suppliers | 440/4 | €14,267 | €32,658 | +€18,391 | +128.9% |
| Taxes, remuneration and social security | 45 | €4,134 | €3,300 | -€834 | -20.2% |
| Taxes | 450/3 | €4,134 | €3,300 | -€834 | -20.2% |
| Other amounts payable | 47/48 | €20,418 | €29,696 | +€9,278 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,610 | €5,796 | -€814 | -12.3% |
| Other operating charges | 640/8 | €764 | €258 | -€505 | -66.2% |
| Gross operating margin | 9900 | -€1,459 | €29,417 | +€30,876 | |
| Operating profit (loss) | 9901 | -€8,832 | €23,363 | +€32,195 | |
| Financial income | 75/76B | €28 | €2 | -€26 | -92.6% |
| Recurring financial income | 75 | €28 | €2 | -€26 | -92.6% |
| Financial charges | 65/66B | €388 | €1,160 | +€773 | +199.5% |
| Recurring financial charges | 65 | €388 | €1,160 | +€773 | +199.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,192 | €22,205 | +€31,397 | |
| Income taxes | 67/77 | - | €3,126 | +€3,126 | |
| Profit (loss) for the period | 9904 | -€9,192 | €19,079 | +€28,271 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,192 | €19,079 | +€28,271 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.