SANI-Q: 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-Q
Largest movements
- Cash +€31,374
up €31,374 (+77.6%), from €40,410 to €71,784
mainly Net result for the year (+€39,544) and Tax, wage and social debts (+€5,830)
- Receivables within one year +€11,563
up €11,563 (+116%), from €9,987 to €21,550
of which Other amounts receivable: +€6,424
- Tangible fixed assets -€2,932
down €2,932 (-30.6%), from €9,584 to €6,652
- Stocks and contracts +€1,672
up €1,672 (+32.3%), from €5,173 to €6,845
- Reserves +€39,500
up €39,500 (+89.9%), from €43,925 to €83,425
- Tax, wage and social debts +€5,830
up €5,830 (+514%), from €1,135 to €6,965
- Trade debts -€2,289
down €2,289 (-26.0%), from €8,804 to €6,515
- Gross operating margin +€39,509
up €39,509 (+179%), from €22,063 to €61,572
- Taxes +€10,497
up €10,497 (+204%), from €5,149 to €15,647
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 | €65,155 | €107,824 | +€42,669 | +65.5% |
| Fixed assets | 21/28 | €9,584 | €6,652 | -€2,932 | -30.6% |
| Tangible fixed assets | 22/27 | €9,584 | €6,652 | -€2,932 | -30.6% |
| Furniture and vehicles | 24 | €9,584 | €6,652 | -€2,932 | -30.6% |
| Current assets | 29/58 | €55,570 | €101,172 | +€45,601 | +82.1% |
| Stocks and contracts in progress | 3 | €5,173 | €6,845 | +€1,672 | +32.3% |
| Stocks | 30/36 | €5,173 | €6,845 | +€1,672 | +32.3% |
| Amounts receivable within one year | 40/41 | €9,987 | €21,550 | +€11,563 | +116% |
| Trade receivables | 40 | €2,784 | €7,923 | +€5,139 | +185% |
| Other amounts receivable | 41 | €7,202 | €13,626 | +€6,424 | +89.2% |
| Cash at bank and in hand | 54/58 | €40,410 | €71,784 | +€31,374 | +77.6% |
| Deferred charges and accrued income | 490/1 | - | €993 | +€993 | |
| Total equity and liabilities | 10/49 | €65,155 | €107,824 | +€42,669 | +65.5% |
| Equity | 10/15 | €48,966 | €88,510 | +€39,544 | +80.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,925 | €83,425 | +€39,500 | +89.9% |
| Non-distributable reserves | 130/1 | €43,925 | €83,425 | +€39,500 | +89.9% |
| Reserves not available under the articles | 1311 | €43,925 | €83,425 | +€39,500 | +89.9% |
| Profit (loss) carried forward | 14 | €41 | €85 | +€44 | +109% |
| Amounts payable | 17/49 | €16,189 | €19,314 | +€3,125 | +19.3% |
| Amounts payable within one year | 42/48 | €16,189 | €19,314 | +€3,125 | +19.3% |
| Financial debts | 43 | €6,250 | €5,833 | -€417 | -6.7% |
| Credit institutions | 430/8 | €6,250 | €5,833 | -€417 | -6.7% |
| Trade debts | 44 | €8,804 | €6,515 | -€2,289 | -26.0% |
| Suppliers | 440/4 | €8,804 | €6,515 | -€2,289 | -26.0% |
| Taxes, remuneration and social security | 45 | €1,135 | €6,965 | +€5,830 | +514% |
| Taxes | 450/3 | €1,135 | €6,965 | +€5,830 | +514% |
| Remuneration, social security and pensions | 62 | €1,920 | €1,920 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,584 | €2,932 | +€348 | +13.5% |
| Other operating charges | 640/8 | €973 | €1,255 | +€282 | +29.0% |
| Gross operating margin | 9900 | €22,063 | €61,572 | +€39,509 | +179% |
| Operating profit (loss) | 9901 | €16,586 | €55,465 | +€38,879 | +234% |
| Financial income | 75/76B | €0 | €28 | +€28 | +275,200% |
| Recurring financial income | 75 | €0 | €28 | +€28 | +275,200% |
| Financial charges | 65/66B | €53 | €301 | +€249 | +471% |
| Recurring financial charges | 65 | €53 | €301 | +€249 | +471% |
| Profit (loss) for the period before taxes | 9903 | €16,533 | €55,191 | +€38,658 | +234% |
| Income taxes | 67/77 | €5,149 | €15,647 | +€10,497 | +204% |
| Profit (loss) for the period | 9904 | €11,383 | €39,544 | +€28,161 | +247% |
| Profit (loss) for the period to be appropriated | 9905 | €11,383 | €39,544 | +€28,161 | +247% |
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 22 October 2026 via checked.be.