Sani-Tec: 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-Tec
Largest movements
- Stocks and contracts -€466,064
down €466,064 (-100.0%), from €466,064 to €0
- Cash +€239,936
up €239,936 (+319.1%), from €75,198 to €315,134
mainly Stocks and contracts (+€466,064) and Net result for the year (+€174,876)
- Receivables within one year +€42,528
up €42,528 (+18.9%), from €224,468 to €266,996
of which Other amounts receivable: +€74,758
- Debts after one year -€250,553
down €250,553 (-100.0%), from €250,553 to €0
- Reserves +€174,876
up €174,876 (+58.6%), from €298,562 to €473,438
of which Distributable reserves: +€174,876
- Current portion of long-term debt -€133,644
down €133,644 (-100.0%), from €133,644 to €0
- Short-term financial debts +€62,615
up €62,615 (+226.3%), from €27,671 to €90,285
of which Other loans: +€67,128
- Tax, wage and social debts -€36,883
down €36,883 (-76.6%), from €48,133 to €11,250
of which Taxes: -€36,185
- Gross operating margin +€170,695
up €170,695 (+89.6%), from €190,450 to €361,144
- Taxes +€56,127
up €56,127 (+241.4%), from €23,248 to €79,375
- Staff costs -€22,472
down €22,472 (-24.9%), from €90,156 to €67,685
- Other operating charges +€19,735
up €19,735 (+541.3%), from €3,646 to €23,381
- Financial charges +€12,617
up €12,617 (+114.5%), from €11,018 to €23,634
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €795,883 | €609,339 | -€186,544 | -23.4% |
| Fixed assets | 21/28 | €22,819 | €15,255 | -€7,564 | -33.1% |
| Tangible fixed assets | 22/27 | €20,460 | €12,896 | -€7,564 | -37.0% |
| Plant, machinery and equipment | 23 | €6,675 | €4,825 | -€1,850 | -27.7% |
| Furniture and vehicles | 24 | €13,785 | €8,070 | -€5,714 | -41.5% |
| Financial fixed assets | 28 | €2,360 | €2,360 | = | 0.0% |
| Current assets | 29/58 | €773,063 | €594,084 | -€178,979 | -23.2% |
| Stocks and contracts in progress | 3 | €466,064 | €0 | -€466,064 | -100.0% |
| Stocks | 30/36 | €466,064 | €0 | -€466,064 | -100.0% |
| Amounts receivable within one year | 40/41 | €224,468 | €266,996 | +€42,528 | +18.9% |
| Trade receivables | 40 | €56,240 | €24,010 | -€32,230 | -57.3% |
| Other amounts receivable | 41 | €168,228 | €242,986 | +€74,758 | +44.4% |
| Cash at bank and in hand | 54/58 | €75,198 | €315,134 | +€239,936 | +319.1% |
| Deferred charges and accrued income | 490/1 | €7,333 | €11,953 | +€4,620 | +63.0% |
| Total equity and liabilities | 10/49 | €795,883 | €609,339 | -€186,544 | -23.4% |
| Equity | 10/15 | €308,562 | €483,438 | +€174,876 | +56.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €298,562 | €473,438 | +€174,876 | +58.6% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €297,562 | €472,438 | +€174,876 | +58.8% |
| Amounts payable | 17/49 | €487,321 | €125,901 | -€361,420 | -74.2% |
| Amounts payable after more than one year | 17 | €250,553 | €0 | -€250,553 | -100.0% |
| Financial debts | 170/4 | €250,553 | €0 | -€250,553 | -100.0% |
| Amounts payable within one year | 42/48 | €236,379 | €125,822 | -€110,558 | -46.8% |
| Current portion of amounts payable after more than one year | 42 | €133,644 | €0 | -€133,644 | -100.0% |
| Financial debts | 43 | €27,671 | €90,285 | +€62,615 | +226.3% |
| Credit institutions | 430/8 | €4,799 | €285 | -€4,514 | -94.1% |
| Other loans | 439 | €22,872 | €90,000 | +€67,128 | +293.5% |
| Trade debts | 44 | €26,932 | €24,287 | -€2,645 | -9.8% |
| Suppliers | 440/4 | €26,932 | €24,287 | -€2,645 | -9.8% |
| Taxes, remuneration and social security | 45 | €48,133 | €11,250 | -€36,883 | -76.6% |
| Taxes | 450/3 | €39,955 | €3,770 | -€36,185 | -90.6% |
| Remuneration and social security | 454/9 | €8,178 | €7,480 | -€698 | -8.5% |
| Accrued charges and deferred income | 492/3 | €388 | €79 | -€309 | -79.5% |
| Non-recurring operating income | 76A | €1,394 | €21,294 | +€19,900 | +1427.1% |
| Remuneration, social security and pensions | 62 | €90,156 | €67,685 | -€22,472 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,561 | €8,310 | -€3,251 | -28.1% |
| Other operating charges | 640/8 | €3,646 | €23,381 | +€19,735 | +541.3% |
| Non-recurring operating charges | 66A | €11,488 | €0 | -€11,488 | -100.0% |
| Gross operating margin | 9900 | €190,450 | €361,144 | +€170,695 | +89.6% |
| Operating profit (loss) | 9901 | €73,599 | €261,769 | +€188,170 | +255.7% |
| Financial income | 75/76B | €12,036 | €16,116 | +€4,080 | +33.9% |
| Recurring financial income | 75 | €12,036 | €16,116 | +€4,080 | +33.9% |
| Financial charges | 65/66B | €11,018 | €23,634 | +€12,617 | +114.5% |
| Recurring financial charges | 65 | €11,018 | €23,634 | +€12,617 | +114.5% |
| Profit (loss) for the period before taxes | 9903 | €74,617 | €254,251 | +€179,634 | +240.7% |
| Income taxes | 67/77 | €23,248 | €79,375 | +€56,127 | +241.4% |
| Profit (loss) for the period | 9904 | €51,370 | €174,876 | +€123,507 | +240.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,370 | €174,876 | +€123,507 | +240.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.