SANI - TUILES: what changed
SANI - TUILES
Largest movements
- Receivables within one year +€20,689
up €20,689 (+14.0%), from €147,343 to €168,032
of which Trade receivables: +€15,961
- Cash -€7,480
down €7,480 (-99.6%), from €7,507 to €27
mainly Receivables within one year (-€20,689) and Tax, wage and social debts (-€2,552)
- Tangible fixed assets -€2,947
down €2,947 (-10.8%), from €27,269 to €24,322
of which Land and buildings: -€1,599
- Short-term financial debts +€11,233
new in 2026: €11,233
- Tax, wage and social debts -€2,552
down €2,552 (-85.0%), from €3,001 to €449
- Gross operating margin -€8,358
down €8,358 (-57.7%), from €14,478 to €6,120
- Taxes -€2,866
down €2,866 (-95.5%), from €3,001 to €135
- Depreciation -€216
down €216 (-6.8%), from €3,163 to €2,947
- Financial charges +€150
up €150 (+27.8%), from €540 to €690
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,792 | €197,443 | +€9,651 | +5.1% |
| Fixed assets | 21/28 | €27,331 | €24,384 | -€2,947 | -10.8% |
| Tangible fixed assets | 22/27 | €27,269 | €24,322 | -€2,947 | -10.8% |
| Land and buildings | 22 | €20,724 | €19,125 | -€1,599 | -7.7% |
| Plant, machinery and equipment | 23 | €6,545 | €5,197 | -€1,348 | -20.6% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €160,461 | €173,059 | +€12,598 | +7.9% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €147,343 | €168,032 | +€20,689 | +14.0% |
| Trade receivables | 40 | €2,200 | €18,161 | +€15,961 | +726% |
| Other amounts receivable | 41 | €145,143 | €149,871 | +€4,728 | +3.3% |
| Cash at bank and in hand | 54/58 | €7,507 | €27 | -€7,480 | -99.6% |
| Deferred charges and accrued income | 490/1 | €3,611 | €3,000 | -€611 | -16.9% |
| Total equity and liabilities | 10/49 | €187,792 | €197,443 | +€9,651 | +5.1% |
| Equity | 10/15 | €183,942 | €184,394 | +€452 | +0.2% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €17,336 | €17,336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,436 | €7,436 | = | 0.0% |
| Legal reserve | 130 | €7,436 | €7,436 | = | 0.0% |
| Distributable reserves | 133 | €9,900 | €9,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,238 | €92,690 | +€452 | +0.5% |
| Amounts payable | 17/49 | €3,850 | €13,049 | +€9,199 | +239% |
| Amounts payable within one year | 42/48 | €3,850 | €13,049 | +€9,199 | +239% |
| Financial debts | 43 | - | €11,233 | +€11,233 | |
| Credit institutions | 430/8 | - | €11,233 | +€11,233 | |
| Trade debts | 44 | €849 | €1,367 | +€518 | +61.0% |
| Suppliers | 440/4 | €849 | €1,367 | +€518 | +61.0% |
| Taxes, remuneration and social security | 45 | €3,001 | €449 | -€2,552 | -85.0% |
| Taxes | 450/3 | €3,001 | €449 | -€2,552 | -85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,163 | €2,947 | -€216 | -6.8% |
| Other operating charges | 640/8 | €1,890 | €1,897 | +€7 | +0.4% |
| Gross operating margin | 9900 | €14,478 | €6,120 | -€8,358 | -57.7% |
| Operating profit (loss) | 9901 | €9,425 | €1,276 | -€8,149 | -86.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €540 | €690 | +€150 | +27.8% |
| Recurring financial charges | 65 | €540 | €690 | +€150 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €8,885 | €587 | -€8,298 | -93.4% |
| Income taxes | 67/77 | €3,001 | €135 | -€2,866 | -95.5% |
| Profit (loss) for the period | 9904 | €5,884 | €452 | -€5,432 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,884 | €452 | -€5,432 | -92.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.