SANI-VOS: 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-VOS
Largest movements
- Cash +€24,515
up €24,515 (+20.2%), from €121,386 to €145,901
mainly Net result for the year (+€85,950) and Other debts (+€28,207)
- Deferred charges and accrued income +€23,326
up €23,326 (+5,609%), from €416 to €23,742
- Receivables after one year -€10,000
down €10,000 (-28.6%), from €35,000 to €25,000
- Receivables within one year +€9,674
up €9,674 (+45.1%), from €21,473 to €31,148
of which Trade receivables: +€11,530
- Tangible fixed assets +€4,914
up €4,914 (+24.9%), from €19,748 to €24,662
of which Furniture and vehicles: +€6,865
- Other debts +€28,207
up €28,207 (+42.7%), from €66,033 to €94,239
- Advances received +€23,737
up €23,737 (+39,562%), from €60 to €23,797
- Tax, wage and social debts +€5,875
up €5,875 (+130%), from €4,528 to €10,403
of which Taxes: +€3,123
- Trade debts -€5,095
down €5,095 (-35.7%), from €14,270 to €9,175
- Gross operating margin +€29,199
up €29,199 (+33.7%), from €86,610 to €115,809
- Taxes +€7,479
up €7,479 (+42.3%), from €17,672 to €25,151
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 | €198,024 | €250,453 | +€52,429 | +26.5% |
| Fixed assets | 21/28 | €19,748 | €24,662 | +€4,914 | +24.9% |
| Tangible fixed assets | 22/27 | €19,748 | €24,662 | +€4,914 | +24.9% |
| Land and buildings | 22 | €19,306 | €17,640 | -€1,666 | -8.6% |
| Plant, machinery and equipment | 23 | €442 | €157 | -€285 | -64.5% |
| Furniture and vehicles | 24 | €0 | €6,865 | +€6,865 | |
| Current assets | 29/58 | €178,276 | €225,791 | +€47,515 | +26.7% |
| Amounts receivable after more than one year | 29 | €35,000 | €25,000 | -€10,000 | -28.6% |
| Other amounts receivable | 291 | €35,000 | €25,000 | -€10,000 | -28.6% |
| Amounts receivable within one year | 40/41 | €21,473 | €31,148 | +€9,674 | +45.1% |
| Trade receivables | 40 | €15,017 | €26,547 | +€11,530 | +76.8% |
| Other amounts receivable | 41 | €6,457 | €4,601 | -€1,856 | -28.7% |
| Cash at bank and in hand | 54/58 | €121,386 | €145,901 | +€24,515 | +20.2% |
| Deferred charges and accrued income | 490/1 | €416 | €23,742 | +€23,326 | +5,609% |
| Total equity and liabilities | 10/49 | €198,024 | €250,453 | +€52,429 | +26.5% |
| Equity | 10/15 | €92,521 | €92,566 | +€45 | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €89,170 | €89,170 | = | 0.0% |
| Distributable reserves | 133 | €89,170 | €89,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €351 | €396 | +€45 | +12.7% |
| Amounts payable | 17/49 | €105,503 | €157,887 | +€52,384 | +49.7% |
| Amounts payable within one year | 42/48 | €100,750 | €152,146 | +€51,396 | +51.0% |
| Current portion of amounts payable after more than one year | 42 | €15,859 | €14,532 | -€1,327 | -8.4% |
| Trade debts | 44 | €14,270 | €9,175 | -€5,095 | -35.7% |
| Suppliers | 440/4 | €14,270 | €9,175 | -€5,095 | -35.7% |
| Advances received on contracts in progress | 46 | €60 | €23,797 | +€23,737 | +39,562% |
| Taxes, remuneration and social security | 45 | €4,528 | €10,403 | +€5,875 | +130% |
| Taxes | 450/3 | €4,528 | €7,651 | +€3,123 | +69.0% |
| Remuneration and social security | 454/9 | €0 | €2,752 | +€2,752 | |
| Other amounts payable | 47/48 | €66,033 | €94,239 | +€28,207 | +42.7% |
| Accrued charges and deferred income | 492/3 | €4,753 | €5,741 | +€988 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,396 | €4,086 | -€310 | -7.0% |
| Other operating charges | 640/8 | €953 | €943 | -€10 | -1.1% |
| Gross operating margin | 9900 | €86,610 | €115,809 | +€29,199 | +33.7% |
| Operating profit (loss) | 9901 | €81,261 | €110,780 | +€29,519 | +36.3% |
| Financial income | 75/76B | €521 | €664 | +€142 | +27.3% |
| Recurring financial income | 75 | €521 | €664 | +€142 | +27.3% |
| Financial charges | 65/66B | €351 | €343 | -€8 | -2.4% |
| Recurring financial charges | 65 | €351 | €343 | -€8 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €81,431 | €111,101 | +€29,669 | +36.4% |
| Income taxes | 67/77 | €17,672 | €25,151 | +€7,479 | +42.3% |
| Profit (loss) for the period | 9904 | €63,759 | €85,950 | +€22,191 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,759 | €85,950 | +€22,191 | +34.8% |
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 23 October 2026 via checked.be.