SANIBEL: 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.
SANIBEL
Largest movements
- Cash +€19,158
new in 2025: €19,158
mainly Deferred charges and accrued income (+€14,719) and Receivables within one year (+€6,721)
- Deferred charges and accrued income -€14,719
no longer reported in 2025 (was €14,719)
- Receivables within one year -€6,721
down €6,721 (-79.3%), from €8,473 to €1,752
of which Other amounts receivable: -€4,748
- Tax, wage and social debts -€3,500
down €3,500 (-72.9%), from €4,800 to €1,300
- Profit (loss) carried forward +€1,163
up €1,163 (+18.6%), from €6,250 to €7,413
- Gross operating margin -€6,578
down €6,578 (-75.7%), from €8,685 to €2,107
- Taxes -€1,833
down €1,833 (-87.3%), from €2,100 to €267
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 | €23,192 | €20,910 | -€2,282 | -9.8% |
| Current assets | 29/58 | €23,192 | €20,910 | -€2,282 | -9.8% |
| Amounts receivable within one year | 40/41 | €8,473 | €1,752 | -€6,721 | -79.3% |
| Trade receivables | 40 | €1,973 | - | -€1,973 | |
| Other amounts receivable | 41 | €6,500 | €1,752 | -€4,748 | -73.1% |
| Cash at bank and in hand | 54/58 | - | €19,158 | +€19,158 | |
| Deferred charges and accrued income | 490/1 | €14,719 | - | -€14,719 | |
| Total equity and liabilities | 10/49 | €23,192 | €20,910 | -€2,282 | -9.8% |
| Equity | 10/15 | €15,555 | €16,718 | +€1,163 | +7.5% |
| Contributions | 10/11 | €7,445 | €7,445 | -€0 | 0.0% |
| Capital | 10 | €7,445 | €7,445 | -€0 | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,155 | €11,155 | +€0 | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,250 | €7,413 | +€1,163 | +18.6% |
| Amounts payable | 17/49 | €7,637 | €4,192 | -€3,445 | -45.1% |
| Amounts payable within one year | 42/48 | €7,637 | €4,192 | -€3,445 | -45.1% |
| Trade debts | 44 | €106 | €146 | +€40 | +38.1% |
| Suppliers | 440/4 | €106 | €146 | +€40 | +38.1% |
| Taxes, remuneration and social security | 45 | €4,800 | €1,300 | -€3,500 | -72.9% |
| Taxes | 450/3 | €4,800 | €1,300 | -€3,500 | -72.9% |
| Other amounts payable | 47/48 | €2,731 | €2,745 | +€14 | +0.5% |
| Other operating charges | 640/8 | €493 | €506 | +€13 | +2.6% |
| Gross operating margin | 9900 | €8,685 | €2,107 | -€6,578 | -75.7% |
| Operating profit (loss) | 9901 | €8,192 | €1,601 | -€6,591 | -80.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €148 | €171 | +€23 | +15.8% |
| Recurring financial charges | 65 | €148 | €171 | +€23 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €8,044 | €1,430 | -€6,614 | -82.2% |
| Income taxes | 67/77 | €2,100 | €267 | -€1,833 | -87.3% |
| Profit (loss) for the period | 9904 | €5,944 | €1,163 | -€4,781 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,944 | €1,163 | -€4,781 | -80.4% |
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 28 October 2026 via checked.be.