SANICERAM: 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.
SANICERAM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€42,614
no longer reported in 2023 (was €42,614)
- Financial charges -€18,946
no longer reported in 2023 (was €18,946)
- Other operating charges -€2,864
no longer reported in 2023 (was €2,864)
- Taxes +€1,618
no longer reported in 2023 (was -€1,618)
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,188,158 | €1,188,158 | = | 0.0% |
| Current assets | 29/58 | €1,188,158 | €1,188,158 | = | 0.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €509,384 | €509,384 | = | 0.0% |
| Stocks | 30/36 | €509,384 | €509,384 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €522,555 | €522,555 | = | 0.0% |
| Trade receivables | 40 | €490,141 | €490,141 | = | 0.0% |
| Other amounts receivable | 41 | €32,415 | €32,415 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €56,219 | €56,219 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,188,158 | €1,188,158 | = | 0.0% |
| Equity | 10/15 | €112,254 | €112,254 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,254 | €90,254 | = | 0.0% |
| Amounts payable | 17/49 | €1,075,904 | €1,075,904 | = | 0.0% |
| Amounts payable after more than one year | 17 | €559,900 | €559,900 | = | 0.0% |
| Financial debts | 170/4 | €559,900 | €559,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €465,044 | €465,044 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €1,180 | €1,180 | = | 0.0% |
| Financial debts | 43 | €5,333 | €5,333 | = | 0.0% |
| Credit institutions | 430/8 | €5,333 | €5,333 | = | 0.0% |
| Trade debts | 44 | €101,541 | €101,541 | = | 0.0% |
| Suppliers | 440/4 | €101,541 | €101,541 | = | 0.0% |
| Advances received on contracts in progress | 46 | €349,549 | €349,549 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,232 | €3,232 | = | 0.0% |
| Taxes | 450/3 | €3,232 | €3,232 | = | 0.0% |
| Other amounts payable | 47/48 | €4,210 | €4,210 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €50,960 | €50,960 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €63 | - | -€63 | |
| Other operating charges | 640/8 | €2,864 | - | -€2,864 | |
| Gross operating margin | 9900 | €42,614 | - | -€42,614 | |
| Operating profit (loss) | 9901 | €39,687 | - | -€39,687 | |
| Financial income | 75/76B | €162 | - | -€162 | |
| Recurring financial income | 75 | €162 | - | -€162 | |
| Financial charges | 65/66B | €18,946 | - | -€18,946 | |
| Recurring financial charges | 65 | €18,946 | - | -€18,946 | |
| Profit (loss) for the period before taxes | 9903 | €20,904 | - | -€20,904 | |
| Income taxes | 67/77 | -€1,618 | - | +€1,618 | |
| Profit (loss) for the period | 9904 | €22,522 | - | -€22,522 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,522 | - | -€22,522 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.