SaniClima: 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.
SaniClima
Largest movements
- Cash +€236,091
up €236,091 (+55.5%), from €425,595 to €661,686
mainly Advances received (+€148,074) and Net result for the year (+€93,574)
- Receivables within one year -€56,338
down €56,338 (-37.7%), from €149,407 to €93,069
of which Other amounts receivable: -€74,468
- Advances received +€148,074
new in 2025: €148,074
- Accrued charges and deferred income -€84,390
down €84,390 (-95.8%), from €88,073 to €3,683
- Other debts +€63,935
up €63,935 (+134%), from €47,615 to €111,551
- Trade debts +€50,068
up €50,068 (+58.7%), from €85,314 to €135,382
- Reserves +€38,456
up €38,456 (+9.1%), from €422,687 to €461,143
- Gross operating margin +€45,705
up €45,705 (+47.0%), from €97,248 to €142,953
- Financial income +€13,603
up €13,603 (+96.2%), from €14,140 to €27,743
- Taxes +€13,008
up €13,008 (+55.0%), from €23,646 to €36,655
- Staff costs +€7,532
up €7,532, from -€57 to €7,475
- Depreciation +€6,079
up €6,079 (+29.4%), from €20,652 to €26,731
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 | €706,182 | €886,382 | +€180,200 | +25.5% |
| Fixed assets | 21/28 | €62,133 | €62,580 | +€447 | +0.7% |
| Intangible fixed assets | 21 | €4,500 | €7,916 | +€3,416 | +75.9% |
| Tangible fixed assets | 22/27 | €57,633 | €54,664 | -€2,968 | -5.2% |
| Furniture and vehicles | 24 | €52,856 | €50,773 | -€2,083 | -3.9% |
| Leasing and similar rights | 25 | €4,777 | €3,891 | -€885 | -18.5% |
| Current assets | 29/58 | €644,049 | €823,802 | +€179,753 | +27.9% |
| Stocks and contracts in progress | 3 | €69,047 | €69,047 | = | 0.0% |
| Stocks | 30/36 | €69,047 | €69,047 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €149,407 | €93,069 | -€56,338 | -37.7% |
| Trade receivables | 40 | €49,328 | €67,458 | +€18,130 | +36.8% |
| Other amounts receivable | 41 | €100,079 | €25,611 | -€74,468 | -74.4% |
| Cash at bank and in hand | 54/58 | €425,595 | €661,686 | +€236,091 | +55.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €706,182 | €886,382 | +€180,200 | +25.5% |
| Equity | 10/15 | €438,687 | €477,143 | +€38,456 | +8.8% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €422,687 | €461,143 | +€38,456 | +9.1% |
| Distributable reserves | 133 | €422,687 | €461,143 | +€38,456 | +9.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €267,496 | €409,239 | +€141,744 | +53.0% |
| Amounts payable within one year | 42/48 | €179,422 | €405,556 | +€226,134 | +126% |
| Trade debts | 44 | €85,314 | €135,382 | +€50,068 | +58.7% |
| Suppliers | 440/4 | €85,314 | €135,382 | +€50,068 | +58.7% |
| Advances received on contracts in progress | 46 | - | €148,074 | +€148,074 | |
| Taxes, remuneration and social security | 45 | €46,493 | €10,550 | -€35,943 | -77.3% |
| Taxes | 450/3 | €45,897 | €10,231 | -€35,666 | -77.7% |
| Remuneration and social security | 454/9 | €596 | €319 | -€277 | -46.5% |
| Other amounts payable | 47/48 | €47,615 | €111,551 | +€63,935 | +134% |
| Accrued charges and deferred income | 492/3 | €88,073 | €3,683 | -€84,390 | -95.8% |
| Remuneration, social security and pensions | 62 | -€57 | €7,475 | +€7,532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,652 | €26,731 | +€6,079 | +29.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,000 | €0 | +€3,000 | |
| Other operating charges | 640/8 | €2,875 | €1,526 | -€1,349 | -46.9% |
| Gross operating margin | 9900 | €97,248 | €142,953 | +€45,705 | +47.0% |
| Operating profit (loss) | 9901 | €76,778 | €107,221 | +€30,443 | +39.7% |
| Financial income | 75/76B | €14,140 | €27,743 | +€13,603 | +96.2% |
| Recurring financial income | 75 | €14,140 | €27,743 | +€13,603 | +96.2% |
| Financial charges | 65/66B | €3,973 | €4,735 | +€763 | +19.2% |
| Recurring financial charges | 65 | €3,973 | €4,735 | +€763 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €86,945 | €130,229 | +€43,283 | +49.8% |
| Income taxes | 67/77 | €23,646 | €36,655 | +€13,008 | +55.0% |
| Profit (loss) for the period | 9904 | €63,299 | €93,574 | +€30,275 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,299 | €93,574 | +€30,275 | +47.8% |
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 14 October 2026 via checked.be.