SANIDEBS: 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.
SANIDEBS
Largest movements
- Cash +€95,417
up €95,417 (+70.0%), from €136,287 to €231,705
mainly Depreciation (+€51,982) and Net result for the year (+€25,542)
- Tangible fixed assets -€44,308
down €44,308 (-23.4%), from €189,577 to €145,269
- Stocks and contracts -€23,000
down €23,000 (-36.5%), from €63,000 to €40,000
- Profit (loss) carried forward +€25,542
up €25,542 (+7.1%), from €360,899 to €386,441
- Tax, wage and social debts +€6,500
up €6,500 (+163%), from €4,000 to €10,500
of which Remuneration and social security: +€6,500
- Gross operating margin +€9,320
up €9,320 (+3.6%), from €259,815 to €269,135
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 | €423,965 | €449,775 | +€25,810 | +6.1% |
| Fixed assets | 21/28 | €189,577 | €145,269 | -€44,308 | -23.4% |
| Tangible fixed assets | 22/27 | €189,577 | €145,269 | -€44,308 | -23.4% |
| Land and buildings | 22 | €4,616 | €4,085 | -€531 | -11.5% |
| Plant, machinery and equipment | 23 | €88,902 | €66,958 | -€21,944 | -24.7% |
| Furniture and vehicles | 24 | €96,059 | €74,226 | -€21,833 | -22.7% |
| Current assets | 29/58 | €234,388 | €304,507 | +€70,119 | +29.9% |
| Stocks and contracts in progress | 3 | €63,000 | €40,000 | -€23,000 | -36.5% |
| Contracts in progress | 37 | €63,000 | €40,000 | -€23,000 | -36.5% |
| Amounts receivable within one year | 40/41 | €31,806 | €27,898 | -€3,908 | -12.3% |
| Trade receivables | 40 | €4,255 | €333 | -€3,922 | -92.2% |
| Other amounts receivable | 41 | €27,551 | €27,565 | +€14 | +0.1% |
| Cash at bank and in hand | 54/58 | €136,287 | €231,705 | +€95,417 | +70.0% |
| Deferred charges and accrued income | 490/1 | €3,295 | €4,904 | +€1,609 | +48.8% |
| Total equity and liabilities | 10/49 | €423,965 | €449,775 | +€25,810 | +6.1% |
| Equity | 10/15 | €380,899 | €406,441 | +€25,542 | +6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €360,899 | €386,441 | +€25,542 | +7.1% |
| Amounts payable | 17/49 | €43,066 | €43,334 | +€269 | +0.6% |
| Amounts payable within one year | 42/48 | €43,066 | €43,334 | +€269 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €3,493 | - | -€3,493 | |
| Trade debts | 44 | €10,059 | €7,960 | -€2,099 | -20.9% |
| Suppliers | 440/4 | €10,059 | €7,960 | -€2,099 | -20.9% |
| Taxes, remuneration and social security | 45 | €4,000 | €10,500 | +€6,500 | +163% |
| Taxes | 450/3 | €4,000 | €4,000 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €6,500 | +€6,500 | |
| Other amounts payable | 47/48 | €25,514 | €24,874 | -€640 | -2.5% |
| Remuneration, social security and pensions | 62 | €179,809 | €182,426 | +€2,617 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,665 | €51,982 | +€1,317 | +2.6% |
| Other operating charges | 640/8 | €3,443 | €1,778 | -€1,665 | -48.4% |
| Non-recurring operating charges | 66A | - | €99 | +€99 | |
| Gross operating margin | 9900 | €259,815 | €269,135 | +€9,320 | +3.6% |
| Operating profit (loss) | 9901 | €25,898 | €32,849 | +€6,952 | +26.8% |
| Financial income | 75/76B | €3,115 | €1,834 | -€1,281 | -41.1% |
| Recurring financial income | 75 | €3,115 | €1,834 | -€1,281 | -41.1% |
| Financial charges | 65/66B | €2,510 | €1,031 | -€1,479 | -58.9% |
| Recurring financial charges | 65 | €2,510 | €1,031 | -€1,479 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €26,503 | €33,652 | +€7,150 | +27.0% |
| Income taxes | 67/77 | €6,905 | €8,110 | +€1,205 | +17.5% |
| Profit (loss) for the period | 9904 | €19,598 | €25,542 | +€5,944 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,598 | €25,542 | +€5,944 | +30.3% |
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 1 November 2026 via checked.be.