SANIDENT: what changed
Two fiscal 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.
SANIDENT
Largest movements
- Cash -€191,061
down €191,061 (-73.8%), from €258,799 to €67,738
mainly Receivables within one year (-€78,423) and Net result for the year (-€76,580)
- Receivables within one year +€78,423
new in 2025: €78,423
- Tangible fixed assets -€6,455
down €6,455 (-43.2%), from €14,950 to €8,494
of which Furniture and vehicles: -€6,410
- Profit (loss) carried forward -€76,580
down €76,580 (-97.6%), from €78,448 to €1,868
- Other debts -€34,431
no longer reported in 2025 (was €34,431)
- Debts after one year -€4,832
down €4,832 (-60.0%), from €8,046 to €3,215
- Current portion of long-term debt -€3,154
down €3,154 (-39.5%), from €7,986 to €4,832
- Financial charges +€93,722
up €93,722 (+12543.3%), from €747 to €94,469
- Gross operating margin -€36,213
down €36,213 (-61.1%), from €59,258 to €23,046
- Taxes -€15,115
no longer reported in 2025 (was €15,115)
- Financial income +€2,003
up €2,003 (+13688.6%), from €15 to €2,017
- Depreciation +€1,236
up €1,236 (+23.7%), from €5,220 to €6,455
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.
Cash bridge derived
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 | €274,412 | €155,349 | -€119,063 | -43.4% |
| Fixed assets | 21/28 | €14,950 | €8,494 | -€6,455 | -43.2% |
| Tangible fixed assets | 22/27 | €14,950 | €8,494 | -€6,455 | -43.2% |
| Land and buildings | 22 | €135 | €90 | -€45 | -33.3% |
| Furniture and vehicles | 24 | €14,815 | €8,404 | -€6,410 | -43.3% |
| Current assets | 29/58 | €259,462 | €146,854 | -€112,608 | -43.4% |
| Amounts receivable within one year | 40/41 | - | €78,423 | +€78,423 | |
| Other amounts receivable | 41 | - | €78,423 | +€78,423 | |
| Cash at bank and in hand | 54/58 | €258,799 | €67,738 | -€191,061 | -73.8% |
| Deferred charges and accrued income | 490/1 | €663 | €694 | +€31 | +4.6% |
| Total equity and liabilities | 10/49 | €274,412 | €155,349 | -€119,063 | -43.4% |
| Equity | 10/15 | €216,671 | €140,091 | -€76,580 | -35.3% |
| Contributions | 10/11 | €42,142 | €42,142 | = | 0.0% |
| Reserves | 13 | €96,081 | €96,081 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,214 | €4,214 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,214 | €4,214 | = | 0.0% |
| Distributable reserves | 133 | €91,867 | €91,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,448 | €1,868 | -€76,580 | -97.6% |
| Amounts payable | 17/49 | €57,742 | €15,258 | -€42,483 | -73.6% |
| Amounts payable after more than one year | 17 | €8,046 | €3,215 | -€4,832 | -60.0% |
| Financial debts | 170/4 | €8,046 | €3,215 | -€4,832 | -60.0% |
| Amounts payable within one year | 42/48 | €49,695 | €12,043 | -€37,652 | -75.8% |
| Current portion of amounts payable after more than one year | 42 | €7,986 | €4,832 | -€3,154 | -39.5% |
| Trade debts | 44 | €663 | €96 | -€567 | -85.5% |
| Suppliers | 440/4 | €663 | €96 | -€567 | -85.5% |
| Taxes, remuneration and social security | 45 | €6,615 | €7,115 | +€500 | +7.6% |
| Taxes | 450/3 | €6,615 | €7,115 | +€500 | +7.6% |
| Other amounts payable | 47/48 | €34,431 | - | -€34,431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,220 | €6,455 | +€1,236 | +23.7% |
| Other operating charges | 640/8 | €1,374 | €718 | -€656 | -47.7% |
| Gross operating margin | 9900 | €59,258 | €23,046 | -€36,213 | -61.1% |
| Operating profit (loss) | 9901 | €52,665 | €15,872 | -€36,793 | -69.9% |
| Financial income | 75/76B | €15 | €2,017 | +€2,003 | +13688.6% |
| Recurring financial income | 75 | €15 | €2,017 | +€2,003 | +13688.6% |
| Financial charges | 65/66B | €747 | €94,469 | +€93,722 | +12543.3% |
| Recurring financial charges | 65 | €747 | €94,469 | +€93,722 | +12543.3% |
| Profit (loss) for the period before taxes | 9903 | €51,932 | -€76,580 | -€128,512 | |
| Income taxes | 67/77 | €15,115 | - | -€15,115 | |
| Profit (loss) for the period | 9904 | €36,817 | -€76,580 | -€113,397 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,817 | -€76,580 | -€113,397 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.