SANIDETECTIF: 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.
SANIDETECTIF
Largest movements
- Receivables within one year +€16,036
up €16,036 (+40.7%), from €39,446 to €55,482
of which Trade receivables: +€10,516
- Deferred charges and accrued income -€9,249
no longer reported in 2025 (was €9,249)
- Tangible fixed assets -€4,374
down €4,374 (-43.3%), from €10,095 to €5,721
of which Furniture and vehicles: -€9,589
- Cash +€875
up €875 (+43.7%), from €2,004 to €2,879
mainly Deferred charges and accrued income (+€9,249) and Accrued charges and deferred income (+€8,066)
- Accrued charges and deferred income +€8,066
new in 2025: €8,066
- Other debts -€7,622
down €7,622 (-41.5%), from €18,375 to €10,753
- Trade debts +€5,253
up €5,253 (+66.4%), from €7,910 to €13,163
- Profit (loss) carried forward -€2,665
down €2,665 (-20.4%), from €13,059 to €10,394
- Gross operating margin -€27,649
down €27,649 (-86.4%), from €32,011 to €4,362
- Taxes +€20,407
no longer reported in 2025 (was -€20,407)
- Financial charges -€3,029
down €3,029 (-71.1%), from €4,261 to €1,232
- Depreciation +€947
up €947 (+27.6%), from €3,427 to €4,374
- Other operating charges +€415
up €415 (+39.4%), from €1,052 to €1,467
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 | €60,794 | €64,082 | +€3,288 | +5.4% |
| Fixed assets | 21/28 | €10,095 | €5,721 | -€4,374 | -43.3% |
| Tangible fixed assets | 22/27 | €10,095 | €5,721 | -€4,374 | -43.3% |
| Plant, machinery and equipment | 23 | - | €5,215 | +€5,215 | |
| Furniture and vehicles | 24 | €10,095 | €506 | -€9,589 | -95.0% |
| Current assets | 29/58 | €50,699 | €58,361 | +€7,662 | +15.1% |
| Amounts receivable within one year | 40/41 | €39,446 | €55,482 | +€16,036 | +40.7% |
| Trade receivables | 40 | €7,462 | €17,978 | +€10,516 | +141% |
| Other amounts receivable | 41 | €31,984 | €37,504 | +€5,520 | +17.3% |
| Cash at bank and in hand | 54/58 | €2,004 | €2,879 | +€875 | +43.7% |
| Deferred charges and accrued income | 490/1 | €9,249 | - | -€9,249 | |
| Total equity and liabilities | 10/49 | €60,794 | €64,082 | +€3,288 | +5.4% |
| Equity | 10/15 | €34,509 | €31,844 | -€2,665 | -7.7% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €1,950 | €1,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,950 | €1,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,950 | €1,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,059 | €10,394 | -€2,665 | -20.4% |
| Amounts payable | 17/49 | €26,285 | €32,238 | +€5,953 | +22.6% |
| Amounts payable within one year | 42/48 | €26,285 | €24,172 | -€2,113 | -8.0% |
| Trade debts | 44 | €7,910 | €13,163 | +€5,253 | +66.4% |
| Suppliers | 440/4 | €7,910 | €13,163 | +€5,253 | +66.4% |
| Taxes, remuneration and social security | 45 | - | €256 | +€256 | |
| Taxes | 450/3 | - | €256 | +€256 | |
| Other amounts payable | 47/48 | €18,375 | €10,753 | -€7,622 | -41.5% |
| Accrued charges and deferred income | 492/3 | - | €8,066 | +€8,066 | |
| Remuneration, social security and pensions | 62 | - | €116 | +€116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,427 | €4,374 | +€947 | +27.6% |
| Other operating charges | 640/8 | €1,052 | €1,467 | +€415 | +39.4% |
| Gross operating margin | 9900 | €32,011 | €4,362 | -€27,649 | -86.4% |
| Operating profit (loss) | 9901 | €27,532 | -€1,595 | -€29,127 | |
| Financial income | 75/76B | €1 | €162 | +€161 | +16,100% |
| Recurring financial income | 75 | €1 | €162 | +€161 | +16,100% |
| Financial charges | 65/66B | €4,261 | €1,232 | -€3,029 | -71.1% |
| Recurring financial charges | 65 | €4,261 | €1,232 | -€3,029 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | €23,272 | -€2,665 | -€25,937 | |
| Income taxes | 67/77 | -€20,407 | - | +€20,407 | |
| Profit (loss) for the period | 9904 | €43,679 | -€2,665 | -€46,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,679 | -€2,665 | -€46,344 |
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 24 October 2026 via checked.be.