SANIDIF: 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.
SANIDIF
Largest movements
- Tangible fixed assets +€7,635
up €7,635 (+153%), from €5,000 to €12,635
- Cash +€1,046
up €1,046 (+226%), from €462 to €1,508
- Deferred charges and accrued income +€206
up €206 (+146%), from €141 to €347
- Trade debts +€14,980
up €14,980 (+2,233%), from €671 to €15,650
- Profit (loss) carried forward -€8,240
down €8,240 (-696%), from -€1,183 to -€9,424
- Other debts +€2,266
up €2,266 (+2,545%), from €89 to €2,355
- Gross operating margin +€17,854
up €17,854, from -€1,084 to €16,770
- Depreciation +€4,542
new in 2024: €4,542
- Other operating charges -€970
no longer reported in 2024 (was €970)
From the 2021 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,603 | €14,490 | +€8,887 | +159% |
| Fixed assets | 21/28 | €5,000 | €12,635 | +€7,635 | +153% |
| Tangible fixed assets | 22/27 | €5,000 | €12,635 | +€7,635 | +153% |
| Plant, machinery and equipment | 23 | €5,000 | €12,635 | +€7,635 | +153% |
| Current assets | 29/58 | €603 | €1,855 | +€1,252 | +207% |
| Cash at bank and in hand | 54/58 | €462 | €1,508 | +€1,046 | +226% |
| Deferred charges and accrued income | 490/1 | €141 | €347 | +€206 | +146% |
| Total equity and liabilities | 10/49 | €5,603 | €14,490 | +€8,887 | +159% |
| Equity | 10/15 | €817 | -€7,424 | -€8,240 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,183 | -€9,424 | -€8,240 | -696% |
| Amounts payable | 17/49 | €4,787 | €21,914 | +€17,127 | +358% |
| Amounts payable within one year | 42/48 | €4,787 | €21,914 | +€17,127 | +358% |
| Trade debts | 44 | €671 | €15,650 | +€14,980 | +2,233% |
| Suppliers | 440/4 | €671 | €15,650 | +€14,980 | +2,233% |
| Taxes, remuneration and social security | 45 | €4,027 | €3,908 | -€119 | -3.0% |
| Taxes | 450/3 | €4,027 | €3,908 | -€119 | -3.0% |
| Other amounts payable | 47/48 | €89 | €2,355 | +€2,266 | +2,545% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,542 | +€4,542 | |
| Other operating charges | 640/8 | €970 | - | -€970 | |
| Non-recurring operating charges | 66A | - | €12,845 | +€12,845 | |
| Gross operating margin | 9900 | -€1,084 | €16,770 | +€17,854 | |
| Operating profit (loss) | 9901 | -€2,054 | -€617 | +€1,437 | +70.0% |
| Financial charges | 65/66B | €441 | €426 | -€14 | -3.3% |
| Recurring financial charges | 65 | €441 | €426 | -€14 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,495 | -€1,043 | +€1,452 | +58.2% |
| Profit (loss) for the period | 9904 | -€2,495 | -€1,043 | +€1,452 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,495 | -€1,043 | +€1,452 | +58.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.