SANIDUS: 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.
SANIDUS
Largest movements
- Cash +€1.7m
up €1.7m (+5,297%), from €32,415 to €1.7m
mainly Current investments (+€1.7m) and Other debts (+€297,000)
- Current investments -€1.7m
down €1.7m (-96.3%), from €1.7m to €62,832
- Other debts +€297,000
new in 2025: €297,000
- Profit (loss) carried forward -€234,164
down €234,164 (-9.0%), from €2.6m to €2.4m
- Financial income +€20,072
up €20,072 (+31.0%), from €64,750 to €84,822
- Taxes +€3,814
up €3,814 (+29.2%), from €13,054 to €16,868
- Gross operating margin +€936
up €936 (+15.9%), from -€5,883 to -€4,947
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 | €3,210,555 | €3,268,913 | +€58,358 | +1.8% |
| Fixed assets | 21/28 | €931,846 | €931,846 | = | 0.0% |
| Financial fixed assets | 28 | €931,846 | €931,846 | = | 0.0% |
| Current assets | 29/58 | €2,278,708 | €2,337,067 | +€58,358 | +2.6% |
| Amounts receivable within one year | 40/41 | €523,953 | €524,936 | +€983 | +0.2% |
| Trade receivables | 40 | €2,023 | €2,643 | +€620 | +30.7% |
| Other amounts receivable | 41 | €521,929 | €522,293 | +€363 | +0.1% |
| Current investments | 50/53 | €1,717,940 | €62,832 | -€1.7m | -96.3% |
| Cash at bank and in hand | 54/58 | €32,415 | €1,749,299 | +€1.7m | +5,297% |
| Deferred charges and accrued income | 490/1 | €4,401 | - | -€4,401 | |
| Total equity and liabilities | 10/49 | €3,210,555 | €3,268,913 | +€58,358 | +1.8% |
| Equity | 10/15 | €3,203,562 | €2,969,398 | -€234,164 | -7.3% |
| Contributions | 10/11 | €445,000 | €445,000 | = | 0.0% |
| Capital | 10 | €445,000 | €445,000 | = | 0.0% |
| Issued capital | 100 | €445,000 | €445,000 | = | 0.0% |
| Reserves | 13 | €144,500 | €144,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €144,500 | €144,500 | = | 0.0% |
| Legal reserve | 130 | €144,500 | €144,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,614,062 | €2,379,898 | -€234,164 | -9.0% |
| Amounts payable | 17/49 | €6,993 | €299,515 | +€292,522 | +4,183% |
| Amounts payable within one year | 42/48 | €6,993 | €299,515 | +€292,522 | +4,183% |
| Trade debts | 44 | €2,804 | €2,515 | -€289 | -10.3% |
| Suppliers | 440/4 | €2,804 | €2,515 | -€289 | -10.3% |
| Taxes, remuneration and social security | 45 | €4,189 | - | -€4,189 | |
| Taxes | 450/3 | €4,189 | - | -€4,189 | |
| Other amounts payable | 47/48 | - | €297,000 | +€297,000 | |
| Gross operating margin | 9900 | -€5,883 | -€4,947 | +€936 | +15.9% |
| Operating profit (loss) | 9901 | -€5,883 | -€4,947 | +€936 | +15.9% |
| Financial income | 75/76B | €64,750 | €84,822 | +€20,072 | +31.0% |
| Recurring financial income | 75 | €64,750 | €84,822 | +€20,072 | +31.0% |
| Financial charges | 65/66B | €128 | €171 | +€42 | +32.8% |
| Recurring financial charges | 65 | €128 | €171 | +€42 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €58,739 | €79,704 | +€20,965 | +35.7% |
| Income taxes | 67/77 | €13,054 | €16,868 | +€3,814 | +29.2% |
| Profit (loss) for the period | 9904 | €45,685 | €62,836 | +€17,151 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,685 | €62,836 | +€17,151 | +37.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.