SANIFIERS: 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.
SANIFIERS
Largest movements
- Cash +€37,391
up €37,391 (+63.1%), from €59,231 to €96,622
mainly Receivables within one year (+€24,699) and Depreciation (+€15,347)
- Receivables within one year -€24,699
down €24,699 (-42.6%), from €58,035 to €33,336
of which Trade receivables: -€26,523
- Tangible fixed assets -€15,347
down €15,347 (-28.0%), from €54,791 to €39,444
of which Furniture and vehicles: -€14,483
- Current investments -€14,985
down €14,985 (-36.8%), from €40,700 to €25,715
- Debts after one year -€13,151
down €13,151 (-42.3%), from €31,071 to €17,920
- Tax, wage and social debts -€6,992
down €6,992 (-62.9%), from €11,111 to €4,119
- Depreciation +€9,528
up €9,528 (+164%), from €5,819 to €15,347
- Financial charges +€1,027
up €1,027 (+88.6%), from €1,160 to €2,187
- Write-downs +€873
new in 2025: €873
- Financial income +€631
up €631 (+102%), from €619 to €1,250
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 | €215,049 | €198,414 | -€16,635 | -7.7% |
| Fixed assets | 21/28 | €55,391 | €40,044 | -€15,347 | -27.7% |
| Tangible fixed assets | 22/27 | €54,791 | €39,444 | -€15,347 | -28.0% |
| Plant, machinery and equipment | 23 | €2,273 | €1,409 | -€864 | -38.0% |
| Furniture and vehicles | 24 | €52,518 | €38,035 | -€14,483 | -27.6% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €159,658 | €158,370 | -€1,288 | -0.8% |
| Stocks and contracts in progress | 3 | €1,200 | €1,200 | = | 0.0% |
| Stocks | 30/36 | €1,200 | €1,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,035 | €33,336 | -€24,699 | -42.6% |
| Trade receivables | 40 | €37,752 | €11,230 | -€26,523 | -70.3% |
| Other amounts receivable | 41 | €20,283 | €22,106 | +€1,824 | +9.0% |
| Current investments | 50/53 | €40,700 | €25,715 | -€14,985 | -36.8% |
| Cash at bank and in hand | 54/58 | €59,231 | €96,622 | +€37,391 | +63.1% |
| Deferred charges and accrued income | 490/1 | €492 | €1,497 | +€1,005 | +204% |
| Total equity and liabilities | 10/49 | €215,049 | €198,414 | -€16,635 | -7.7% |
| Equity | 10/15 | €159,536 | €161,427 | +€1,891 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €153,336 | €155,227 | +€1,891 | +1.2% |
| Tax-exempt reserves | 132 | €18,823 | €18,823 | = | 0.0% |
| Distributable reserves | 133 | €134,513 | €136,404 | +€1,891 | +1.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,512 | €36,987 | -€18,526 | -33.4% |
| Amounts payable after more than one year | 17 | €31,071 | €17,920 | -€13,151 | -42.3% |
| Financial debts | 170/4 | €31,071 | €17,920 | -€13,151 | -42.3% |
| Amounts payable within one year | 42/48 | €24,442 | €18,898 | -€5,543 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €12,589 | €13,151 | +€562 | +4.5% |
| Trade debts | 44 | €742 | €579 | -€163 | -22.0% |
| Suppliers | 440/4 | €742 | €579 | -€163 | -22.0% |
| Taxes, remuneration and social security | 45 | €11,111 | €4,119 | -€6,992 | -62.9% |
| Taxes | 450/3 | €11,111 | €4,119 | -€6,992 | -62.9% |
| Other amounts payable | 47/48 | - | €1,049 | +€1,049 | |
| Accrued charges and deferred income | 492/3 | - | €169 | +€169 | |
| Non-recurring operating income | 76A | €8,593 | €0 | -€8,593 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,819 | €15,347 | +€9,528 | +164% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €873 | +€873 | |
| Other operating charges | 640/8 | €1,067 | €1,192 | +€125 | +11.7% |
| Non-recurring operating charges | 66A | €7,880 | €0 | -€7,880 | -100% |
| Gross operating margin | 9900 | €37,064 | €37,146 | +€82 | +0.2% |
| Operating profit (loss) | 9901 | €22,298 | €19,735 | -€2,563 | -11.5% |
| Financial income | 75/76B | €619 | €1,250 | +€631 | +102% |
| Recurring financial income | 75 | €619 | €1,250 | +€631 | +102% |
| Financial charges | 65/66B | €1,160 | €2,187 | +€1,027 | +88.6% |
| Recurring financial charges | 65 | €1,160 | €2,187 | +€1,027 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | €21,757 | €18,798 | -€2,959 | -13.6% |
| Income taxes | 67/77 | €6,339 | €6,051 | -€288 | -4.5% |
| Profit (loss) for the period | 9904 | €15,418 | €12,747 | -€2,671 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,418 | €12,747 | -€2,671 | -17.3% |
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 25 October 2026 via checked.be.