SANIKO: 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.
SANIKO
Largest movements
- Receivables within one year -€1,653
down €1,653 (-2.1%), from €77,591 to €75,938
of which Other amounts receivable: -€1,255
- Short-term financial debts -€2,471
no longer reported in 2025 (was €2,471)
- Tax, wage and social debts -€1,900
down €1,900 (-43.1%), from €4,412 to €2,512
- Trade debts +€1,711
up €1,711 (+53.2%), from €3,214 to €4,925
- Profit (loss) carried forward +€1,579
up €1,579 (+4.3%), from €36,535 to €38,114
- Reserves -€1,089
down €1,089 (-11.3%), from €9,646 to €8,556
of which Tax-exempt reserves: -€1,089
- Gross operating margin -€2,633
down €2,633, from €1,648 to -€985
- Financial income -€451
down €451 (-10.4%), from €4,338 to €3,887
- Financial charges -€372
down €372 (-67.2%), from €553 to €181
- Other operating charges +€212
up €212 (+34.9%), from €608 to €820
- Taxes +€19
up €19 (+1.2%), from €1,512 to €1,530
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 | €78,775 | €76,241 | -€2,534 | -3.2% |
| Fixed assets | 21/28 | €443 | €199 | -€244 | -55.2% |
| Tangible fixed assets | 22/27 | €244 | - | -€244 | |
| Furniture and vehicles | 24 | €244 | - | -€244 | |
| Financial fixed assets | 28 | €199 | €199 | = | 0.0% |
| Current assets | 29/58 | €78,332 | €76,043 | -€2,290 | -2.9% |
| Amounts receivable within one year | 40/41 | €77,591 | €75,938 | -€1,653 | -2.1% |
| Trade receivables | 40 | €4,354 | €3,956 | -€398 | -9.2% |
| Other amounts receivable | 41 | €73,237 | €71,983 | -€1,255 | -1.7% |
| Cash at bank and in hand | 54/58 | €35 | €105 | +€69 | +194.9% |
| Deferred charges and accrued income | 490/1 | €705 | - | -€705 | |
| Total equity and liabilities | 10/49 | €78,775 | €76,241 | -€2,534 | -3.2% |
| Equity | 10/15 | €64,773 | €65,262 | +€489 | +0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,646 | €8,556 | -€1,089 | -11.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,786 | €6,697 | -€1,089 | -14.0% |
| Profit (loss) carried forward | 14 | €36,535 | €38,114 | +€1,579 | +4.3% |
| Provisions and deferred taxes | 16 | €3,905 | €3,542 | -€363 | -9.3% |
| Deferred taxes | 168 | €3,905 | €3,542 | -€363 | -9.3% |
| Amounts payable | 17/49 | €10,097 | €7,437 | -€2,660 | -26.3% |
| Amounts payable within one year | 42/48 | €10,097 | €7,437 | -€2,660 | -26.3% |
| Financial debts | 43 | €2,471 | - | -€2,471 | |
| Credit institutions | 430/8 | €2,471 | - | -€2,471 | |
| Trade debts | 44 | €3,214 | €4,925 | +€1,711 | +53.2% |
| Suppliers | 440/4 | €3,214 | €4,925 | +€1,711 | +53.2% |
| Taxes, remuneration and social security | 45 | €4,412 | €2,512 | -€1,900 | -43.1% |
| Taxes | 450/3 | €4,412 | €2,512 | -€1,900 | -43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245 | €244 | -€0 | 0.0% |
| Other operating charges | 640/8 | €608 | €820 | +€212 | +34.9% |
| Gross operating margin | 9900 | €1,648 | -€985 | -€2,633 | |
| Operating profit (loss) | 9901 | €796 | -€2,049 | -€2,845 | |
| Financial income | 75/76B | €4,338 | €3,887 | -€451 | -10.4% |
| Recurring financial income | 75 | €4,338 | €3,887 | -€451 | -10.4% |
| Financial charges | 65/66B | €553 | €181 | -€372 | -67.2% |
| Recurring financial charges | 65 | €553 | €181 | -€372 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €4,581 | €1,656 | -€2,924 | -63.8% |
| Transfer from deferred taxes | 780 | €363 | €363 | = | 0.0% |
| Income taxes | 67/77 | €1,512 | €1,530 | +€19 | +1.2% |
| Profit (loss) for the period | 9904 | €3,432 | €489 | -€2,943 | -85.7% |
| Transfer from tax-exempt reserves | 789 | €1,089 | €1,089 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,521 | €1,579 | -€2,943 | -65.1% |
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 3 October 2026 via checked.be.