SANILYS: 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.
SANILYS
Largest movements
- Receivables within one year +€28,023
up €28,023 (+79.2%), from €35,397 to €63,420
of which Other amounts receivable: +€28,332
- Tangible fixed assets +€25,467
up €25,467 (+867%), from €2,938 to €28,405
of which Furniture and vehicles: +€25,743
- Financial fixed assets +€2,000
new in 2024: €2,000
- Profit (loss) carried forward +€51,643
up €51,643, from -€26,699 to €24,944
- Trade debts +€19,545
up €19,545 (+195%), from €10,043 to €29,588
- Tax, wage and social debts -€8,634
down €8,634 (-26.9%), from €32,089 to €23,455
- Other debts -€6,521
down €6,521 (-48.6%), from €13,421 to €6,900
- Write-downs -€46,520
down €46,520 (-100%), from €46,520 to €0
- Gross operating margin +€32,582
up €32,582 (+85.9%), from €37,913 to €70,495
- Taxes +€9,028
new in 2024: €9,028
- Other operating charges -€7,513
down €7,513 (-68.1%), from €11,031 to €3,517
- Financial charges +€2,301
up €2,301 (+94.8%), from €2,428 to €4,729
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,231 | €95,035 | +€54,804 | +136% |
| Fixed assets | 21/28 | €4,325 | €31,587 | +€27,262 | +630% |
| Intangible fixed assets | 21 | €1,387 | €1,182 | -€206 | -14.8% |
| Tangible fixed assets | 22/27 | €2,938 | €28,405 | +€25,467 | +867% |
| Plant, machinery and equipment | 23 | €483 | €207 | -€276 | -57.1% |
| Furniture and vehicles | 24 | €2,455 | €28,198 | +€25,743 | +1,049% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €35,906 | €63,448 | +€27,542 | +76.7% |
| Amounts receivable within one year | 40/41 | €35,397 | €63,420 | +€28,023 | +79.2% |
| Trade receivables | 40 | €30,591 | €30,282 | -€309 | -1.0% |
| Other amounts receivable | 41 | €4,806 | €33,137 | +€28,332 | +590% |
| Cash at bank and in hand | 54/58 | €509 | €29 | -€481 | -94.4% |
| Total equity and liabilities | 10/49 | €40,231 | €95,035 | +€54,804 | +136% |
| Equity | 10/15 | -€16,699 | €34,944 | +€51,643 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,699 | €24,944 | +€51,643 | |
| Amounts payable | 17/49 | €56,930 | €60,091 | +€3,161 | +5.6% |
| Amounts payable within one year | 42/48 | €56,171 | €59,942 | +€3,771 | +6.7% |
| Financial debts | 43 | €618 | €0 | -€618 | -100% |
| Credit institutions | 430/8 | €618 | €0 | -€618 | -100% |
| Trade debts | 44 | €10,043 | €29,588 | +€19,545 | +195% |
| Suppliers | 440/4 | €10,043 | €29,588 | +€19,545 | +195% |
| Taxes, remuneration and social security | 45 | €32,089 | €23,455 | -€8,634 | -26.9% |
| Taxes | 450/3 | €32,089 | €23,455 | -€8,634 | -26.9% |
| Other amounts payable | 47/48 | €13,421 | €6,900 | -€6,521 | -48.6% |
| Accrued charges and deferred income | 492/3 | €759 | €149 | -€611 | -80.4% |
| Remuneration, social security and pensions | 62 | €272 | €0 | -€272 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,874 | €2,133 | +€259 | +13.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €46,520 | €0 | -€46,520 | -100% |
| Other operating charges | 640/8 | €11,031 | €3,517 | -€7,513 | -68.1% |
| Gross operating margin | 9900 | €37,913 | €70,495 | +€32,582 | +85.9% |
| Operating profit (loss) | 9901 | -€21,784 | €64,844 | +€86,628 | |
| Financial income | 75/76B | - | €555 | +€555 | |
| Recurring financial income | 75 | - | €555 | +€555 | |
| Financial charges | 65/66B | €2,428 | €4,729 | +€2,301 | +94.8% |
| Recurring financial charges | 65 | €2,428 | €4,729 | +€2,301 | +94.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,212 | €60,671 | +€84,883 | |
| Income taxes | 67/77 | - | €9,028 | +€9,028 | |
| Profit (loss) for the period | 9904 | -€24,212 | €51,643 | +€75,855 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,212 | €51,643 | +€75,855 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.